Civic Intelligence

Gardner-Athol Area Mental Health Associa Association Realty Corp

990 • Fiscal year 2018 • EIN 04-2639708

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 25, 2019

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

78th percentile

0.68x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

2.60x

Higher debt load relative to revenue than 62% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Net Margin

15th percentile

-42%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

68th percentile

$135,164

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 42.5% of source-year revenue.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Asset Growth

41st percentile

-2.0%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

34th percentile

-1.5%

Faster revenue growth than 34% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,209,551

Down $24,258 (-2.0%) from 2017

Net Assets

Down

$382,332

Down $134,604 (-26%) from 2017

Liabilities

Up

$827,219

Up $110,346 (+15%) from 2017

Revenue

Down

$318,280

Down $4,920 (-1.5%) from 2017

Expenses

Up

$452,884

Up $120,269 (+36%) from 2017

Net Income

Down

-$134,604

Down $125,189 (-1330%) from 2017

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

2018

Assets$1,209,551
Liabilities$827,219
Net Assets$382,332

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

2018

Revenue$318,280
Expenses$452,884
Net Income-$134,604
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 25, 2019
Return Version
2017v2.3
Gross Receipts
$318,280
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 and a for-profit socialenterprise. The health and human service provider. Provides day services to individuals with intellectual/developmental disabilities, residential substance abuse treatment, and transportation services.form 990, part iii, line i, description of organization mission:treatment and transportation services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$986,438$912,177▼ $74,261
Cash and Non-Interest-Bearing Accounts$519$122▼ $397
Total Assets$1,233,809$1,209,551▼ $24,258
Other Assets Total$246,852$297,252▲ $50,400
Liabilities
Other Liabilities$716,873$820,128▲ $103,255
Accounts Payable and Accrued Expenses-$7,091-
Total Liabilities$716,873$827,219▲ $110,346
Net Assets / Fund Balance
Unrestricted Net Assets$516,936$382,332▼ $134,604
Total Net Assets Fund Balance$516,936$382,332▼ $134,604
Total Liabilities and Net Assets / Fund Balance$1,233,809$1,209,551▼ $24,258

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$710,439$1,485,173$2,195,612
Land$201,738-$201,738
Other Land Buildings$0$33,372$33,372
Other Assets Org$297,252--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Tracy HutchinsonChief Executive OfficerPT$135,164$135,164
Shawn HaydenChief Operating OfficerPT$112,021$112,021

Board Members and Trustees

NameTitle
Ellen SelinChairperson
Daniel BudwickVice President
Cary CoteDirector
James HinesDirector
James TrudeauDirector
Joseph PotvinDirector
Laurie WittaDirector
Sue DeaconDirector
Jenna HironsClerk
Carol-ann DalyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$318,280
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-134,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$288,160
Salaries, Compensation, and Employee Benefits$164,724
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$144,250--$144,250
Other Salaries and Wages$136,708--$136,708
Depreciation Depletion$74,261--$74,261
Payroll Taxes$14,839--$14,839
Other Employee Benefits$13,177--$13,177
Insurance$2,630--$2,630
Other Expenses$196$19,200-$196
Total Functional Expenses$433,684$19,200$0$452,884
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.$820,128
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is first reviewed by management and then by the board prior to submission as required.

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

The conflict of interest form is signed by the board annually. 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
2019-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Hutchinson
Formed
1977
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Stowe & Degon LLC
Address
95A TURNPIKE ROAD, WESTBOROUGH, MA 01581
Preparer
Richard Antenucci
Phone
5089836700
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The results of the audit were discussed in detail with the finance committee and the external auditors.

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, 2018.

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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0201738
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0201738
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0297252
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM COLEMAN ASSEMBLY & PACKAGING,INC.
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033372
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033372
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0820128
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, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0912177
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0297252
IRS990ScheduleD/TotalLiabilityAmt0820128
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS FIRST REVIEWED BY MANAGEMENT AND THEN BY THE BOARD PRIOR TO SUBMISSION AS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST FORM IS SIGNED BY THE BOARD ANNUALLY. 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/ExplanationTxt4THE RESULTS OF THE AUDIT WERE DISCUSSED IN DETAIL WITH THE FINANCE COMMITTEE AND THE EXTERNAL AUDITORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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/DirectControllingEntityName/BusinessNameLine1Txt0GAAMHAINC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0043519171
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0ASSEMBLY & PACKAGING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0COLEMAN ASSEMBLY & PACKAGINGINC
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/BusinessNameLine1Txt0GAAMHAINC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042437107
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MENTAL HEALTH REHABILITATION AND TRANSIT SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
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/InvolvedAmt0820128
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1210000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2297252
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt350400
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LEASE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3LEASE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0GAAMHAINC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1GAAMHAINC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2COLEMAN ASSEMBLY & PACKAGINGINC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3COLEMAN ASSEMBLY & PACKAGINGINC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2D
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01233809
IRS990/TotalAssetsEOYAmt01209551
IRS990/TotalAssetsGrp/BOYAmt01233809
IRS990/TotalAssetsGrp/EOYAmt01209551
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019200
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0433684
IRS990/TotalFunctionalExpensesGrp/TotalAmt0452884
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0716873
IRS990/TotalLiabilitiesEOYAmt0827219
IRS990/TotalLiabilitiesGrp/BOYAmt0716873
IRS990/TotalLiabilitiesGrp/EOYAmt0827219
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0516936
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0382332
IRS990/TotalOtherCompensationAmt024185
IRS990/TotalProgramServiceExpensesAmt0433684
IRS990/TotalProgramServiceRevenueAmt0318280
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0318280
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318280
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01233809
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01209551
IRS990/TotReportableCompRltdOrgAmt0223000
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0516936
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0382332
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0208 COLEMAN STREET EXTENSION
IRS990/USAddress/CityNm0GARDNER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001440

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