2015-10-20T17:41:16-05:00 2014-12-31 GRANT THORNTON LLP 757 THIRD AVE 2ND FLOOR NEW YORK NY 100172013 990 2014-01-01 112458584 Independent Group Home Living Program inc % MARY BETH LICHTNEGER INDE 6318788900 221 north sunrise service road manorville NY 11949 SCOTT THOMPSETT TAX DIRECTOR 2125990100 2015-08-06 true Scott Thompsett P00741490 2125990100 2014 2016-02-25 16:41:14Z Walter Stockton 221 North sunrise service road manorville NY 11949 64800323 false X www.ighl.org X 1978 NY provide programs, services & support for people with intellectual disabilities so they can realize their full potential as human beings and contributing members of their community. 17 16 1405 0 62131 266137 231273 62777425 63631444 -14597 24907 243708 195216 63272673 64082840 27873 33570 0 0 45301702 47690928 0 0 0 17489184 17587691 62818759 65312189 453914 -1229349 48069074 50080955 38762346 41823630 9306728 8257325 X THE MISSION OF IGHL IS: - TO PROVIDE PROGRAMS, SERVICES AND SUPPORT FOR PEOPLE WITH INTELLECTUAL DISABILITIES SO THEY CAN REALIZE THEIR FULL POTENTIAL AS HUMAN BEINGS AND CONTRIBUTING MEMBERS OF THEIR COMMUNITY. - IN CONCERT WITH THE STATE OF NEW YORK, COMMUNITY LEADERS AND THE FAMILIES OF THOSE WE SERVE, CONTINUE TO DEVELOP INNOVATIVE AND ACCOMMODATING PROGRAMS, SERVICES AND SUPPORTS TO PROMOTE THE PERSONAL GROWTH OF THE PEOPLE WE SERVE. - TO SEEK PROGRESSIVE LEGISLATION AND SUFFICIENT FUNDING IN ORDER TO PROVIDE THE HIGHEST QUALITY OF CARE, AND IN TURN TO PROTECT THE RIGHT OF OUR CONSTITUENTS AND THEIR FAMILIES TO ACCESS APPROPRIATE CARE. - TO FOCUS ON ITS POSITION AS A LEADER IN THE FIELD DEVELOP STRATEGIES TO HAVE A POSITIVE INFLUENCE ON THE FUTURE OF SERVICES FOR PEOPLE WITH INTELLECTUAL DISABILITIES. false false 22886668 0 25648246 Respite Care - ICF Recognizing that the responsibility of caring for a intellectually disabled child at home can sometimes be overwhelming, IGHL has instituted a Family Support Services Program. Recreation Programs The IGHL Recreation Program gives parents needed respite from the stress associated with the constant care of children who are intellectually disabled, confident that their loved ones are engaged in meaningful activities designed to foster independent living and nurture developmental skills. Training and Support Training and support sessions provide parents and relatives with strength and support to help them deal with the responsibility of caring for and living with a person who is intellectually disabled. Meeting in group sessions, they gain a greater understanding of the problems and find solutions. Respite Care Parents of a child who is intellectually disabled may request the services of the IGHL Respite Care Providers Program. Experienced supervision is provided by trained respite care providers who stay at the parents' home. This at home care allows parents peace of mind, confident that their child is being cared for by knowledgeable and responsible professionals. Parents who find it necessary to leave their child for an extended period of time are encouraged to consider one of the IGHL Respite Houses. Staffed by trained IGHL direct care counselors, the Respite Houses offer expert care and supervision in a homelike environment for periods ranging from 24 hours to two weeks. Service Coordination Service Coordination is available to persons with intellectual disabilities living in the community. A team of Service Coordinators act as advocates for individuals who are developmentally disabled living at home with their families or at a home operated by IGHL or another service provider. They work to obtain a full range of services to meet the consumer's goals and needs and coordinate a program that provides the greatest opportunity for independent living. 