Lincoln Hall

Tax-deductible

Lincolndale, NY501(c)(3)Since 1863EIN 13-5562266

Lincoln hall provides specialized services for adolescents which reflect the belief that disadvantaged youth have the potential to become responsible individuals with a sense of self-worth and respect for others. The organization, in partnership with families, forms a community that believes in the lasting effects of focused, caring treatment and education enabling the youth in its care to become successful members of society. During the reporting period the organization operated a shelter program for unaccompanied minors with a capacity of 100 beds, funded by the office of refugee resettlement (orr).

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
Run by 10 volunteers and 249 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $204K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$251K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $14K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.7M
85% of total assets
Concern: liabilities are 85% of assets; over 80%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18.2M
-12% vs prior year
Spent
$19.8M
To programs
73%
Net assets
$1.0M
By yearFY2020–FY2024
Revenue
$18.2M
FY2024▼ -12%
Revenue by fiscal year
FY2020$23.9M
FY2021$21.4M
FY2022$25.1M
FY2023$23.2M
FY2024$20.8M
FY2024$18.2M
Expenses
$19.8M
FY2024▼ -13%
Expenses by fiscal year
FY2020$24.9M
FY2021$22.0M
FY2022$22.6M
FY2023$21.1M
FY2024$22.7M
FY2024$19.8M
Net assets
$1.0M
FY2024▼ -59%
Net assets by fiscal year
FY2020−$6.7M
FY2021−$4.8M
FY2022−$128K
FY2023$3.7M
FY2024$2.4M
FY2024$1.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $14.4M Management & general 27% · $5.3M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

13 people listed on the 990; $251K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Program Officer
$132,022Pt VII · Sec A
Senior Program Director
$118,797Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President & Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Scott Merrow———$175,840$201,840—
Noble Varughese Thru 1123—$181,648————
Michael McLaughlin———$149,081$154,681—
Noble Varughese——$146,248$116,704$130,298$151,576
Michael McLaughlin—————$145,433
James Coughlin$132,022$121,492$119,192$107,402$117,802$105,897
Edward Sofia$118,797$104,531————
Ron Robinson————$113,268—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowers disadvantaged youth with skills and support to build self-worth and respect.

Provided by the organization

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1 program service account for $14.4M of program spending, described in the organization's own filed words · FY2024.
01

Family Reunification Program

This program reunites minors with their families and provides health screenings, food, clothing, shelter, and education.

$14.4Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 3 funders$14K
See all 3 funders →
Grants paid · 6 grants · $647K · 2019–2024
Unitemized GrantFY2024$75,098
Unitemized GrantFY2023$121,244
Unitemized GrantFY2022$100,714
Unitemized GrantFY2021$115,763
Unitemized GrantFY2020$91,164
Unitemized GrantFY2019$142,798

