Civic Intelligence

Samaritan Behavioral Health Inc.

990 • Fiscal year 2017 • EIN 02-0633634

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

110 N Main St 500Dayton, OH 45402

(937) 276-8333

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.22x

Higher debt load relative to assets than 50% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

21st percentile

0.07x

Higher debt load relative to revenue than 21% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

51st percentile

3.2%

Higher net margin than 51% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$860,511

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

62nd percentile

8.1%

Faster asset growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

8.6%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,736,761

Up $353,301 (+8.1%) from 2016

Net Assets

Up

$3,715,405

Up $376,975 (+11%) from 2016

Liabilities

Down

$1,021,356

Down $23,674 (-2.3%) from 2016

Revenue

Up

$14,886,325

Up $1,176,779 (+8.6%) from 2016

Expenses

Up

$14,412,224

Up $1,155,812 (+8.7%) from 2016

Net Income

Up

$474,101

Up $20,967 (+4.6%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0MAssets 2011: $3,532,735Liabilities 2011: $1,712,228Net Assets 2011: $1,820,5072011Assets 2012: $4,144,351Liabilities 2012: $2,018,527Net Assets 2012: $2,125,8242012Assets 2013: $3,964,979Liabilities 2013: $1,792,168Net Assets 2013: $2,172,8112013Assets 2014: $4,415,646Liabilities 2014: $1,565,052Net Assets 2014: $2,850,5942014Assets 2015: $3,720,430Liabilities 2015: $835,134Net Assets 2015: $2,885,2962015Assets 2016: $4,383,460Liabilities 2016: $1,045,030Net Assets 2016: $3,338,4302016Assets 2017: $4,736,761Liabilities 2017: $1,021,356Net Assets 2017: $3,715,4052017Assets 2018: $6,238,560Liabilities 2018: $2,976,699Net Assets 2018: $3,261,8612018Assets 2019: $5,089,710Liabilities 2019: $2,751,700Net Assets 2019: $2,338,0102019Assets 2020: $6,812,261Liabilities 2020: $4,302,792Net Assets 2020: $2,509,4692020Assets 2021: $9,197,438Liabilities 2021: $5,376,104Net Assets 2021: $3,821,3342021Assets 2022: $8,707,596Liabilities 2022: $6,105,581Net Assets 2022: $2,602,0152022Assets 2023: $5,177,883Liabilities 2023: $5,063,043Net Assets 2023: $114,8402023Assets 2024: $3,335,615Liabilities 2024: $6,959,823Net Assets 2024: -$3,624,2082024

Highlighted filing

2017

Assets$4,736,761
Liabilities$1,021,356
Net Assets$3,715,405

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2011: $11,482,1952011Expenses 2012: $11,797,7762012Revenue 2013: $11,819,767Expenses 2013: $11,772,780Net Income 2013: $46,9872013Revenue 2014: $12,539,816Expenses 2014: $11,862,033Net Income 2014: $677,7832014Revenue 2015: $12,489,091Expenses 2015: $12,454,389Net Income 2015: $34,7022015Revenue 2016: $13,709,546Expenses 2016: $13,256,412Net Income 2016: $453,1342016Revenue 2017: $14,886,325Expenses 2017: $14,412,224Net Income 2017: $474,1012017Revenue 2018: $15,032,761Expenses 2018: $15,337,540Net Income 2018: -$304,7792018Revenue 2019: $14,256,102Expenses 2019: $15,189,228Net Income 2019: -$933,1262019Revenue 2020: $17,692,811Expenses 2020: $17,552,633Net Income 2020: $140,1782020Revenue 2021: $22,233,357Expenses 2021: $20,934,155Net Income 2021: $1,299,2022021Revenue 2022: $21,189,062Expenses 2022: $22,287,737Net Income 2022: -$1,098,6752022Revenue 2023: $20,905,232Expenses 2023: $23,425,194Net Income 2023: -$2,519,9622023Revenue 2024: $12,788,065Expenses 2024: $16,549,297Net Income 2024: -$3,761,2322024

Highlighted filing

2017

Revenue$14,886,325
Expenses$14,412,224
Net Income$474,101
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$14,886,325
Mission and Program Overview

Mission

To provide mental health and abuse services that touch, teach and heal.