21447737 0 23360081 Residential Programs Community based residences are neighborhood homes that allow people with developmental disabilities to experience the security and comfort of a homelike environment, while receiving the specialized care they require. Each residence is home to between 3 and 12 men and women and a staff of trained professionals. It is the common goal of each home to incorporate chores and skills necessary for independent living into the daily lives of each person. Responsibility, self-discipline and cooperation are stressed at the homes. Each person is urged to contribute to the completion of day-to-day household chores, working alongside their housemates and members of the staff. Self-esteem is further developed as every resident is encouraged to care for his or her own grooming and household chores. In specially constructed homes for nonambulatory individuals, every feature is designed to provide maximum mobility and safety. Designed to exceed strict Federal guidelines, these homes are unique structures for people with unique challenges. Many people require special care and the IGHL staff is especially concerned that their needs - both physical and emotional - are met. The ambitious goals of IGHL's residential programs are to encourage growth toward living more independent lives while providing a genuine sense of belonging; and, most importantly, to continually nurture each person's physical, psychological and emotional growth. 6789203 0 9570384 IGHL's Opportunity Center is a unique facility located in Manorville that operates IGHL's NYS Options for People Through Services Program. This program blends day service opportunities, such as day habilitation, prevocational services, supportive employments, and center-based activities, in order to provide developmentally disabled individuals with the greatest flexibility in choosing their care. the opts program replaced the day treatment program family support grants. day care-provided funds to perform services and operate treatment programs for the transportation of clients and residents from group homes to treatment centers and hospitals. 4119473 0 5052733 day habilitation 27044 27044 0 family support grants 2971124 0 0 transportation 150704 0 0 other program related 7268345 27044 5052733 58391953 true true false false false false false false false false true false false true true true false true false false false false false false false false false false true true true false false false false false false false false true false false false false false false true true false false false true 189 0 true 1405 true true true false false false false false false false false false X 17 16 false false false false false false false true true false false true true true true true true true true false NY X MARY BETH LICHTNEGER 6318788900 221 N SUNRISE SERVICE RD manorville NY 11949 X Robert DelVecchio TRUSTEE 2.0 0.0 X 0 0 0 Honorable Paul V Pontieri CHAIRMAN 2.0 0.0 X X 0 0 0 Edna Aiello THRU 012014 Trustee 2.0 0.0 X 0 0 0 Brian J BOyle trustee 2.0 0.0 X 0 0 0 Thomas K Cullen Trustee 2.0 0.0 X 0 0 0 Kevin Dwyer Trustee 2.0 0.0 X 0 0 0 Bruce Fuhrmann THRU 112014 trustee 2.0 0.0 X 0 0 0 Eugene Gerrard THRU 62014 Trustee 2.0 0.0 X 0 0 0 Konrad Kuhn THRU 112014 Trustee 2.0 0.0 X 0 0 0 Donna LoDuca Trustee 2.0 0.0 X 0 0 0 Richard lusak trustee 2.0 0.0 X 0 0 0 David merzbacher Trustee 2.0 0.0 X 0 0 0 Michael H Simonson Trustee 2.0 0.0 X 0 0 0 Bernadette Zimmermann Trustee 2.0 0.0 X 0 0 0 Jay I Zuckerman Trustee 2.0 0.0 X 0 0 0 CHRIS MCCANN VICE CHAIRMAN 2.0 0.0 X X 0 0 0 DR JOSEPH MORRIS SECRETARY 2.0 0.0 X X 0 0 0 JANET FERNANDEZ TREASURER 2.0 0.0 X X 0 0 0 JOHN FALLON TRUSTEE 2.0 0.0 X 0 0 0 NELLA HAHN TRUSTEE 2.0 0.0 X 0 0 0 DR GEORGE RUGGIERO TRUSTEE 2.0 0.0 X 0 0 0 Walter Stockton ceo 34.8 5.2 X 356418 0 76171 Mary Beth Lichtneger cfo 36.6 3.4 X 201329 0 36953 Robert Dubester Sr Director of Operations 34.0 6.0 X 179886 0 29963 Doris Geier Sr Director of Human Resources 36.8 3.2 X 178204 0 30234 Thomas Trakoval Sr Director of Program 40.0 0.0 X 228578 0 39078 William R Herrick Sr director of QA 40.0 0.0 X 152354 0 26797 Frank Lombardi Assistant to the CEO 12.0 28.0 X 146998 0 33719 1443767 0 272915 17 false true false CLEANFULLY YOURS 241 N FEHR WAY BAY SHORE NY 11706 JANITORIAL SVCS 279006 MISTY