Civic Intelligence

Jgb Mental Health and Mental Retardation Services Inc

EIN 20-1480790 • 501(c)3 • New York, NY

Profile

To assist blind or visually impaired adults, with emotional problems and psychiatric disorders, achieve lives of dignity and independence.

250 West 64th StreetNew York, NY 10023

www.lighthouseguild.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

100th percentile

122.96x

Higher debt load relative to assets than 100% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

8.31x

Higher debt load relative to revenue than 95% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Source year 2024

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

99th percentile

$1,079,452

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 25.8% of source-year revenue.

NTEE F • $1M-$5M nonprofits • Source year 2024

Asset Growth

4th percentile

-45%

Faster asset growth than 4% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

8.1%

Faster revenue growth than 52% of similar nonprofits.

NTEE F • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$282,294

Down $229,347 (-45%) from 2023

Liabilities

Down

$34,711,169

Down $673,430 (-1.9%) from 2023

Net Assets

Up

-$34,428,875

Up $444,083 (+1.3%) from 2023

Revenue

Up

$4,179,511

Up $312,606 (+8.1%) from 2023

Expenses

Down

$3,735,428

Down $68,552 (-1.8%) from 2023

Net Income

Up

$444,083

Up $381,158 (+606%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$20M$0-$20M-$40MAssets 2010: $730,846Liabilities 2010: $10,261,459Net Assets 2010: -$9,530,6132010Assets 2011: $573,352Liabilities 2011: $12,368,167Net Assets 2011: -$11,794,8152011Assets 2012: $1,570,300Liabilities 2012: $15,061,143Net Assets 2012: -$13,490,8432012Assets 2013: $623,868Liabilities 2013: $16,373,968Net Assets 2013: -$15,750,1002013Assets 2014: $878,997Liabilities 2014: $18,762,813Net Assets 2014: -$17,883,8162014Assets 2015: $710,436Liabilities 2015: $21,651,227Net Assets 2015: -$20,940,7912015Assets 2016: $452,674Liabilities 2016: $24,943,483Net Assets 2016: -$24,490,8092016Assets 2017: $659,579Liabilities 2017: $27,829,212Net Assets 2017: -$27,169,6332017Assets 2018: $2,725,121Liabilities 2018: $31,313,409Net Assets 2018: -$28,588,2882018Assets 2019: $1,024,765Liabilities 2019: $33,038,605Net Assets 2019: -$32,013,8402019Assets 2020: $725,135Liabilities 2020: $35,459,903Net Assets 2020: -$34,734,7682020Assets 2021: $640,407Liabilities 2021: $38,685,269Net Assets 2021: -$38,044,8622021Assets 2022: $677,593Liabilities 2022: $35,613,476Net Assets 2022: -$34,935,8832022Assets 2023: $511,641Liabilities 2023: $35,384,599Net Assets 2023: -$34,872,9582023Assets 2024: $282,294Liabilities 2024: $34,711,169Net Assets 2024: -$34,428,8752024

Highlighted filing

2024

Assets$282,294
Liabilities$34,711,169
Net Assets-$34,428,875

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $6,451,0352010Revenue 2011: $4,327,548Expenses 2011: $6,591,750Net Income 2011: -$2,264,2022011Expenses 2012: $6,761,8702012Expenses 2013: $6,776,7682013Revenue 2014: $4,848,916Expenses 2014: $6,982,632Net Income 2014: -$2,133,7162014Revenue 2015: $4,289,587Expenses 2015: $7,346,562Net Income 2015: -$3,056,9752015Revenue 2016: $4,955,258Expenses 2016: $8,505,276Net Income 2016: -$3,550,0182016Revenue 2017: $2,029,858Expenses 2017: $4,708,682Net Income 2017: -$2,678,8242017Revenue 2018: $4,260,032Expenses 2018: $5,678,687Net Income 2018: -$1,418,6552018Revenue 2019: $2,135,392Expenses 2019: $5,560,944Net Income 2019: -$3,425,5522019Revenue 2020: $1,012,696Expenses 2020: $3,733,624Net Income 2020: -$2,720,9282020Revenue 2021: $1,680,246Expenses 2021: $4,990,340Net Income 2021: -$3,310,0942021Revenue 2022: $6,591,098Expenses 2022: $3,482,119Net Income 2022: $3,108,9792022Revenue 2023: $3,866,905Expenses 2023: $3,803,980Net Income 2023: $62,9252023Revenue 2024: $4,179,511Expenses 2024: $3,735,428Net Income 2024: $444,0832024