Mission: To Provide Mental Health and addiction services that touch, teach, and heal. Vision: Where help for life's challenges is openly sought and compassionately given.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$836,179$1,924,154▲ $1,087,975
Accounts Receivable$2,584,899$1,698,262▼ $886,637
Land, Buildings, and Equipment, Net$189,750$259,018▲ $69,268
Prepaid Expenses and Deferred Charges$117,147$115,736▼ $1,411
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$4,383,460$4,736,761▲ $353,301
Other Assets Total$655,485$739,591▲ $84,106
Liabilities
Accounts Payable and Accrued Expenses$877,056$828,519▼ $48,537
Deferred Revenue$167,974$192,837▲ $24,863
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,045,030$1,021,356▼ $23,674
Net Assets / Fund Balance
Unrestricted Net Assets$2,682,945$2,975,814▲ $292,869
Permanently Rstr Net Assets$398,441$407,278▲ $8,837
Temporarily Rstr Net Assets$257,044$332,313▲ $75,269
Total Net Assets Fund Balance$3,338,430$3,715,405▲ $376,975
Total Liabilities and Net Assets / Fund Balance$4,383,460$4,736,761▲ $353,301

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$141,315$284,297$425,612
Leasehold Improvements$117,703$185,587$303,290
Other Assets Org$739,591--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$655,485$140,048▲ $41,184$97,126$739,591
2016$560,623$121,814▼ $8,031$18,921$655,485
2015$556,820$5,845▼ $603$1,439$560,623
2014$543,318$4,141▲ $15,718$6,357$556,820
2013$536,233$4,728▲ $37,682$35,326$543,317
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue V McGathaBoard Vice Chair /Pres & CEOFT$215,686$72,435$288,121
Ellen W Ballerene MdPsychiatristFT$178,717$28,990$207,707
Luis Tellez MdPhysicianFT$180,891$23,074$203,965
Shirley BuddingNurse PractionerFT$115,960$12,034$127,994
Jill R LykinsFamily Nurse PractionerFT$104,267$662$104,929
Teresa Zryd MdTrustee--$4,160$4,160

Board Members and Trustees

NameTitle
Eloise P BronerBoard Chair
Jenna M Downey EsqBoard Secretary
Timothy D SniderBoard Treasurer
Carol Bauer SCTrustee
Evanthia SteffensTrustee
Thomas R ParkerTrustee
Gina Mcfarlane-elTrustee (from Feb)

Highest Paid Contractors

ContractorServicesLocationCompensation
Qualifacts Systems IncMedical Software315 DEADERICK STREET, Nashville, TN 37238$215,902
Revenue and Support

Revenue Composition

Contributions and Grants
$3,740,967
Program Service Revenue
$10,895,716
Investment Income
$41,184
Other Revenue
$208,458
All Other Contributions
$392,977
Change in Net Assets
$474,101

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,886,325
Revenue Not Reported on Form 990
$-97,126
Total Revenue per Audited Statements
$14,789,199
Total Revenue per Form 990
$14,886,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,051,636
Other Expenses$2,360,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,585,915$1,010,404-$9,596,319
Other Employee Benefits$993,967$143,885-$1,137,852
Payroll Taxes$653,387$107,093-$760,480
Occupancy$645,565$72,840-$718,405
Fees for Services Other$350,477$150,364-$500,841
Current Officers, Directors, Trustees, and Key Employees$258,156$29,965$0$288,121
Pension Plan Contributions$250,603$18,261-$268,864
Office Expenses$160,947$73,314-$234,261
Information Technology$3,000$221,872-$224,872
Insurance-$129,242-$129,242
Depreciation Depletion$68,478$15,457-$83,935
Travel$67,249$15,724-$82,973
Other Expenses$4,875$49,258-$54,133
Fees for Services Management$10,590$34,218-$44,808
Conferences and Meetings$13,805$8,120-$21,925
Fees for Services Accounting-$7,911-$7,911
Advertising$1,201$2,850-$4,051
Fees for Services Legal-$1,497-$1,497
Total Functional Expenses$12,297,695$2,114,529$0$14,412,224

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,412,224
Total Expenses per Audited Statements$14,412,224
Total Expenses per Form 990$14,412,224
International Activity

International Summary

Spending
$177,000

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)Investments---$97,000
East Asia and the PacificInvestments---$41,000
Central America and the CaribbeanInvestments---$13,000
North AmericaInvestments---$10,000
South AmericaInvestments---$7,000
Russia and the Newly Independent StatesInvestments---$3,000
South AsiaInvestments---$3,000
Middle East and North AfricaInvestments---$2,000
Sub-Saharan AfricaInvestments---$1,000
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
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
Samaritan Behavioral Health Inc
EIN
02-0633634
In Care Of
% J MICHAEL SIMS
Phone
9372768333
Address
110 N Main St 500, Dayton, OH 45402

Signing Officer

Name
Timothy D Snider
Title
Treasurer
Phone
9374999942
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Esposito
Formed
2002
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
5
Employees
295
Volunteers
6

Preparer

Firm
Ernst & Young US Llp
Address
1900 SCRIPPS CENTER 312 WALNUT ST, CINCINNATI, OH 45202
Preparer
Julie L Sparks
Phone
5136121400
Supplemental Narrative

Additional Explanations

Form 990 - Part III, Question 4A (CONTINUED):

