2023-11-15T23:08:53-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 132877912 FREEDOM INSTITUTE INC FREE 2128380044 515 MADISON AVENUE 13TH FLOOR NEW YORK NY 10022 DANA SACHER-ROLLINS VICE PRESIDENT-GENERAL MANAGER 2128380044 2023-11-15 1 DANA SACHER-ROLLINS XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 9143818900 2023-11-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANA SACHER-ROLLINS 515 MADISON AVENUE 13TH FLOOR NEW YORK NY 10022 2653896 0 X WWW.FREEDOMINSTITUTE.ORG X 1976 NY ASSIST AND COUNSEL THE CHEMICALLY DEPENDENT AND THEIR FAMILIES THROUGH EDUCATION, TREATMENT, AND PREVENTION. 6 6 21 6 0 0 858544 633887 1866214 1260552 34000 292058 0 0 2758758 2186497 0 0 0 0 1609551 1583552 0 0 55646 1409805 910435 3019356 2493987 -260598 -307490 1271692 212946 591633 202472 680059 10474 FREEDOM INSTITUTE IS A RESOURCE CENTER FOR INDIVIDUALS AND FAMILIES COPING WITH ADDICTION AND CO-OCCURRING ISSUES SUCH AS DEPRESSION AND ANXIETY. WE OFFER PERSONALIZED COUNSEL AND CARE TO THOSE SEEKING TO PREVENT, UNDERSTAND OR RECOVER FROM SUBSTANCE ABUSE AND ADDICTION. 0 0 1956804 1260552 FREEDOM INSTITUTE STAFF RETURNED TO THE OFFICES IN 2022 THOUGH CLIENTS CONTINUED TO REQUEST VIRTUAL SERVICES. ALL CLIENT SERVICES CONTINUED TO BE DELIVERED VIA TELEHEALTH THROUGH 2022 AS WE WORKED TOWARD REESTABLISHING IN-PERSON AND HYBRID TREATMENT OPTIONS FOR THE FOLLOWING YEAR. CENSUS BEGAN TO BUILD IN THE 2ND HALF OF 2022 AS WE STARTED TO RECOVER FROM THE IMPACTS OF COVID. FREEDOM INSTITUTE HAD OVER 160 CLIENTS PARTICIPATE IN VARIOUS TREATMENT PROGRAMS INCLUDING INTENSIVE OUTPATIENT AND OUTPATIENT GROUPS AS WELL AS INDIVIDUAL AND FAMILY THERAPY. 1956804 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 25 0 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 0 0 0 1 0 1 1 1 1 0 NY X X DANA SACHER-ROLLINS 2128380044 515 MADISON AVENUE 13TH FLOOR NEW YORK NY 10022 ROBERT L MILLER CHAIRMAN 5.00 X X 0 0 0 JESSICA AMBROSE SECRETARY AS OF 10/22 0.20 X X 0 0 0 JACQUELINE R WILLIAMS SECRETARY THRU 10/22 0.20 X X 0 0 0 ALEX DAYTON TRUSTEE 0.20 X 0 0 0 ANSON BARRETT FRELINGHUYSEN TRUSTEE 0.20 X 0 0 0 JOHN LOEFFLER TRUSTEE 0.20 X 0 0 0 MR PATRICK ROBINSON TRUSTEE 0.20 X 0 0 0 RACHEL J RUSSELL PRESIDENT & CHIEF CLINICAL OFFICER THRU 4/22 40.00 X 139768 0 11746 DANA SACHER-ROLLINS VP & GENERAL MANAGER 32.00 X 109011 0 46072 STEVEN WOLT PRESIDENT AS OF 6/22 20.00 X 42500 0 0 291279 0 57818 2 0 1 0 0 406745 227142 32462 633887 COUNSELING FEES 621400 1260552 1260552 1260552 7351 7351 752106 467399 284707 284707 284707 2186497 1260552 0 292058 X 349097 229948 119149 1039714 822828 189019 27867 19328 15362 3405 561 69517 56171 10735 2611 105896 82960 20646 2290 1749 1509 211 29 81970 81970 3548 3548 402533 380039 21473 1021 60675 34321 8162 18192 83950 77698 5493 759 88820 81261 6643 916 21798 18801 2634 363 263 227 32 4 625 539 76 10 5129 4422 622 85 38258 32997 4623 638 DRUG TESTING SUPPLIES 92948 92948 LICENSES AND FEES 17950 15481 2169 300 STAFF TRAINING 9112 9112 MISCELLANEOUS EXPENSES 1107 180 927 0 2493987 1956804 481537 55646 77019 122147 11768 4 284216 0 61546 76034 1684 2157 824370 811766 17733 12604 817726 0 1271692 212946 151940 140849 439693 61623 591633 202472 X 540722 -120716 139337 131190 680059 10474 1271692 212946 -307490 -362095 0 X 0 1 X 0 0 X 476136 412157 318788 858544 633887 2699512 2709280 2389876 2287810 1866214 1260552 10513732 3185416 2802033 2606598 2724758 1894439 13213244 81935 38077 35157 38937 32462 226568 0 81935 38077 35157 38937 32462 226568 12986676 76943 42247 23127 15620 7351 165288 76943 42247 23127 15620 7351 165288 11704 11704 3262359 2844280 2641429 2740378 1901790 13390236 0.96990 0.95750 0.01230 0.01770 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: TAX REFUND - 2020 AMOUNT: $ 11,704. