LIFELINE CENTER FOR CHILD DEVELOPMENT (THE CENTER) IS A NON-PROFIT ORGANIZATION, WHICH MANAGES A PSYCHIATRIC DAY TREATMENT CENTER LICENSED BY THE NEW YORK STATE (NYS) OFFICE OF MENTAL HEALTH (OMH), TREATING CHILDREN FROM AGE 5 TO 19, WITH DIAGNOSES OF SERIOUS MENTAL ILLNESS, AND EDUCATIONAL CLASSIFICATION OF EMOTIONAL DISTURBANCE. ALL THE ENROLLED CHILDREN ARE STUDENTS IN THE NEW YORK CITY (NYC) PUBLIC SCHOOL SYSTEM, AND RECIPIENTS OF NYS MEDICAID INSURANCE. THE PSYCHIATRIC DAY TREATMENT PROGRAM INCLUDES PSYCHIATRIC ASSESSMENT AND SERVICES, COGNITIVE BEHAVIORAL THERAPY, MEDICATION MANAGEMENT, CRISIS INTERVENTION SERVICES, FAMILY SUPPORT SERVICES, YOGA & MINDFULNESS. THE PROGRAM IS PROVIDED IN AN INTEGRATED DELIVERY WITH EACH CHILD'S EDUCATION. THE CENTER ADDED A NEW HEALTH HOMES SERVING CHILDREN CARE MANAGEMENT PROGRAM, OFFERING COMMUNITY BASED MEDICAL AND MENTAL HEALTH CASE MANAGEMENT SERVICES, WHICH IS GROUPED AND REPORTED WITHIN THE THERAPEUTIC COLUMN ON THE STATEMENT OF FUNCTIONAL