2024-11-15T13:53:19-06:00 2023-12-31 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-01-01 112644179 KJR Holding Inc % MARYBETH LICHTNEGER KJRH 6318788900 221 north sunrise service road manorville NY 11949 MARYBETH LICHTNEGER CFO/coo 6318788900 2024-11-14 true true Kristin Ruffini P00741491 2128858000 2024-11-14 2023 2024-10-15 13:58:12Z MARYBETH LICHTNEGER 221 north sunrise service road manorville NY 11949 405002 false X N/A X 1981 NY REAL ESTATE HOLDING COMPANY THAT OWNS REAL ESTATE PROPERTIES FOR THE BENEFIT OF ITS PARENT ORGANZIATION AND ITS RELATED NON-PROFIT ORGANIZATIONS. 3 0 0 4 0 0 0 0 34290 80962 0 0 11295 11389 45585 92351 0 0 0 0 0 0 0 0 0 101965 116488 101965 116488 -56380 -24137 2787484 2967864 2155532 2360049 631952 607815 KJR HOLDING, INC. IS A REAL ESTATE HOLDING COMPANY THAT OWNS REAL ESTATE PROPERTIES FOR THE BENEFIT OF ITS PARENT ORGANIZATION, INDEPENDENT GROUP HOME LIVING PROGRAM, INC., AND ITS RELATED NON-PROFIT ORGANIZATIONS. false false 106742 0 80962 SELF DIRECTION IS THE PRACTICE OF EMPOWERING PEOPLE WITH DEVELOPMENTAL DISABILITIES TO MANAGE THE SUPPORTS AND SERVCES THEY RECEIVE, DETERMINE WHO PROVIDES THE SUPPORTS, AND HOW AND WHERE THEY ARE PROVIDED. IN SELF-DIRECTION THE Person WITH DEVELOPMENTAL DISABILITIES CHOOSES THE MIX OF SUPPORTS AND SERVICES THAT WORKS BEST FOR THEM, HOW AND WHEN THEY ARE PROVIDED, AND THE STAFF AND/OR ORGANIZATIONS THAT PROVIDE THEM. 2674 0 11389 KJR IS A HOLDING COMPANY THAT OWNS REAL ESTATE PROPERTIES FOR THE BENEFIT OF ITS PARENT ORGANIZATION, INDEPENDENT GROUP HOME LIVING PROGRAM, INC., AND ITS RELATED NON-PROFIT ORGANIZATIONS. 109416 true false 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 false true false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false false false false false false X 3 0 false false false false false false false true true false false true true true true true true false false false NY X MARYBETH LICHTNEGER 6318788900 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 WALTER STOCKTON SECRETARY & CEO 0.04 39.96 X X 0 704027 76137 MARYBETH LICHTNEGER CFO/COO 0.04 39.96 X 0 466531 61057 Frank Lombardi FORMER COO 0.0 40.0 X 0 362955 44506 DR JOSEPH MORRIS VICE PRESIDENT 0.25 3.75 X X 0 0 0 HONORABLE PAUL PONTIERI TREASURER 0.25 3.75 X X 0 0 0 0 1533513 181700 0 true true false 0 0 SELF DIRECTION 624100 80962 80962 80962 0 0 0 324040 312651 11389 0 11389 11389 0 0 0 0 0 0 0 0 0 0 0 92351 92351 0 0 0 0 0 0 0 0 0 0 0 0 6685 6685 0 0 0 176 176 0 622 359 263 0 0 16112 16076 36 313 313 0 0 0 0 39501 39501 5416 5416 ALLOCATED SALARY AND BENEFIT 19092 19092 REPAIRS AND MAINTENANCE 15246 15246 FOOD HOUSEHOLD AND LAUNDRY 13237 13237 MISCELLANEOUS EXPENSE 88 88 116488 109416 7072 0 115693 109771 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20007 25208 1403336 281057 655445 1122279 0 0 0 0 0 0 0 0 1996339 1710606 2787484 2967864 5400 9065 0 0 24474 26144 0 0 0 0 0 0 0 0 0 0 2125658 2324840 2155532 2360049 X 631952 607815 0 0 631952 607815 2787484 2967864 -24137 X false true X true false X X 1 INDEPENDENT GROUP HOME LIVING PROGRAM INC 112458584 10 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false FORM 990, SCHEDULE A, LINE 12: KJR HOLDING, INC.'S PRIMARY EXEMPT MISSION IS TO HOLD REAL ESTATE PROPERTIES FOR THE BENEFIT OF INDEPENDENT GROUP HOME LIVING PROGRAM, INC. (IGHL). IN 2023, KJR HOLDING, INC. PROVIDED NO FINANCIAL SUPPORT BACK TO IGHL; HOWEVER, ALL RENTAL INCOME RECEIVED BY KJR HOLDING IS AVAILABLE FOR USE BY IGHL, WHEN REQUIRED. 