(Community Psychiatric Supportive Treatment) services to further support therapeutic interventions and link patient/family to community resources. During 2017, 3,322 patients were served. Form 990 - Part III, Question 4b (CONTINUED): services provided at residences and/or in the community for those who are at risk of harm to themselves or others, 7) Crisis Counseling - Provides counseling up to 4 sessions for acute stabilization and on-going support, 8) Crisis Debriefing - Services are available for individuals or groups involved in traumatic events. CrisisCare served 1,671 patients and provided 6,052 units of services for 2017. Form 990, Part III, Question 4d: This number represents the balance of total expenditures of temporarily restricted funds for Samaritan Behavorial Health net of programs described in service accomplishments. Form 990 - Part VI, Section A, Question 3: Premier Health (Premier), as the operator of Samaritan Bevavioral Health, Inc.(SBHI), develops and oversees the implementation of the strategic plan for SBHI, which includes (but is not limited to) such matters as location of clinical and administrative expenses and the consolidation of such services. SBHI shall comply with and implement this plan and shall not take any action that materially departs from this plan without Premier's approval. SBHI shall implement any capital and operating budget so approved and/or revised for it by Premier. SBHI shall implement the business plan approved by Premier. Premier is the sole agent to negotiate all relationships with payors on behalf of SBHI with all third party payors and alternative delivery systems including, but not limited to insurers. SBHI must have approval from Premier to borrow in any fiscal year, guarantee in any year, or incur any lien or other encumbrance on any property in an amount equal to or greater than $1,000,000. SBHI must seek Premier's approval for any acquisitions, sale or transfer of any material asset used in Premier's activities. Form 990 - Part VI, Question 6: Samaritan Behavioral Health Inc. (SBHI) has one corporate member. This member is Samaritan Health Partners. Form 990 - Part VI, Section A, Question 7a: Samaritan Health Partners (SHP) has the sole authority to elect the Board of Trustees for Samaritan Behavioral Health, Inc. Form 990 - Part VI, Section A, Question 7b: See the response above for Form 990, Part VI, Section A, Line 3. Form 990 - Part VI, Section B, Question 11B: This 990 tax return and attached schedules (the return) are prepared by a staff member in the Tax Department of Premier Health (Premier), with which Samaritan Behavorial health, Inc. is an affiliate. The return is reviewed by the Tax Manager and the Director of Tax Compliance of Premier. The return is concurrently sent to Ernst & Young U.S. LLP for their review. After all changes from the above groups are made, the return is reviewed by the Vice President/Controller of Premier and the Chief Financial Officer of this entity. A final version of the return is sent to Ernst & Young U.S. LLP for a final review and then provided to the Board of Trustees for review. At the Board of Trustees meeting, the Vice President/Controller of Premier (or designee) shares detailed information on compensation and other key areas, as well as addresses any other questions from the Board of Trustees, pending their review. The 990 tax return is also shared with the Audit Committee of Premier. Form 990 - Part VI, Section B, Question 12c: PREMIER HEALTH (PREMIER), WITH WHICH Samaritan Behavioral Health, Inc. IS AN AFFILIATE, REQUIRES ALL Board Members, Board Committee Members, Medical Directors, Supply Chain Division Members, Authorized Signers, Directors, Executives, Medical Executive Committee Members, Medical Department and Section Chairs, Physician Partnership Committee Members, Physician Guidance Group Members, and all Employed Physicians TO ANNUALLY REVIEW THE PREMIER COMPREHENSIVE CONFLICT OF INTEREST STATEMENT, AN EXPLANATORY M

Financial Statement Notes

Schedule D, Part V, Line 4:

