2024-04-22T13:20:02-05:00 2023-08-31 132572848 OWEN PETERSEN AND CO LLP 1757 VETERANS MEMORIAL HWY STE 14 ISLANDIA NY 11749 990 2022-09-01 136400777 THE SOUTHAMPTON FRESH AIR HOME SOUT 6312835847 36 BARKERS ISLAND ROAD SOUTHAMPTON NY 11968 NICOLA GRANT PRESIDENT 6312835847 2024-04-04 1 NICOLA GRANT 999009999 1 LISA MARTINELLI-BOWMAN CPA P00292312 6313219800 2024-04-04 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NICOLA GRANT 36 BARKERS ISLAND ROAD SOUTHAMPTON NY 11968 3602631 0 X WWW.SFAH.ORG X 1901 NY THE SOUTHAMPTON FRESH AIR HOME PROVIDES RESIDENTIAL CAMPING OPPORTUNITIES FOR CHILDREN WITH PHYSICAL DISABILITIES. ADAPTED ACTIVITIES INCLUDE SPORTS, ARTS AND CRAFTS AND COMPUTER TRAINING. WE PROVIDE A SUPPORTIVE AND SAFE ENVIRONMENT THAT PROMOTES SELF-ESTEEM, MATURITY AND INDEPENDENCE. 32 32 84 150 0 0 1492582 1351079 314001 392686 780835 260422 -70520 -68420 2516898 1935767 218432 259350 0 0 832012 881077 0 0 178605 1268439 1269861 2318883 2410288 198015 -474521 14723256 14514779 48102 45038 14675154 14469741 X THE SOUTHAMPTON FRESH AIR HOME IS A NOT-FOR-PROFIT RESIDENTIAL CENTER OFFERING SUMMER CAMP SESSIONS AND YEAR-ROUND PROGRAMS FOR CHILDREN AND YOUNG ADULTS WITH PHYSICAL DISABILITIES. OUR MISSION IS TO PROVIDE AN ENRICHING, RECREATIONAL AND EDUCATIONAL EXPERIENCE. WE ARE COMMITTED TO HELPING OUR CHILDREN DEVELOP PHYSICALLY, EMOTIONALLY, AND EDUCATIONALLY, WITH THE GOAL OF FOSTERING SELF-ESTEEM, MATURITY AND INDEPENDENCE THROUGH A BROADLY BALANCED PROGRAM, WHILE PROVIDING THEIR FAMILIES WITH A WELL-DESERVED RESPITE. THE SOUTHAMPTON FRESH AIR HOME IS DEDICATED TO IMPROVING AND EXPANDING ITS PROGRAMS AND FACILITIES AS NEW OPPORTUNITIES, TECHNOLOGY AND FINANCIAL SUPPORT BECOME AVAILABLE. 0 0 1791790 259350 442597 THE SOUTHAMPTON FRESH AIR HOME PROVIDES A RESIDENTIAL CAMPING EXPERIENCE TO 150 CHILDREN EACH SUMMER. OUR SPORTS PROGRAMS ARE ADAPTED IN UNIQUE AND CREATIVE WAYS TO MAKE THEM ACCESSIBLE TO ALL OUR CAMPERS. SWIMMING, SAILING, TENNIS, GOLF AND CYCLING ARE AMONG THE MANY OUTDOOR ACTIVITIES. THE ARTS AND CRAFTS STUDIO IS EQUIPPED AND STAFFED TO PROVIDE ADAPTIVE VISUAL ARTS OPPORTUNITIES. THERE ARE COMPUTER SCIENCE AND ASSISTIVE TECHNOLOGY PROGRAMS DESIGNED TO PROVIDE AGE APPROPRIATE, MEANINGFUL ACTIVITIES. SFAH RECENTLY ADDED A SENSORY GARDEN AND MEDITATION ROOM. ALL PROGRAMS ARE DESIGNED TO SUPPLEMENT AND ENHANCE LEARNING, PERSONAL DEVELOPMENT AND SELF CONFIDENCE. SINCE ITS BEGINNING IN 1901, THE FRESH AIR HOME HAS PROVIDED FINANCIAL AID GRANTS TO FAMILIES WHO CANNOT AFFORD CAMP FEES FOR THEIR CHILDREN WITH PHYSICAL DISABILITIES. CAMP FEES COVER APPROXIMATELY 30% OF THE COST OF A CAMPER'S STAY. IN ADDITION TO THIS SUPPORT PROVIDED TO EVERY CHILD WHO ATTENDS, 80% OF CAMPERS RECEIVE FINANCIAL AID TO PAY STATED CAMP FEES. ALL ADMISSION DECISIONS ARE MADE WITHOUT REGARD TO RACE, CREED OR COUNTRY OF NATIONAL ORIGIN. THE CAMP ACCOMODATES BOYS AND GIRLS IN EQUAL NUMBERS, AND ALL CAMPERS HAVE PHYSICAL DISABILITIES. 