145961 145961 479206 211994 267212 200562 33427 167135 577607 35636 541971 1122279 RIGHT OF USE ASSET 1710606 1710606 0 OPERATING LEASE LIABILITY 1758803 DUE TO AFFILIATES 566037 2324840 X SCHEDULE D, PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (THE CODE) SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. 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 INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHEN IT IS REQUIRED. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023. false false false false false false false false false WALTER STOCKTON SECRETARY & CEO 0 613450 0 20996 0 69581 0 30827 0 45310 0 780164 0 0 MARYBETH LICHTNEGER CFO/COO 0 400096 0 15596 0 50839 0 31070 0 29987 0 527588 0 0 Frank Lombardi FORMER COO 0 282981 0 12804 0 67170 0 29900 0 14606 0 407461 0 SCHEDULE J, PART I, LINE 3: KJR HOLDING, INC. DOES NOT COMPENSATE THE ORGANIZATION'S CEO, WALTER STOCKTON. Kinexion, AN AFFILIATE OF THE REPORTING ORGANIZATION, PAID COMPENSATION TO THE CEO. Kinexion HAS ESTABLISHED HIS COMPENSATION USING: INDEPENDENT COMPENSATION CONSULTANT, FORM 990 TAX RETURNS OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS OR STUDY, AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE. Kinexion HAS WRITTEN EMPLOYMENT AGREEMENTS IN PLACE FOR HIM, WHICH OUTLINES COMPENSATION INCLUDING ALL FORMS OF WAGES AND FRINGE BENEFITS. Kinexion 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 ANALYSIS INCLUDES 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 ANALYSIS ARE PRESENTED TO THE BOARD OF DIRECTORS, WHO REVIEW THE ANALYSIS 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. THE ORGANIZATION REGULARLY COMMISSIONS AN INDEPENDENT COMPENSATION STUDY; THE LAST SURVEY WAS COMPLETED IN 2023. 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: KJR HOLDING, INC. OPERATES UNDER THE CONFLICT OF INTEREST POLICY OF ITS PARENT ORGANIZATION, INDEPENDENT GROUP HOME LIVING PROGRAM, INC ("IGHL"). 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 COMPLIANCE OFFICER 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, LINES 13 & 14: KJR HOLDING, INC. OPERATES UNDER THE WHISTLEBLOWER AND DOCUMENT RETENTION POLICY OF ITS PARENT ORGANIZATION, INDEPENDENT GROUP HOME LIVING PROGRAM, INC ("IGHL"). FORM 990, PART VI, LINEs 15a & 15b: KJR HOLDING, INC. DOES NOT COMPENSATE THE ORGANIZATION'S CEO OR OTHER OFFICER. Kinexion, AN AFFILIATE OF THE REPORTING ORGANIZATION, PAID COMPENSATION TO THE CEO and CFO/COO OF THE REPORTING ORGANIZATION - WALTER STOCKTON and MARY BETH LICHTNEGER. Kinexion HAS ESTABLISHED THE COMPENSATION OF THESE OFFICERS USING: INDEPENDENT COMPENSATION CONSULTANT, FORM 990 TAX RETURNS OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS OR STUDY, AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE. Kinexion HAS WRITTEN EMPLOYMENT AGREEMENTS IN PLACE FOR THESE INDIVIDUALS, WHICH OUTLINE COMPENSATION