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$18.2M
Ln 12
Fees for servicesLn 2g$17.7M
Other incomeLn 4–11$518K
Gifts and grantsLn 1h$13K
Money outPt IX
$19.8M
Ln 25
Programscol B$14.4M
Managementcol C$5.3M
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$2.6M
Total assetsLn 16$6.7M
LiabilitiesLn 26$5.7M
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Fees for servicesLn 2g$17.7M
Investment incomeLn 3$500
Other incomeLn 4–11$518K
Gains on assetsLn 7$500
Total revenueLn 12$18.2M
Assets in detailPt X, end of year
CashLn 1$2.6M
SavingsLn 2$876
Cash and savings togetherLn 1–2$2.6M
Land, buildings, equipmentLn 10c$2.5M
Other assetsLn 15$1K
Total assetsLn 16$6.7M
LiabilitiesLn 26$5.7M
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 5249
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.4M$2.6M
Land, buildings, equipmentLn 10c$1.5M$2.5M
Total assetsLn 16$9.2M$6.7M
LiabilitiesLn 26$6.8M$5.7M
Net assetsLn 32$2.4M$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$75K$75K
Benefits paid to or for membersLn 4$0$0
Other salaries and wagesLn 7$9.1M$8.0M$1.1M
Pension plan contributionsLn 8$81K$71K$10K
Other employee benefitsLn 9$1.9M$1.7M$233K
Payroll taxesLn 10$1.0M$918K$130K
Legal feesLn 11b$288K$0$288K
Accounting feesLn 11c$273K$0$273K
Investment management feesLn 11f$23K$0$23K
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$440$390$50
Office expensesLn 13$469K$384K$85K
OccupancyLn 16$995K$710K$286K
TravelLn 17$91K$71K$20K
InterestLn 20$77K$0$77K
Depreciation, depletion and amortizationLn 22$347K$221K$125K
InsuranceLn 23$764K$472K$291K
Other expenses (24a–d)Ln 24$3.7M$1.6M$2.1M
All other expensesLn 24e$533K$318K$215K$0
Total functional expensesLn 25$19.8M$14.4M$5.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $20.8M$22.7M−$2.0M$2.4M 990 PDF
FY2023 $23.2M$21.1M$2.1M$3.7M 990 PDF
FY2022 $25.1M$22.6M$2.5M−$128K 990 PDF
FY2021 $21.4M$22.0M−$651K−$4.8M 990 PDF
FY2020 $23.9M$24.9M−$1000K−$6.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $18,229,476 across 7 lines filed
VIII-1f All other contributions, gifts and grants$12,961
VIII-1h Total contributions, gifts and grants$12,961
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,697,554 · Unrelated business $0 · Excluded from tax $0$17,697,554
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $113,768$113,768
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $500$500
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $404,693$404,693
VIII-12 Total revenueRelated to mission $17,697,554 · Unrelated business $0 · Excluded from tax $518,961$18,229,476
Part IX · Statement of functional expenses $19,755,985 across 19 lines filed
IX-2 Grants to domestic individualsPrograms $75,098$75,098
IX-4 Benefits paid to or for membersPrograms $0$0
IX-7 Other salaries and wagesPrograms $7,950,874 · Management $1,124,332$9,075,206
IX-8 Pension plan contributionsPrograms $70,883 · Management $10,024$80,907
IX-9 Other employee benefitsPrograms $1,651,079 · Management $233,479$1,884,558
IX-10 Payroll taxesPrograms $917,834 · Management $129,791$1,047,625
IX-11b Legal feesPrograms $0 · Management $287,612$287,612
IX-11c Accounting feesPrograms $0 · Management $273,406$273,406
IX-11f Investment management feesPrograms $0 · Management $23,180$23,180
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $390 · Management $50$440
IX-13 Office expensesPrograms $384,223 · Management $84,658$468,881
IX-16 OccupancyPrograms $709,514 · Management $285,525$995,039
IX-17 TravelPrograms $70,704 · Management $19,966$90,670
IX-20 InterestPrograms $0 · Management $77,170$77,170
IX-22 Depreciation, depletion and amortizationPrograms $221,327 · Management $125,262$346,589
IX-23 InsurancePrograms $472,036 · Management $291,476$763,512
IX-24 Other expenses (24a–d)Programs $1,587,956 · Management $2,145,233$3,733,189
IX-24e All other expensesPrograms $317,780 · Management $215,123 · Fundraising $0$532,903
IX-25 Total functional expensesPrograms $14,429,698 · Management $5,326,287 · Fundraising $0$19,755,985
Part X · Balance sheet $6,682,238 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $3,352,009$2,621,942
X-2 Savings and temporary cash investmentsStart of year $364$876
X-4 Accounts receivableStart of year $4,151,526$1,301,046
X-8 Inventories for sale or useStart of year $170,552$171,324
X-9 Prepaid expenses and deferred chargesStart of year $10,192$71,770
X-10c Land, buildings and equipment, netStart of year $1,534,424$2,514,113
X-15 Other assetsStart of year $1,914$1,167
X-16 Total assetsStart of year $9,220,981$6,682,238
X-17 Accounts payable and accrued expensesStart of year $1,443,777$1,129,770
X-19 Deferred revenueStart of year $5,016$52,978
X-25 Other liabilitiesStart of year $5,324,082$4,490,824
X-26 Total liabilitiesStart of year $6,772,875$5,673,572
X-27 Net assets without donor restrictionsStart of year $2,386,834$1,008,666
X-28 Net assets with donor restrictionsStart of year $61,272$0
X-32 Total net assets or fund balancesStart of year $2,448,106$1,008,666
X-33 Total liabilities and net assetsStart of year $9,220,981$6,682,238
Part XI · Reconciliation of net assets $1,008,666 net assets at year end
XI-1 Total revenue$18,229,476
XI-2 Total expenses$19,755,985
XI-3 Revenue less expenses−$1,526,509
XI-4 Net assets at start of year$2,448,106
XI-9 Other changes in net assets$87,069
XI-10 Net assets at end of year$1,008,666

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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