258322 THE FACILITIES OF THE ORGANIZATION ARE NOW AVAILABLE FOR PROGRAMS DURING THE SCHOOL YEAR AS WELL. CAMPERS COME FOR SPECIAL RESPITE WEEKENDS DURING THE YEAR FROM SEPTEMBER THROUGH MAY; DAY TRIPS AND OUTINGS THROUGHOUT THE YEAR TO CONCERTS, THEATER, SPORTING EVENTS, RESTAURANTS; LIFE SKILLS LAB WORKSHOPS OFFERED FOCUSING ON INDEPENDENT LIVING SKILLS, JOB READINESS, POST-SECONDARY EDUCATIONAL OPTIONS, PERSONAL CARE NEEDS, AND TRANSPORTATION TRAINING. 2050112 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 6 0 84 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 32 32 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X THOMAS NAROEXECUTIVE DIRECTOR SOUTHAMPTON FRESH AIR HOME 6312835847 36 BARKERS ISLAND ROAD SOUTHAMPTON NY 11968 PATRICIA BLISS DIRECTOR 3.00 X 0 0 0 MIMI RITZEN CRAWFORD DIRECTOR 3.00 X 0 0 0 TANIA HIGGINS DIRECTOR 3.00 X 0 0 0 STEPHANIE HESSLER DIRECTOR 3.00 X 0 0 0 BARBARA VOGT DIRECTOR 3.00 X 0 0 0 ELLEN L'ESPERANCE DIRECTOR 3.00 X 0 0 0 CHRISTL MESZKAT DIRECTOR 3.00 X 0 0 0 SARAH SENBAHAR HONORARY DIRECTOR 0.00 X 0 0 0 CHARLOTTE BONSTROM DIRECTOR 3.00 X 0 0 0 CATHERINE CAREY DIRECTOR 3.00 X 0 0 0 RICHARD BEDARD ADVISORY BOARD DIRECTOR 1.00 X 0 0 0 DANIELLE GANEK HONORARY DIRECTOR 0.00 X 0 0 0 MARIA DEL RIO HONORARY DIRECTOR 0.00 X 0 0 0 THOMAS NARO EXECUTIVE DIRECTOR 35.00 X 148224 0 13086 DAVID BILLINGHAM PROGRAM DIRECTOR 35.00 X 107132 0 26183 LISE EVANS DIRECTOR 3.00 X 0 0 0 LISA ARNOLD DIRECTOR 3.00 X 0 0 0 MARYBETH MULLEN DIRECTOR 3.00 X 0 0 0 YVETTE TIBBS ADVISORY BOARD DIRECTOR 1.00 X 0 0 0 KATHLEEN A DOWNES ADVISORY BOARD DIRECTOR 1.00 X 0 0 0 AMANDA GROVE HOLMEN DIRECTOR 3.00 X 0 0 0 PAMELA ROLLINS CAMACHO HONORARY DIRECTOR 0.00 X 0 0 0 HELGA R DAWN HONORARY DIRECTOR 0.00 X 0 0 0 LYN HAMER HONORARY DIRECTOR 0.00 X 0 0 0 ROS L'ESPERANCE HONORARY DIRECTOR 0.00 X 0 0 0 BARBARA A MCENTEE HONORARY DIRECTOR 0.00 X 0 0 0 MRS INGA MAREN OTTO HONORARY DIRECTOR 0.00 X 0 0 0 ISOLDE G O'HANLON DIRECTOR 3.00 X 0 0 0 BRONWEN GP SMITH DIRECTOR 3.00 X 0 0 0 SOPHIE ELGORT VON STROH DIRECTOR 3.00 X 0 0 0 ANN H YAWNEY VICE PRESIDENT 5.00 X 0 0 0 EMILY CHIEN MAHONEY CO-TREASURER 5.00 X 0 0 0 BARBARA GLATT CO-TREASURER 5.00 X 0 0 0 MICHAELA KESZLER CO CHAIRMAN 5.00 X 0 0 0 ASHLEY WU VICE PRESIDENT 5.00 X 0 0 0 SUSAN NAPPA COCKE CO-CHAIRMAN 5.00 X 0 0 0 ANN GRIMM FIRST VICE PRESIDENT 5.00 X 0 0 0 PAMELA MICHAELCHECK HONORARY CHAIRMAN 5.00 X 0 0 0 CATHERINE KUEHN PRICE CO-CHAIRMAN 5.00 X 0 0 0 BARBARA STOVALL SMITH CHAIRMEN EMERITUS 3.00 X 0 0 0 KIM WHITE HONORARY CHAIRMAN 5.00 X 0 0 0 NICOLA GRANT PRESIDENT 8.00 X 0 0 0 CLAIRE MULHOLLAND CHAIRMAN EMERITUS 3.00 X 0 0 0 RAYA KEIS KNIGHT SECRETARY 5.00 X 0 0 0 MADELINE HULT