Highlighted filing

2024

Revenue$4,179,511
Expenses$3,735,428
Net Income$444,083

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.28$34.7$34.4$4.18$3.74$0.44
2023Detailed filing. Detailed filing data is available for this year.$0.51$35.4$34.9$3.87$3.80$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.68$35.6$34.9$6.59$3.48$3.11
2021Detailed filing. Detailed filing data is available for this year.$0.64$38.7$38.0$1.68$4.99$3.31
2020Summary only. Only limited summary data is available for this year.$0.73$35.5$34.7$1.01$3.73$2.72
2019Summary only. Only limited summary data is available for this year.$1.02$33.0$32.0$2.14$5.56$3.43
2018Detailed filing. Detailed filing data is available for this year.$2.73$31.3$28.6$4.26$5.68$1.42
2017Detailed filing. Detailed filing data is available for this year.$0.66$27.8$27.2$2.03$4.71$2.68
2016Detailed filing. Detailed filing data is available for this year.$0.45$24.9$24.5$4.96$8.51$3.55
2015Detailed filing. Detailed filing data is available for this year.$0.71$21.7$20.9$4.29$7.35$3.06
2014Detailed filing. Detailed filing data is available for this year.$0.88$18.8$17.9$4.85$6.98$2.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$16.4$15.8$6.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$15.1$13.5$6.76
2011Summary only. Only limited summary data is available for this year.$0.57$12.4$11.8$4.33$6.59$2.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$10.3$9.53$6.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 28, 2025
Return Version
2023v6.0
Gross Receipts
$4,179,511
Mission and Program Overview

Mission

To provide behavioral health services to people who are blind or visually impaired and have emotional or psychiatric disorders so that they can lead full and productive lives.

To provide exceptional services that inspire people who are visually impaired to attain their goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$182,774$197,357▲ $14,583
Land, Buildings, and Equipment, Net$78,276$76,552▼ $1,724
Prepaid Expenses and Deferred Charges$7,049$2,490▼ $4,559
Cash and Non-Interest-Bearing Accounts$243,542$524▼ $243,018
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$511,641$282,294▼ $229,347
Other Assets Total$0$5,371▲ $5,371
Liabilities
Other Liabilities$35,126,295$34,441,191▼ $685,104
Deferred Revenue$247,000$247,000→ $0
Accounts Payable and Accrued Expenses$11,304$22,978▲ $11,674
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$35,384,599$34,711,169▼ $673,430
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-34,872,958$-34,428,875▲ $444,083
Total Net Assets Fund Balance$-34,872,958$-34,428,875▲ $444,083
Total Liabilities and Net Assets / Fund Balance$511,641$282,294▼ $229,347

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$67,912$128,806$196,718
Leasehold Improvements$8,640$960$9,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carmen WanAsst. Director of Finance-$13,154$130,753$143,907
Sarah a SpicehandlerExe. Asst.,CEO/Asst. Secretary-$2,842$130,714$133,556
Edward RossDirector of Health ServicesPT$75,826$27,355$103,181
Maura SweeneyChief Program & Serv. OfficerPT$57,576$6,819$64,395
Md M RahmanDirector IT Network Infra &OpsPT$26,584$9,449$36,033
Charles M CamposDirector of Budget and Reimbur-$20,785$9,121$29,906
Melissa RosenbaumChief People Officer-$24,058$4,545$28,603
Calvin W Roberts MdPresident & CEO-$20,550$1,039$21,589
Karen L BarthDirector of Benefits and Comp-$15,671$1,577$17,248
Lauren DoodyDirector of Fin./CFO as of 3/7/24-$14,785$1,573$16,358
Nicole R HartGc & Chief Compliance Officer-$9,346$4,388$13,734
Jaine M SchmidtChief Comm. & Mark. Officer-$8,451$1,799$10,250
Cheryl a Pemberton-gravesChief Volunteer Officer-$1,052$460$1,512

Board Members and Trustees

NameTitle
James M DubinChairman
Ronald G WeinerDeputy Chair
Pauline RaiffImmediate Past Chair
Lawrence E GoldschmidtVice Chair & Treasurer
Thomas G KahnDirector
Thomas S T GimbelDirector
Marios DamianidesAssistant Treasurer
Brian DeverChief Devel. Officer
Paul D MisitiChief Operating Officer
William H SeipleChief Research Officer
Bryan M WolynskiChief Technology Officer
Eric MaidenbergSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,612,000
Program Service Revenue
$1,562,274
Investment Income
$5,237
Other Revenue
$0
Change in Net Assets
$444,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,526,841
Other Expenses$1,208,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,373,032$361,575-$1,734,607
Other Employee Benefits$313,852$52,590-$366,442
Interest$235,092$123,660-$358,752
Depreciation Depletion$152,595$82,348-$234,943
Information Technology$174,139$41,324-$215,463
Current Officers, Directors, Trustees, and Key Employees-$176,081$0$176,081
Payroll Taxes$114,417$38,768-$153,185
Pension Plan Contributions$69,783$26,743-$96,526
Fees for Services Other$217$66,175-$66,392
Office Expenses$28,227$35,244-$63,471
Occupancy$40,385$19,128-$59,513
Insurance$45,330$9,657-$54,987
Fees for Services Accounting-$29,110-$29,110
Travel$4,543--$4,543
Advertising-$3,481-$3,481
Conferences and Meetings$315--$315
Other Expenses$308--$308
Total Functional Expenses$2,669,544$1,065,884$0$3,735,428
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$34,363,808
Due to Third Party Payors$77,383
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 6:

The jewish guild for the blind d/b/a jewish guild healthcare (guild) is the sole member of jgb mental health and mental retardation services, inc.(mhs).