SAMARITAN BEHAVIORAL HEALTH, INC. (SBHI) MAKES EVERY EFFORT TO FOLLOW THE INTENT AND WISHES OF ALL ITS DONORS. THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS AND/OR EARNINGS FROM ENDOWMENT FUNDS ARE DRIVEN BY THE WISHES/RESTRICTIONS PLACED ON THE FUNDS BY THE DONOR. PERMANENT ENDOWMENTS RESULT WHEN A DONATION IS RECEIVED WITH A RESTRICTION THAT THE PRINCIPAL OR GIFT AMOUNT IS TO BE RETAINED IN PERPETUITY AND CANNOT BE SPENT. THE EARNINGS FROM THE PERMANENT ENDOWMENTS ARE THEN USED FOR THE PURPOSE SPECIFIED BY THE DONOR. TEMPORARY ENDOWMENTS ARE FUNDS IN WHICH ALL OR PART OF THE PRINCIPAL MAY BE EXPENDED ONLY AFTER THE EXPIRATION OF A STATED PERIOD OF TIME OR OCCURRENCE OF A SPECIFIED EVENT, DEPENDING ON THE DONOR'S WISHES. EARNINGS FROM TEMPORARILY RESTRICTED ENDOWMENTS CAN BE EITHER UNRESTRICTED OR RESTRICTED. SBHI USES THE TEMPORARILY RESTRICTED ENDOWMENTS FOR THE INTENDED PURPOSE SET UP BY THE DONOR, ONLY AFTER THE PERIOD OF TIME OR SPECIFIED EVENT SET BY THE DONOR HAS BEEN MET. THE "CATEGORIES" OF RESTRICTED ENDOWMENTS ARE AS FOLLOWS: SBHI Program Consortium (51%); program OPERATING EXPENSES (20%); MOBILE CRISIS INTERVENTION (13%); MENTAL HEALTH (11%); AND MISCELLANEOUS (5%). Schedule D, Part X, Line 2: THE FOLLOWING FOOTNOTE IS FROM THE AUDITED COMBINED FINANCIAL STATEMENTS FOR PREMIER HEALTH AND AFFILIATES. SAMARITAN HEALTH PARTNERS IS THE PARENT ORGANIZATION OF SAMARITAN BEHAVIORAL HEALTH, INC. PREMIER HEALTH (PREMIER), MEDAMERICA HEALTH SYSTEMS (MAHS), SAMARITAN HEALTH PARTNERS (SHP), ATRIUM HEALTH SYSTEM (AHS), AND UVMC have been determined by the Internal Revenue Service to be tax-exempt nonprofit corporations and public charities under Sections 501(c)(3) and 509(a), respectively, of the Internal Revenue Code. As tax-exempt organizations, their income is exempt from federal income tax except to the extent of any unrelated business activities. PREMIER, SHP AND UVMC ALSO OWN OR CONTROL CERTAIN SUBSIDIARIES, WHICH ARE FOR PROFIT CORPORATIONS SUBJECT TO FEDERAL INCOME TAXES. Taxes payable at December 31, 2017 and 2016, for such unrelated business activities are not significant. Management annually reviews the tax positions and has determined that there are no material uncertain tax positions. Schedule D, Part XI, Line 2d: Distributions - temporarily restricted ($97,126)

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IRS990/ProgSrvcAccomActy2Grp/Desc0CrisisCare: Samaritan Behavioral Healths CrisisCare Program offers the following services to any adult, adolescent or child regardless of their ability to pay: 1) Hotline 24-hour suicide prevention and crisis counseling telephone line, 2) Warmline 24-hour supportive telephone counseling service, 3) Screening & Triage Evaluation of crisis needs with follow-up recommendations for service, 4) Emergency Walk-Ins Face-to-face crisis intervention, 5) Pre-Hospital Screening Health Officers evaluate whether a person needs to be hospitalized due to life threatening circumstances, 6) mobile crisis services - crisis intervention(CONTINUED IN SCHEDULE O)
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IRS990/ProgSrvcAccomActy3Grp/Desc0Substance Abuse: Samaritan Behavioral Health's Substance Abuse Services offer the following to any adult living in Montgomery County: Medication Assisted Treatment (MAT) for Opioid addiction using buprenorphine/naloxone (Suboxone) neltrexone (Vivitrol); All MAT services require participation in group and individual counseling; Individual, Group, and Family Counseling, and Case Management; Services to treat abuse and addiction to alcohol, cocaine, barbiturates, marijuana, heroin, and other addictive substances; Project Dawn - Training in the use and distribution of Naloxone (Narcan) Kits, Combined Substance Abuse and Mental Health Counseling. During 2017, 2,067 patients were served.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.34$6.96$3.62$12.8$16.5$3.76
2023Detailed filing. Detailed filing data is available for this year.$5.18$5.06$0.11$20.9$23.4$2.52
2022Detailed filing. Detailed filing data is available for this year.$8.71$6.11$2.60$21.2$22.3$1.10
2021Detailed filing. Detailed filing data is available for this year.$9.20$5.38$3.82$22.2$20.9$1.30
2020Detailed filing. Detailed filing data is available for this year.$6.81$4.30$2.51$17.7$17.6$0.14
2019Detailed filing. Detailed filing data is available for this year.$5.09$2.75$2.34$14.3$15.2$0.93
2018Detailed filing. Detailed filing data is available for this year.$6.24$2.98$3.26$15.0$15.3$0.30
2017Detailed filing. Detailed filing data is available for this year.$4.74$1.02$3.72$14.9$14.4$0.47
2016Detailed filing. Detailed filing data is available for this year.$4.38$1.05$3.34$13.7$13.3$0.45
2015Detailed filing. Detailed filing data is available for this year.$3.72$0.84$2.89$12.5$12.5$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.42$1.57$2.85$12.5$11.9$0.68
2013Detailed filing. Detailed filing data is available for this year.$3.96$1.79$2.17$11.8$11.8$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$2.02$2.13$11.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$1.71$1.82$11.5