Civic Intelligence

Gardner-Athol Area Mental Health Associa Association Realty Corp

990 • Fiscal year 2015 • EIN 04-2639708

Jul 01, 2014 to Jun 30, 2015 • Filed on May 16, 2016

208 Coleman Street ExtensionGardner, MA 01440

(978) 632-0934

Siviq Scores

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

Liabilities / Assets

71st percentile

0.53x

Higher debt load relative to assets than 71% of similar nonprofits.

2015 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

1.86x

Higher debt load relative to revenue than 53% of similar nonprofits.

2015 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2015

Net Margin

31st percentile

-0.9%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

62nd percentile

$97,843

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 31.3% of source-year revenue.

2015 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2015

Asset Growth

43rd percentile

-1.7%

Faster asset growth than 43% of similar nonprofits.

2015 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2014 to 2015

Assets

Down

$1,103,034

Down $19,361 (-1.7%) from 2014

Net Assets

Down

$522,452

Down $58,631 (-10%) from 2014

Liabilities

Up

$580,582

Up $39,270 (+7.3%) from 2014

Revenue

Up

$312,829

Up $331,100 (+1812%) from 2014

Expenses

Up

$315,532

Up $315,532 from 2014

Net Income

Up

-$2,703

Up $15,568 (+85%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $963,345Liabilities 2010: $418,868Net Assets 2010: $544,4772010Assets 2011: $930,525Liabilities 2011: $390,659Net Assets 2011: $539,8662011Assets 2013: $1,042,489Liabilities 2013: $443,135Net Assets 2013: $599,3542013Assets 2014: $1,122,395Liabilities 2014: $541,312Net Assets 2014: $581,0832014Assets 2015: $1,103,034Liabilities 2015: $580,582Net Assets 2015: $522,4522015Assets 2016: $1,253,391Liabilities 2016: $727,040Net Assets 2016: $526,3512016Assets 2017: $1,233,809Liabilities 2017: $716,873Net Assets 2017: $516,9362017Assets 2018: $1,209,551Liabilities 2018: $827,219Net Assets 2018: $382,3322018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2015

Assets$1,103,034
Liabilities$580,582
Net Assets$522,452

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $209,331Expenses 2010: $195,210Net Income 2010: $14,1212010Expenses 2011: $02011Revenue 2013: $22,841Expenses 2013: $0Net Income 2013: $22,8412013Revenue 2014: -$18,271Expenses 2014: $0Net Income 2014: -$18,2712014Revenue 2015: $312,829Expenses 2015: $315,532Net Income 2015: -$2,7032015Revenue 2016: $310,946Expenses 2016: $307,047Net Income 2016: $3,8992016Revenue 2017: $323,200Expenses 2017: $332,615Net Income 2017: -$9,4152017Revenue 2018: $318,280Expenses 2018: $452,884Net Income 2018: -$134,6042018Revenue 2019: $315,720Expenses 2019: $433,490Net Income 2019: -$117,7702019

Highlighted filing

2015

Revenue$312,829
Expenses$315,532
Net Income-$2,703
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 16, 2016
Return Version
2014v6.0
Gross Receipts
$339,651
Mission and Program Overview

Mission

Lease of facilities to a related health and human service provider, a day care and a for-profit social enterprise. The health and human service provider, provides day services to individuals with intellectual/developmental disabilities, residential substance abuse treatment and transportation services.

Lease of facilities to a related health and human service provider, a day care and a for-profit social enterprise. The health and human service provider provides day services to individuals with intellectual/developmental disabilities, residential substance abuse treatment, and transportation services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$998,594$945,340▼ $53,254
Accounts Receivable$121,191$0▼ $121,191
Cash and Non-Interest-Bearing Accounts$397$3,934▲ $3,537
Prepaid Expenses and Deferred Charges$2,213$2,213→ $0
Total Assets$1,122,395$1,103,034▼ $19,361
Other Assets Total$0$151,547▲ $151,547
Liabilities
Other Liabilities$0$577,645▲ $577,645
Accounts Payable and Accrued Expenses$367,437$0▼ $367,437
Mortgage Notes Payable Secured by Investment Property$171,873$0▼ $171,873
Deferred Revenue$2,000$2,937▲ $937
Total Liabilities$541,310$580,582▲ $39,272
Net Assets / Fund Balance
Unrestricted Net Assets$581,085$522,452▼ $58,633
Total Net Assets Fund Balance$581,085$522,452▼ $58,633
Total Liabilities and Net Assets / Fund Balance$1,122,395$1,103,034▼ $19,361

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$735,318$1,286,710$2,022,028
Land$210,022-$210,022
Other Land Buildings$0$33,372$33,372
Other Assets Org$151,547--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Tracy HutchinsonChief Executive OfficerPT$97,843$97,843
Shawn HaydenChief Operating OfficerPT$56,250$56,250