ELGHANAYAN VICE PRESIDENT 5.00 X 0 0 0 255356 0 39269 2 0 1 0 0 760486 590593 247634 1351079 392686 392686 392686 222011 222011 1084173 1044870 892 39303 -892 38411 38411 541182 760486 621102 -79920 -79920 11500 11500 11500 1935767 442597 0 142091 259350 259350 319812 212322 53745 53745 488387 442735 18341 27311 18110 15509 850 1751 54768 37590 8031 9147 1302 1302 22500 22500 898 898 93743 88045 5698 90371 22230 16933 51208 183819 165439 11202 7178 90 90 565304 508774 28265 28265 103258 92932 10326 FOOD FOR CAMPERS 70631 70631 RECRUITMENT 47217 47217 CAMP SUPPLIES AND SERVI 40868 40868 TRANSPORTATION PROGRAM 25873 25129 744 23987 21251 2736 2410288 2050112 181571 178605 282837 143267 649006 704643 53575 121702 102813 125722 13094574 5377291 8104421 7717283 2138714 2220352 3344581 3478312 47309 3498 14723256 14514779 48102 45038 48102 45038 X 14675154 14469741 14675154 14469741 14723256 14514779 -474521 269108 0 X 0 1 X 1 0 X 1293657 1148474 1573412 1491666 1351079 6858288 1293657 1148474 1573412 1491666 1351079 6858288 738811 6119477 224790 171597 192022 241170 222011 1051590 7909878 3212115 0.77360 0.76410 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: BEQUEST DATE: 04/19/19 AMOUNT: 133447. DESCRIPTION: PAYCHECK PROTECTION PROGRAM LOAN DATE: 04/22/20 AMOUNT: 80000. DESCRIPTION: BEQUEST DATE: 09/23/20 AMOUNT: 109391. DESCRIPTION: PAYCHECK PROTECTION PROGRAM LOAN DATE: 02/23/21 AMOUNT: 83590. DESCRIPTION: BEQUEST DATE: 03/03/22 AMOUNT: 916. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5970552 26750 530422 330462 898 6196364 7066098 71037 -962663 186968 16952 5970552 5975336 80849 1270861 243750 17198 7066098 5247681 40845 735464 32466 16188 5975336 5377069 60397 78370 247846 20309 5247681 1.00000 0 0 11248462 4384594 6863868 518916 364566 154350 1327196 628131 699065 7717283 VANGUARD TOTAL STOCK MKT INDEX ADMIN -11,574,858 SHARES 1261660 F TOTAL INTERNATIONAL STOCK ADMIRAL - 47,398.902 1416279 F TOTAL BOND MKT INDEX ADMIN FUND - 84,785,293 800373 F 3478312 X 1960136 269108 14617 283725 1676411 898 258458 259356 1935767 2165549 14617 892 15509 2150040 898 259350 260248 2410288 PART V, LINE 4: SCHEDULE D, PART V, LINE 4 - THE SOUTHAMPTON FRESH AIR HOME STRIVES TO MAINTAIN AN ENDOWMENT OF THREE YEARS' OPERATING EXPENSES. THE BOARD OF DIRECTORS RECOGNIZES THAT FUNDRAISING APPEALS AND EVENTS CAN FLUCTUATE SIGNIFICANTLY WITH THE NATIONAL AND LOCAL ECONOMIC ENVIRONMENT. THE HOME'S ENDOWMENT ENSURES THE OPTIMAL OPERATION OF PROGRAMS DESPITE OCCASIONAL REVENUE SHORTFALLS. THE HOME STRIVES TO COVER OPERATING EXPENSES VIA FUND RAISING ACTIVITIES, DONATIONS AND CAMP TUITIONS. HOWEVER, IN EVENT OF A REVENUE SHORTFALL, DIVIDEND AND INTEREST INCOME INCOME FROM THE ENDOWMENT MAY BE USED FOR OPERATIONS AT THE DISCRETION OF THE BOARD OF DIRECTORS. IN PARTICULAR, EARNINGS FROM THE ENDOWMENT