PROFESSIONAL CLEANING 1 NEIL DRIVE FARMINGVILLE NY 11738 Janitorial svcs 247735 MIRACLE WASH TOWEL SUPPLY INC 151 VERDI STREET FARMINGDALE NY 11735 LAUNDRY SVCS 237554 CLEAR POINTE CONSTRUCTION CORP 45 SWEEZY LANE MIDDLE ISLAND NY 11953 Construction 225410 GRANT THORNTON LLP 175 w jackson blvd CHICAGO IL 606943500 AUDIT SVCS 158200 11 161171 51617 18485 231273 RESIDENTIAL PROGRAM - ICF 900099 25648246 25648246 RESIDENTIAL PROGRAM - IRA 900099 23360081 23360081 NYS OPTS PROGRAM 900099 9570384 9570384 DAY HABILITATION 900099 5052733 5052733 63631444 28737 28737 0 0 191826 191826 0 191826 62131 129695 14297 -3830 18127 -3830 -3830 -3830 -3830 0 0 385523 699356 -313833 -313833 FUEL TAX REFUNDS 900099 94949 94949 TRANSPORTATION REVENUE 900099 44124 44124 PRIVATE PAY CLIENTELE 900099 88230 88230 89920 18436 71484 317223 64082840 63782234 62131 7202 X 6526 6526 27044 27044 0 0 670871 617862 53009 0 34956915 32194786 2762129 574879 528324 46555 8810223 8088529 721694 2678040 2461166 216874 0 340172 340172 102960 102960 0 0 0 354194 354194 39952 22310 17642 274191 161192 112999 0 0 1674441 1524122 150319 187313 103047 84266 0 27877 207 27670 907775 628796 278979 0 2707755 2209121 498634 602958 461769 141189 NYS RECOUPMENT TAX 1922701 1922701 FOOD AND KITCHEN SUPPLIES 1575512 1568874 6638 REPAIRS AND MAINTENANCE 1552096 1352187 199909 HOUSEHOLD & PROGRAM SUPPLIES 1426154 1401815 24339 3891640 2757381 1134259 65312189 58391953 6920236 0 408252 5485150 4842193 2172402 0 0 6954975 8424231 0 0 0 0 0 0 175898 224869 472781 348647 61972971 34562876 28562453 27410095 0 0 0 0 85704 86135 0 0 6566818 5929426 48069074 50080955 7916680 8509980 0 0 1192669 1134118 18347625 16510057 0 0 0 0 5878223 6215977 0 0 5427149 9453498 38762346 41823630 X 8969645 7925033 337083 332292 0 0 9306728 8257325 48069074 50080955 X -1229349 273826 -93880 X false true X true false X 1938136 347937 924640 266137 212788 3689638 67855320 62245731 62188839 62777425 63631444 318698759 0 0 0 69793456 62593668 63113479 63043562 63844232 322388397 0 0 0 322388397 150736 141410 137647 162498 220563 812854 0 150736 141410 137647 162498 220563 812854 0 84196 88074 96414 738591 721231 1728506 70028388 62823152 63347540 63944651 64786026 324929757 0.99218 0.99479 0.00250 0.00194 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3676131 3676131 42739334 22988687 19750647 1948313 1060726 887587 8489575 6299460 2190115 5119618 4214003 905615 27410095 DUE FROM AFFILIATE 2223908 DEFERRED COMPENSATION 1502475 BOND PROCEEDS & ISSUANCE COSTS 1561472 DEBT SERVICE REVENUE FUND 462496 SECURITY DEPOSITS 133069 OTHER ASSETS 46006 5929426 0 DUE TO GOVERNMENTAL AGENCY 7186293 DEFERRED COMPENSATION PAYABLE 1502475 DUE TO AFFILIATES 176767 INTEREST RATE SWAP PAYABLE 56585 CASH HELD FOR THE BENEFIT OF OTHERS 531378 9453498 X 64267577 273826 -89089 184737 64082840 64082840 65312189 65312189 65312189 fin 48 The Organization adopted accounting standards which require that a tax position be recognized or derecognized based on a "more likely than not" threshold. This standard addresses financial accounting and reporting for income taxes with the objective to increase relevance and comparability in financial reporting of income taxes and changes how an organization recognizes, measures and discloses in its financial statements tax benefits associated with related uncertain income tax positions. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized upon adoption of this standard. The adoption of the aforementioned requirements did not have a material impact on the Organization's combined financial statements, as management determined that there are no significant uncertain tax positions within its combined financial statements. The Organization is exempt from federal income taxation by virtue of being an organization described in Section 501(c)(3) of the Internal Revenue Code. Nevertheless, the Organization may be subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The tax years ending December 31, 2011, 2012, 2013 and 2014 are still open to