Board Members and Trustees

NameTitle
Ellen SelinChairman
Carol-ann DalyVice-president
James HinesDirector
James TrudeauDirector
Jenna HironsDirector
Laurie WiitaSecretary
Sue DeaconTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$304,662
Investment Income
$0
Other Revenue
$8,167
Change in Net Assets
$-2,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,673
Salaries, Compensation, and Employee Benefits$93,859
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$105,440--$105,440
Other Salaries and Wages$77,188--$77,188
Depreciation Depletion$68,678--$68,678
Other Expenses$13,595$12,000-$12,000
Other Employee Benefits$9,700--$9,700
Payroll Taxes$6,971--$6,971
Fees for Services Accounting-$3,500-$3,500
Insurance$2,807--$2,807
Office Expenses$1,143--$1,143
Fees for Services Other$346--$346
Total Functional Expenses$300,032$15,500$0$315,532
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Gaamha, Inc.$577,645
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

No review was or will be conducted.

Form 990, Part VI, Section B, Line 12C

The conflict of interest form is signed by the board once. The employee handbook has a conflict of interest policy where officers and employees must sign when they begin their employment with gaamha.

Form 990, Part VI, Section B, Line 15

Gaamha, inc.'s board of directors reviews the ceo's performance and determines compensation levels based on other local tax-exempt entities.

Form 990, Part VI, Section C, Line 19

Tax returns are available on third-party websites. All governing documents, as well as the tax return and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Gardner-athol Area Mental Health
EIN
04-2639708
Phone
9786320934
Address
208 COLEMAN STREET EXTENSION, GARDNER, MA 01440

Signing Officer

Name
Tracy Hutchinson
Title
Chief Executive Officer
Phone
9786320934
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Hutchinson
Formed
1977
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Alexander Aronson Finning & Co Pc
Address
21 EAST MAIN STREET, WESTBORO, MA 01581
Preparer
David Kelleher CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There were no changes in the audit oversight process during the fiscal year.

Financial Statement Notes

PART X, LINE 2:

The organization accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the combining financial statements regarding a tax position taken or expected to be taken in a tax return. The organization has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the combining financial statements at june 30, 2015. The organization's information and tax returns are subject to examination by the federal and state jurisdictions and generally remain open for the most recent three years.

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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0151547
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM COLEMAN ASSEMBLY & PACKAGING, INC.
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033372
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033372
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0577645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO GAAMHA, INC.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINING FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINING FINANCIAL STATEMENTS AT JUNE 30, 2015. THE ORGANIZATION'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0945340
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0151547
IRS990ScheduleD/TotalLiabilityAmt0577645
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST FORM IS SIGNED BY THE BOARD ONCE. THE EMPLOYEE HANDBOOK HAS A CONFLICT OF INTEREST POLICY WHERE OFFICERS AND EMPLOYEES MUST SIGN WHEN THEY BEGIN THEIR EMPLOYMENT WITH GAAMHA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GAAMHA, INC.'S BOARD OF DIRECTORS REVIEWS THE CEO'S PERFORMANCE AND DETERMINES COMPENSATION LEVELS BASED ON OTHER LOCAL TAX-EXEMPT ENTITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX RETURNS ARE AVAILABLE ON THIRD-PARTY WEBSITES. ALL GOVERNING DOCUMENTS, AS WELL AS THE TAX RETURN AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE WERE NO CHANGES IN THE AUDIT OVERSIGHT PROCESS DURING THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0043519171
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0ASSEMBLY & PACKAGING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0COLEMAN ASSEMBLY & PACKAGING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0208 COLEMAN STREET EXTENSION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0GARDNER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd001440
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GAAMHA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042437107
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MENTAL HEALTH REHABILITATION AND TRANSIT SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0208 COLEMAN STREET EXTENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GARDNER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001440
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0577645
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1252480
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2151547
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LEASE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0GAAMHA INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1GAAMHA INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2COLEMAN ASSEMBLY & PACKAGING INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01122395
IRS990/TotalAssetsEOYAmt01103034
IRS990/TotalAssetsGrp/BOYAmt01122395
IRS990/TotalAssetsGrp/EOYAmt01103034
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015500
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300032
IRS990/TotalFunctionalExpensesGrp/TotalAmt0315532
IRS990/TotalGrossUBIAmt0722
IRS990/TotalLiabilitiesBOYAmt0541310
IRS990/TotalLiabilitiesEOYAmt0580582
IRS990/TotalLiabilitiesGrp/BOYAmt0541310
IRS990/TotalLiabilitiesGrp/EOYAmt0580582
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0581085
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0522452
IRS990/TotalOtherCompensationAmt027273
IRS990/TotalProgramServiceExpensesAmt0300032
IRS990/TotalProgramServiceRevenueAmt0304662
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0312107
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312829
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0722
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01122395
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01103034
IRS990/TotReportableCompRltdOrgAmt0126820
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0581085
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0522452
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0208 COLEMAN STREET EXTENSION
IRS990/USAddress/CityNm0GARDNER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001440
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY HUTCHINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09786320934

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