MAY BE USED TO ENSURE THE CONTINUATION OF THE HOME'S "NEED BLIND" ADMISSIONS POLICY, PROVIDING ADDITIONAL FUNDS WHEN NEEDED. THE ENDOWMENT MAY ALSO PROVIDE SEED MONEY FOR NEW CAMP PROGRAMS, WHICH, IF PROVEN SUCCESSFUL, CAN BE FUNDED BY OUTSIDE SOURCES IN THE FUTURE. AT TIMES, THE ENDOWMENT PROVIDES SHORT-TERM LOANS TO THE OPERATING FUND, IN ANTICIPATION OF FUNDRAISING EVENT REVENUE. FINALLY, THE ENDOWMENT PROVIDES UP TO TWENTY PERCENT OF THE FUNDS REQUIRED FOR LARGE CAPITAL PROJECTS DEEMED NECESSARY TO MAINTAIN AND IMPROVE THE FACILITY. FROM TIME TO TIME THE HOME IS THE RECIPIENT OF BEQUESTS FROM DONORS. WHEN THE BEQUEST IS UNRESTRICTED AS TO USE BY THE DONOR, THE HOME DESIGNATES THE FUNDS TO BE PLACED IN A STRATEGIC CAPITAL EXPENDITURE FUND, WHICH IS KEPT SEPARATE FROM ALL OTHER BOARD DESIGNATED FUNDS. THE BOARD DESIGNATES THE MONEY HELD IN THIS FUND TO BE UTILIZED FOR CAPITAL PROJECTS THAT ARE STRATEGIALLY IMPORTANT TO THE HOME. INVESTMENT STRATEGY WITH RESPECT TO THIS FUND WILL BE DETERMINED BY THE BOARD,AND WILL GENERALLY MIRROR ASSET ALLOCATION OF THE OTHER RESTRICTED FUNDS, UNLESS CAPITAL PROJECTS ARE IMMINENT, IN WHICH CASE THE ASSETS WILL BE KEPT IN AND/OR MOVED TO A CASH OR MONEY MARKET ACCOUNT. PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE THAT MANAGEMENT EVALUATE THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. COMPANIES ARE REQUIRED TO RECOGNIZE IN THEIR FINANCIAL STATEMENTS THE IMPACT OF A TAX POSITION IF THE POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED ON AUDIT. THE POSITION ASCERTAINED INHERENTLY REQUIRES JUDGEMENT AND ESTIMATES BY MANAGEMENT. FOR THE YEAR ENDED AUGUST 31, 2023 THE HOME DOES NOT BELIEVE THAT THEY HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE THEM TO MEASURE AND REFLECT THE POTENTIAL LACK OF SUSTAINABILITY OF A POSITION ON AUDIT IN THEIR FINANCIAL STATMENTS. MANAGEMENT WILL CONTINUE TO EVALUATE THEIR TAX POSITIONS TO DETERMINE IF MEASUREMENT AND RECOGNITION IN THE PRESENTATION OF FINANCIAL STATEMENTS IS REQUIRED. THE HOME BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATION FOR YEARS PRIOR TO 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARDS 259,350. LOSS ON SALE OF FIXED ASSETS -892. PART XI & PART XII, LINE 4B SCHEDULE D, PART XI AND PART XII, LINE 4B - "GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE US" $259,350 IS NOT INCLUDED AS AN EXPENSE IN THE AUDITED FINANCIAL STATEMENTS, BUT IS TREATED AS A OFFSET TO PROGRAM FEES IN OPERATING REVENUE. DDD GALA 658882 393130 265752 32721 311026 PICNIC WITH FIREWORKS 521568 292459 229109 82954 62500 83655 1 121218 74897 46321 20135 4185 23926 1301668 760486 541182 135810 66685 418607 621102 -79920 1 FINANCIAL AID TO CAMPERS 83 259350 SCHEDULE I, PART I, LINE 2 SCHEDULE I, PART I, LINE 2 - THE ORGANIZATION PROVIDES FINANCIAL AID TO CAMPERS WHOSE