FORM 990, PART VI, SECTION A, LINE 7A:

The sole member elects the board members of mhs on an annual basis.

FORM 990, PART VI, SECTION A, LINE 7B:

Only the member may adopt, amend, modify, restate or repeal a by-law.

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 is prepared by the finance department and reviewed by an outside accounting firm. The form is then distributed to the full board for review and approval prior to its filing with the internal revenue service.

FORM 990, PART VI, SECTION B, LINE 12C:

The organization's conflict of interest policy applies to all officers, directors and employees of the organization. A disclosure questionnaire concerning financial interests and any other potential conflicts of interest and related issues is completed by each director, officer and employee on an annual basis. Notwithstanding submission of the applicable questionnaire, each director, officer or employee has a continuing duty to disclose any potential conflicts of interest promptly upon coming into possession of any information concerning a potential conflict of interest or any changes in the information requested in the questionnaire. Any potential conflict of interest shall be disclosed to the audit committee of the board, or, when the matter is then under consideration by the board or the executive committee, to the board or executive committee, respectively. Neither the audit or executive committee, nor the board shall generally approve any transaction giving rise to a potential conflict of interest. However, in exceptional circumstances, the audit committee, the executive committee or the board may determine that based on a consideration of price, quality, expertise and other relevant factors, there is no transaction that is available or feasible as an alternative to the proposed transaction and such transaction is fair and reasonable and in the organization's best interest. Under such circumstances, the audit committee, the executive committee, or board may approve such transaction (subject, in the case of the audit committee, to the approval of the executive committee or the board). Such consideration and action shall be contemporaneously recorded and shall be reflected in the appropriate meeting minutes. A director, officer, or employee with a potential conflict of interest shall not be counted in determining the quorum for, seek to influence, participate in, or be present during any deliberations or vote of the audit committee, executive committee or the board regarding the transaction or potential transaction giving rise to the potential conflict of interest. Neither the audit committee, executive committee nor the board shall approve any transaction giving rise to a potential conflict of interest by less than a majority vote of committee (or board) members present at the meeting. The disclosure of a potential conflict of interest and the resolution of such potential conflict of interest shall be recorded in the minutes of the meeting of the audit committee, or the executive committee or board at which the matter was presented or discussed.

Form 990, Part VI, Section B, Line 15

See schedule j, part i, line 3 explanation.

FORM 990, Part VI, Section C, Line 19:

Upon request, the organization will make available only those documents required to be disclosed under the public inspection laws.

Filing and Contact Details

Filer

Filer Name
Jgb Mental Health and Mental Retardation
EIN
20-1480790
In Care Of
% LAUREN DOODY
Phone
2127696200
Address
250 WEST 64TH STREET, NEW YORK, NY 10023

Signing Officer

Name
Lauren Doody
Title
CFO
Phone
2127696331
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Doody
Formed
2004
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
9

Preparer

Firm
Bdo USA
Address
201 Old Country Road Suite 300, MELVILLE, NY 11747
Preparer
Tara Cooke
Phone
6315019600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Manhattan psychiatric clinic is the only psychiatric clinic in the country offering treatment and management of behavioral disorders to people who are blind or visually impaired, at risk for vision loss, physically disabled, or have traumatic brain injury. Our clinic specializes in the treatment of depression and coping with chronic disease. Programs are specifically designed and adapted for people with depression, anxiety, and fear associated with sensory and functional loss. Our psychiatric services include individual, couple and family psychotherapy, psychiatric evaluation, psychopharmacology and medication management, group psychotherapy, and others. The clinic serves children and adults who are visually impaired, physically disabled, seriously and persistently mentally ill, developmentally disabled and traumatic brain injured. The clinic provided 14,136 sessions to 545 clients in 2023.

Financial Statement Notes

Part X, Line 2

Income taxes the organization qualifies as a tax-exempt, not-for-profit organization under section 501(c)(3) of the code and as a non-profit corporation in new york state. Accordingly, no provision for federal or state income taxes is required. The organization has been determined by the internal revenue service not to be a "private foundation" within the meaning of section 509(a) of the code. There was no unrelated business income for 2023. The organization adopted the provisions of asc 740, accounting for uncertainty in income taxes. Under asc 740, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not that the position will not be sustained. The implementation of asc 740 had no impact on the organization's financial statements. The organization does not believe there are any material uncertain tax positions. The organization has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the organization has filed irs form 990 tax returns, as required, and all other applicable returns in jurisdictions where it is required. For the year ended december 31, 2023, there was no interest or penalties recorded or included in the statement of operations and changes in net assets. The organization is subject to routine audits by taxing authorities. As of december 31, 2023, the organization was not subject to any examination by a taxing authority.

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