INCLUDING ALL FORMS OF WAGES AND FRINGE BENEFITS. Kinexion 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 SEC 4958. THE BASIS FOR ITS DETERMINATION AND ALL DECISIONS MADE ARE CONTEMPORANEOUSLY DOCUMENTED IN MEETING MINUTES. THE ORGANIZATION REGULARLY COMMISSIONS AN INDEPENDENT COMPENSATION STUDY; THE LAST SURVEY WAS COMPLETED IN 2023. FORM 990, PART VI, LINE 19: UPON REQUEST, THE ORGANIZATION WILL MAKE AVAILABLE ONLY THOSE DOCUMENTS REQUIRED TO BE DISCLOSED UNDER THE PUBLIC INSPECTION LAWS. INDEPENDENT GROUP HOME LIVING PROGAMINC 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 112458584 HEALTH CARE NY 501(c)(3) 10 KINEXION IN false INDEPENDENT GROUP HOME LIVING FOUNDATION 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 113348359 FUNDRAISING NY 501(c)(3) 7 IGHL false ANGELA'S HOUSE 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 113186856 FAMILY SVCS NY 501(c)(3) 7 KINEXION IN false ANGELA'S HOUSE FOUNDATION 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 273470531 FUNDRAISING NY 501(c)(3) 7 ANGELASHOUSE false THE NEW INTERDISCIPLINARY SCHOOL 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 112428403 EDUCATION NY 501(c)(3) 2 KINEXION IN false FRIENDS OF NIS INC 430 SILLS ROAD YAPHANK NY 11980 112988931 FUNDRAISING NY 501(c)(3) 12A NIS false IGHL CARES INC 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 113222406 EMPL. ASSTC. NY 501(c)(3) 7 IGHL false CENTER FOR DEVELOPMENTAL DISABILITIES 72 SOUTH WOODS ROAD WOODBURY NY 11797 111874383 HEALTH CARE NY 501(c)(3) 2 KINEXION IN false FAMILIES OF TWA FLIGHT 800 ASSOCIATION 30 PAR DEL RIO CLIFTON PARK NY 12065 141797923 FUNDRAISING NY 501(c)(3) 7 IGHL false NASSAU CENTER RESIDENTIAL DEV CORP 72 SOUTH WOODS ROAD WOODBURY NY 11797 112524108 RESIDENT SVCS NY 501(c)(3) 7 CDD false CENTER FOUNDATION 72 SOUTH WOODS ROAD WOODBURY NY 11797 842136656 FUNDRAISING NY 501(c)(3) 12A CDD false HEAD INJURY ASSOCIATION INC 300 KENNEDY DRIVE HAUPPAUGE NY 11788 112946185 SRVC PROVIDER NY 501(c)(3) 7 KINEXION IN false EAST END DISABILITY ASSOCIATES INC 107 ROANOKE AVENUE RIVERHEAD NY 11901 113318718 HEALTH CARE NY 501(c)(3) 7 KINEXION IN false MARYHAVEN CENTER OF HOPE 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 112861698 PRGM-DISABLED NY 501(c)(3) 10 KINEXION IN false RIVERHEAD HOSTEL HOLDING CORP 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 112499790 RENTING NY 501(c)(2) N/A MARYHAVENCTR false MARYHAVEN TRANSPORTATION SERVICES INC 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 113434776 TRANSPORTATIO NY 501(c)(3) 12A MARYHAVENCTR false CENTER OF HOPE FOUNDATION INC 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 113638367 SUPPORT ORG NY 501(c)(3) 12A MARYHAVENCTR false KINEXION INC 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 882233282 SUPPORT ORG NY 501(c)(3) 12C NA false THE CONTINUING LIFE COMMUNITY 221 NORTH SUNRISE SERVICE ROAD MANORVILLE NY 11949 473467747 FUNDRAISING NY 501(c)(3) 10 IGHL false Kinexion Medical Services PC 221 North Sunrise Service Road Manorville NY 11949 934811727 Medical Services NY Kinexion C corp 0 0 0.00000 false false false false false false false false false true false false false true true true false true