audit for both federal and state purposes. Consolidated Financial Statements The operations of Independent Group Home living Program, Inc. (IGHL) are consolidated with its affiliated subsidiaries in its audited financial statements. The reconciliations in part XI & xii of Schedule D reconcile back to IGHL's standalone financial information as presented in the audited financial statements and not to the consolidated numbers. Reconciliation Part XI, Line 2d - Other changes Retroactive Rate Adjustment - $(116,750) Net assets released from restrictions - $27,661 true Family Support Grants 35 27044 Form 990, Schedule I, Part I, Line 1 Periodically, IGHL will provide family support grants to families and/or individuals in need. A comprehensive monitoring procedure is not required as the funds are only granted upon an objetive showing of need and substantiation by IGHL Case Managers. All funds granted are spent on necessities such as food, shelter, clothing etc. X X X X false true false false false false false true false Walter Stockton ceo 274015 0 30887 0 51516 0 60292 0 15879 0 432589 0 0 0 Mary Beth Lichtneger cfo 163676 0 19784 0 17869 0 12563 0 24390 0 238282 0 0 0 Robert Dubester Sr Director of Operations 150839 0 18703 0 10344 0 11540 0 18423 0 209849 0 0 0 Doris Geier Sr Director of Human Resources 152554 0 19260 0 6390 0 11769 0 18465 0 208438 0 0 0 Thomas Trakoval Sr Director of Program 190153 0 23412 0 15013 0 14586 0 24492 0 267656 0 0 0 William R Herrick Sr director of QA 115333 0 18552 0 18469 0 8505 0 18292 0 179151 0 0 0 Frank Lombardi Assistant to the CEO 116987 0 16195 0 13816 0 9514 0 24205 0 180717 0 0 0 Schedule j, part I, line 3 IGHL establishes the compensation of the officers reported on this 990 utilizing the following: Independent Compensation Consultants, Form 990 tax returns of other organizations, compensation surveys or study, and approval by the Board of Directors. IGHL has written employment agreements in place for all officers reported, which outline compensation including all forms of wages and fringe benefits. IGHL uses an outside independent accounting consultant firm with expertise in the not-for-profit industry to perform compensation analyses of the executive positions. The compensation analyses include compensation surveys of comparable positions based upon the compensation and fringe benefits reported on the 990 tax returns for comparable agencies in the industry. The results of the compensation analyses are presented to the Board of Directors, who review the analyses to determine appropriate compensation levels and ensure compliance with the Due Diligence Guidelines as outlined in IRC 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes. Schedule J, Line 4(b) Chief Executive Officer, Walter Stockton, participates in a supplemental nonqualified Section 457(f) plan; in 2014, IGHL contributed $40,000 into Mr. Stockton's 457(f) plan. Schedule j, part I, line 7 The Independent Group Home Living Program has an employee bonus plan in place for all employees of the organization (not just executives). Bonuses are not guaranteed and are only awarded if the organization meets certain performance and economic goals during the year. In 2014, IGHL issued bonuses to those employees that met specific performance goals. Only when the regular employee pool is eligible for bonuses does IGHL's executive management staff also receive bonuses. All bonuses are approved by the Board of Directors and contemporaneously documented in the Board Minutes. Executive bonsues are based on performance evaluations and never exceed 5%. All bonuses are recommended by the CEO and other management, but are required to be approved by the Board. No individual receiving a bonus had any input in the decision making process on his or her own bonus. The plan establishes a scale that ranges from 0 ot 5% that applies to all IGHL employees; depending on an individual's performance during the year. A Suffolk County Industrial development agency 112854714 864768KZ8 2004-12-17 295000 