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 829494 -69991 624765 3548 131190 743976 145382 50000 9864 829494 1353392 52320 650000 11736 743976 2381140 395442 1400000 23190 1353392 4016629 -24101 1575000 36388 2381140 0.00000 0.42000 0.58000 0 0 360859 360859 0 463511 450907 12604 12604 DUE TO VERITUS, LLC 61623 61623 X 1820854 -362095 -362095 2182949 3548 3548 2186497 2490439 0 2490439 3548 3548 2493987 PART V, LINE 4: THE ENDOWMENT FUND WAS CREATED THROUGH A 1980 BOARD OF DIRECTORS RESOLUTION WITH THE PURPOSE OF ESTABLISHING A PERMANENT FUNDING BASIS. THE BOARD OF DIRECTORS, AT ITS DISCRETION, AND BASED ON THE NEEDS OF THE INSTITUTE, CAN DECIDE WHETHER TO REINVEST ENDOWMENT INCOME OR USE IT FOR OPERATING PURPOSES. PART X, LINE 2: THE INSTITUTE RECOGNIZES THE EFFECT OF TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE INSTITUTE HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE INSTITUTE IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2019. X X 1 0 0 0 0 0 0 0 0 DANA SACHER-ROLLINS VP & GENERAL MANAGER 109011 0 0 0 0 0 3900 0 42172 0 155083 0 0 0 RACHEL J RUSSELL PRESIDENT & CHIEF CLINICAL OFFICER THRU 4/22 61941 0 0 0 77827 0 2703 0 9043 0 151514 0 0 0 PART I, LINE 4A THE FORMER PRESIDENT AND CHIEF CLINICAL OFFICER - RACHEL J. RUSSELL RECEIVED SEVERANCE PAYMENT IN THE AMOUNT OF $77,827. THE AMOUNT IS REPORTED ON HER W-2. X 2 32462 AVG. SELLING PRICE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). FORM 990, PART VI, SECTION A, LINE 2 ROBERT L. MILLER AND JESSICA AMBROSE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FREEDOM INSTITUTE, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. THE CHAIRMAN OF THE BOARD AND GENERAL MANAGER MEET WITH THE OUTSIDE ACCOUNTANT AND REVIEW THE FORM 990 IN DETAIL TO ENSURE THAT IT CORRECTLY REFLECTS ALL ACTIVITIES AND POLICIES AT FREEDOM INSTITUTE. THE FINAL VERSION IS ELECTRONICALLY SENT TO THE BOARD OF TRUSTEES PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATION'S VP/GENERAL MANAGER IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE BOARD IN THE CONTEXT OF PERFORMANCE, THE ECONOMIC ENVIRONMENT, COST-OF-LIVING CHANGES, AND OTHER COMPARABLE POSITIONS AT SIMILAR FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS. A RECOMMENDATION IS MADE TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE RECOMMENDATION AND PROCESS ARE DOCUMENTED. THIS PROCESS WAS LAST TAKEN IN 2022 AS PART OF THE ORGANIZATION'S BUDGETARY PROCESS. THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT IS REVIEWED ANNUALLY BY THE CHAIRMAN OF THE BOARD IN THE CONTEXT OF PERFORMANCE, THE ECONOMIC ENVIRONMENT, COST-OF-LIVING CHANGES, AND OTHER COMPARABLE POSITIONS AT SIMILAR FOR-PROFIT AND NOT-FOR-PROFIT ORGANIZATIONS. A RECOMMENDATION IS MADE TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE RECOMMENDATION AND PROCESS ARE DOCUMENTED. THIS PROCESS WAS LAST TAKEN IN 2022 AS PART OF THE ORGANIZATION'S BUDGETARY PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART IX, LINE 11G SCHOOL PROGRAM CONSULTANTS: PROGRAM SERVICE EXPENSES 356,413. MANAGEMENT AND GENERAL EXPENSES 18,163. FUNDRAISING EXPENSES 564. TOTAL EXPENSES 375,140. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 23,626. MANAGEMENT AND GENERAL EXPENSES 3,310. FUNDRAISING EXPENSES 457. TOTAL EXPENSES 27,393.