FAMILIES ARE UNABLE TO PAY ITS STATED FEES, AND WHO SUBMIT THEIR FEDERAL TAX RETURNS AS PART OF THE APPLICATION PROCESS. FINANCIAL AID DETERMINATIONS ARE MADE INITIALLY THROUGH A FORMULA WHICH APPLIES TO ALL APPLICANTS; WHEN REQUESTED, THE CAMP WILL CONSIDER SPECIAL CIRCUMSTANCES FOR INDIVIDUAL CAMPERS OUTSIDE THE FORMULA. ADMISSIONS DECISIONS ARE MADE "NEED BLIND" BY THE CAMP DIRECTOR. THE EXECUTIVE DIRECTOR MAKES FINANCIAL AID DECISIONS, AFTER ADMISSIONS DECISIONS ARE FINALIZED. ALL SUCH FINANCIAL AID IS USED FOR CAMPERS' ACTIVITIES AT THE SOUTHAMPTON FRESH AIR HOME. SCHEDULE I, PART III - FINANCIAL AID TO CAMPERS, BASED ON FAMILY TAXABLE INCOME. X 1 0 X X X 0 0 0 0 0 0 0 0 0 THOMAS NARO EXECUTIVE DIRECTOR 124224 0 24000 0 0 0 0 0 13086 0 161310 0 0 0 PART I, LINE 1A AS A CONDITION OF HIS EMPLOYMENT CONTRACT THE CAMP DIRECTOR IS REQUIRED TO RESIDE ON THE PREMISES. X 135106 SALE PRICE X DDD AUCTION ITEMS 175 74500 FMV X STOCK 1 22868 FMV X FIREWORKS 1 7500 FMV X REPAIR AND MAINTENANCE 3 6835 FMV X PRINTING 3 848 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED BEFORE IT IS SUBMITTED, TO ALL MEMBERS OF THE BOARD OF DIRECTORS. IT IS DISCUSSED BY THE EXECUTIVE COMMITTEE OF THE BOARD, AND AT A FULL BOARD MEETING, PRIOR TO ITS FILING. THE EXECUTIVE DIRECTOR IS AVAILABLE TO DISCUSS OR ANSWER QUESTIONS ABOUT THE FORM 990 WITH ANY BOARD MEMBER WHO REQUESTS TO MEET INDIVIDUALLY, AS WELL AS AT THE MEETING OF THE FULL BOARD, PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS REVIEW THE POLICY AT THE ANNUAL MEETING EACH OCTOBER. ALL EMPLOYEES DISCUSS CONFLICT OF INTEREST AND THE ORGANIZATION'S POLICY AT A STAFF MEETING EACH APRIL. DIRECTORS COMPLETE AND SIGN A QUESTIONNAIRE IN WHICH THEY INDICATE ANY POSSIBLE OR POTENTIAL CONFLICT OF INTEREST IN THEIR RELATIONSHIP WITH THE ORGANIZATION.WHEN A CONFLICT IS IDENTIFIED, THE PRESIDENT OF THE BOARD REVIEWS THE MATTER AND SOLICITS INPUT FROM OTHER MEMBERS OF THE BOARD IF NECESSARY. ANY DECISIONS RELATING TO THIS CONFLICT ARE DISCUSSED AND VOTED ON IN THE ABSENCE OF THE DIRECTOR WHO HAS THE CONFLICT. ALL STAFF CONFLICTS OF INTEREST ARE ADJUDICATED BY THE EXECUTIVE DIRECTOR AND/OR THE PRESIDENT OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD,AND THE RESULTS DISCUSSED WITH HIM/HER BY THE PRESIDENT AND ONE OTHER MEMBER OF THE EXECUTIVE COMMITTEE. HIS/HER COMPENSATION IS REVIEWED IN LIGHT OF COMPARABLE POSITIONS IN THE CAMPING INDUSTRY,AND IN NON PROFIT ORGANIZATIONS OF COMPARABLE SIZE ON LONG ISLAND. THE EXECUTIVE DIRECTOR ALONG WITH THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ALL STAFF MEMBERS AND DETERMINES COMPENSATION BASED ON COMPARABLE POSITIONS IN THE CAMPING INDUSTRY AND IN NON PROFIT ORGANIZATIONS OF COMPARABLE SIZE ON LONG ISLAND. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO ANY MEMBER OF THE GENERAL PUBLIC.