Building IGHL living sites false false false B Suffolk County Industrial development agency 112584714 864768LQ7 2005-10-13 2360000 Building IGHL Living Sites false false false C suffolk county industrial development agency 112584714 864768NJI 2006-09-27 1105000 Building IGHL Living SItes false false false D suffolk county development agency 112584714 864768QT6 2007-11-15 1190000 Building IGHL Living SItes false false false A 165000 0 195000 14750 0 0 0 0 11400 243600 0 0 2010 false false true true B 1360000 0 2360000 118000 0 0 0 0 9000 2264000 0 0 2007 false false true true C 370000 0 1105000 55250 0 0 22100 0 10500 1094500 0 0 2007 false false true true D 434738 0 1190000 61833 0 0 23800 0 10500 1179500 0 0 2009 false false true true A false false false false 0 false false false false B false false false false 0 false false false false C false false false false 0 false false false false D false false false false 0 false false false false A false false false false false false 0 false 0 false true B false false false false false false 0 false 0 false true C false false false false false false 0 false 0 false true D false false false false false false 0 false 0 false true A true B true C true D true A Town of Brookhaven Local Development Corp 272768182 113168AC2 2012-10-31 10595000 Refund Prior Issues false false false B Suffolk County Economic Development Corp 273722095 86476RCE2 2012-10-31 4115000 Refund Prior Issues false false false A 720000 0 10595000 0 0 0 211900 0 84173 0 9164581 1134346 true true false true B 896264 0 4115000 0 0 0 82300 0 39203 0 2861503 1131994 true true false true A false false false false 0 false false false true B false false false false 0 false false false true A false false false false false true td bank na false false false 0 false true B false false false false false false 0 false 0 false true A true B true Joseph Morris III Son of Board Member 30700 See Schedule L, Part V false Form 990, Schedule L, Part IV Transactions Board of Trustees Member, Joseph Morris, has a family member who is employed by Independent Group Home Living Program, Inc. Joseph Morris III received wages totaling $30,700 for services rendered to IGHL in calendar year 2014. FORM 990, PART III, LINE 4D Day Habilitation IGHL's Day Habilitation program services are delivered in a nonresidential setting at one of our numerous Day Habilitation Centers. Based on the consumer's skills and interests, such services provide instruction in self-help, socialization, adaptive skills and development of manual and perceptual motor skills. Training areas include mobility training, appropriate social behaviors, communication skills, basic safety skills, housekeeping, personal/health care, and money management with an emphasis on community inclusion. In each of IGHL's Day Habilitation programs, participants are encouraged to develop autonomy and self sufficiency, establish relationships with people other than service providers, make a positive contribution to society, benefit from services without segregation and choose where to live, work and recreate through an individualized service plan. Transportation IGHL provides round trip transportation for daily programming, recreational activities, medical appointments and any other service it provides. FORM 990, PART VI, LINE 11 The Form 990 was prepared by an independent accounting firm in conjunction with the organization's financial department. A copy of the draft form 990 was circulated to the full board of trustees in either paper or electronic form for discussion and comment. Each board member was provided ample opportunity to comment on the information contained in the 990 prior to its filing with the Internal Revenue Service. FORM 990, PART VI, LINE 12 The policy and annual disclosure forms are distributed to all board members, officers and management staff. Each individual is required to sign and review the disclosure form and provide information about any relationships they may have with IGHL, other employees, and/or vendors that conduct business with IGHL. All submissions are reviewed by Human Resources to determine if a conflict exists; when a conflict arises, the individuals affected are prohibited from participating in the decision-making process related to any transaction occurring with the conflicted organization. FORM 990, PART VI, LINE 15A & 15B Independent Group Home Living undertakes a thorough process to ensure that the compensation it pays to its top executives is commensurate with compensation paid by other entities in the same industry. The organization uses an outside independent accounting firm with expertise in the not-for-profit industry to perform compensation analyses for its corporate officers. The compensation analyses include compensation surveys for each position based upon the compensation and fringe benefits reported on the IRS 990 tax returns for comparable agencies in the industry. The results of these compensation analyses are presented to the Board of Directors, who review the analyses to determine appropriate compensation levels and ensure compliance with the Due Diligence Guidelines as outlined in IRC 4958. The basis for its determination and all decisions made are contemporaneously documented in meeting minutes. FORM 990, PART VI, LINE 19 The organization makes its Form 990 available to the public by retaining a copy at its place of business. The Form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion. Part VII Compensation & Part IX - Functional Expenses Frank Lombardi, Assistant to the CEO, also serves as the Director of the IGHL Foundation, Inc. and provides services to various other IGHL affiliated organizations; accordingly, a portion of his salary is allocated to each company depending on time spent providing services. Officers, MaryBeth Lichtneger and Walter Stockton, receive their reportable compensation from IGHL; each provides service to various IGHL affiliated organizations as well. Amounts internally allocated to these affiliated organizations have been disclosed on each respective organization's Form 990. Form 990, Part VII - Hours Worked Walter Stockton, MaryBeth Lichtneger and Frank Lombardi provide services for the Foundation and various IGHL related entities. Based on a standard work week of 40 hours, the allocation of hours between related entities is as follows: Officer IGHL Affiliated Entities Stockton 37.5 hours 2.5 hours Lichtneger 38.5 hours 1.5 hours Lombardi 12 hours 28 hours Part XI, Line 9 - Other Changes in Fund Balances Retroactive Rate Adjustment - $(116,750) Restricted Net Assets Received - $22,870 Independent Group Home Living Foundation 221 North sunrise service road Manorville NY 11949 113348359 Fundraising NY 501(c)(3) 7 ighl true kjr holding inc 221 North Sunrise Service road manorville NY 11949 112644179 real estate NY 501(c)(3) 11a IGHL true Angela's House 221 north sunrise service road manorville NY 11949 113186859 resident svc NY 501(c)(3) 7 ighl true the new interdisciplinary school 221 north sunrise service road manorville NY 11949 112428403 education NY 501(c)(3) 2 ighl true friends of nis Inc 430 sills road yaphank NY 11980 112988931 fundraising NY 501(c)(3) 11a nis true IGHL CARES INC 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 113222406 FUND MGMT NY 501(C)(3) 7 IGHL true IGHL COMMUNITY TRUST B 221 North sunrise Service road manorville NY 11949 201050416 complex trust NY nA trust 0 0 1.00000 true ANGELA'S HOUSE FOUNDATION 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 inactive NY na corp 0 0 1.00000 true false false true true false false false false false false true false false true true true true false false the new interdisciplinary school d 1271380 COST the new interdisciplinary school p 509712 COST Independent Group Home Living Foundation c 46208 COST Angela's House Q 479242 COST Independent Group Home Living Foundation O, Q 276283 COST Independent Group Home Living Foundation L, Q 140491 COST Angela's House c 114962 COST the new interdisciplinary school n 284993 COST Angela's house O, Q 221631 COST