Civic Intelligence

Acmh Inc.

990 • Fiscal year 2018 • EIN 23-7293784

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

254 West 31st Street 9th FloorNew York, NY 10001

(212) 274-8558

Siviq Scores

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

Liabilities / Assets

89th percentile

0.89x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.46x

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

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

35th percentile

0.4%

Higher net margin than 35% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$224,661

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

75th percentile

10%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

50%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Assets

Up

$15,595,966

Up $1,470,218 (+10%) from 2017

Net Assets

Up

$1,705,807

Up $133,363 (+8.5%) from 2017

Liabilities

Up

$13,890,159

Up $1,336,855 (+11%) from 2017

Revenue

Up

$30,028,531

Up $9,965,632 (+50%) from 2017

Expenses

Up

$29,895,168

Up $9,782,835 (+49%) from 2017

Net Income

Up

$133,363

Up $182,797 (+370%) from 2017

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $12,024,494Liabilities 2010: $10,578,359Net Assets 2010: $1,446,1352010Assets 2012: $26,398,804Liabilities 2012: $22,261,513Net Assets 2012: $4,137,2912012Assets 2014: $13,115,034Liabilities 2014: $6,978,384Net Assets 2014: $6,136,6502014Assets 2015: $9,289,225Liabilities 2015: $7,790,842Net Assets 2015: $1,498,3832015Assets 2016: $13,429,011Liabilities 2016: $11,807,133Net Assets 2016: $1,621,8782016Assets 2017: $14,125,748Liabilities 2017: $12,553,304Net Assets 2017: $1,572,4442017Assets 2018: $15,595,966Liabilities 2018: $13,890,159Net Assets 2018: $1,705,8072018Assets 2019: $27,172,830Liabilities 2019: $24,948,464Net Assets 2019: $2,224,3662019Assets 2020: $32,302,768Liabilities 2020: $30,318,422Net Assets 2020: $1,984,3462020Assets 2021: $39,268,782Liabilities 2021: $35,812,985Net Assets 2021: $3,455,7972021Assets 2022: $40,064,380Liabilities 2022: $32,708,319Net Assets 2022: $7,356,0612022Assets 2023: $55,883,707Liabilities 2023: $47,045,542Net Assets 2023: $8,838,1652023Assets 2024: $63,839,595Liabilities 2024: $54,356,649Net Assets 2024: $9,482,9462024

Highlighted filing

2018

Assets$15,595,966
Liabilities$13,890,159
Net Assets$1,705,807

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $7,615,4472010Expenses 2012: $9,279,0222012Revenue 2014: $13,323,742Expenses 2014: $12,228,800Net Income 2014: $1,094,9422014Revenue 2015: $16,172,236Expenses 2015: $15,872,570Net Income 2015: $299,6662015Revenue 2016: $18,390,428Expenses 2016: $18,266,933Net Income 2016: $123,4952016Revenue 2017: $20,062,899Expenses 2017: $20,112,333Net Income 2017: -$49,4342017Revenue 2018: $30,028,531Expenses 2018: $29,895,168Net Income 2018: $133,3632018Revenue 2019: $32,748,936Expenses 2019: $32,230,378Net Income 2019: $518,5582019Revenue 2020: $33,186,455Expenses 2020: $33,426,475Net Income 2020: -$240,0202020Revenue 2021: $34,516,055Expenses 2021: $33,289,786Net Income 2021: $1,226,2692021Revenue 2022: $39,148,890Expenses 2022: $34,384,411Net Income 2022: $4,764,4792022Revenue 2023: $40,564,732Expenses 2023: $39,741,437Net Income 2023: $823,2952023Revenue 2024: $41,710,529Expenses 2024: $41,613,130Net Income 2024: $97,3992024

Highlighted filing

2018

Revenue$30,028,531
Expenses$29,895,168
Net Income$133,363
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$30,028,531
Mission and Program Overview

Mission

Acmh, inc. (acmh) is a not-for-profit corporation with the mission of promoting the wellness and recovery of persons with mental illness living in new york city. Acmh operates transitional housing programs with a rehabilitative focus as well as permanent housing programs which provide both the financial subsidy and direct service support which enable individuals with serious mental illness to access and maintain housing in the community. Acmh also operates, independent of its housing, a care management program providing outreach, engagement and care coordination to adults with serious mental illness and/or other chronic health conditions and home and community based services, which include habilitation, psychosocial rehabilitation, and peer and family supports, provided in the community to adults with behavioral health disorders with the highest risk of hospitalization or institutionalization.

To promote the wellness and recovery of persons with mental illness living in new york city.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,699,024$7,117,644▲ $4,418,620
Land, Buildings, and Equipment, Net$4,905,277$2,793,906▼ $2,111,371
Cash and Non-Interest-Bearing Accounts$2,795,466$1,868,397▼ $927,069
Other Notes and Loans Receivable, Net$1,131,902$1,371,902▲ $240,000
Accounts Receivable$1,617,768$1,347,403▼ $270,365
Prepaid Expenses and Deferred Charges$310,144$217,945▼ $92,199
Investments in Publicly Traded Securities$78,748$111,314▲ $32,566
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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$14,125,748$15,595,966▲ $1,470,218
Other Assets Total$587,419$767,455▲ $180,036
Liabilities
Other Liabilities$5,849,517$8,816,435▲ $2,966,918
Mortgage Notes Payable Secured by Investment Property$5,250,593$3,423,290▼ $1,827,303
Accounts Payable and Accrued Expenses$1,453,194$1,650,434▲ $197,240
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$12,553,304$13,890,159▲ $1,336,855
Net Assets / Fund Balance
Unrestricted Net Assets$1,572,444$1,705,807▲ $133,363
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,572,444$1,705,807▲ $133,363
Total Liabilities and Net Assets / Fund Balance$14,125,748$15,595,966▲ $1,470,218

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,744,984$2,908,993$5,653,977
Equipment$48,922$1,049,655$1,098,577
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel K JohanssonExecutive Vice President & CEOFT$160,003$64,658$224,661
Carlos GarciaCOOFT$131,732$35,236$166,968
Daler AmonovDirector of Finance & AdminFT$124,336$32,348$156,684
Patrick M O'QuinnSenior VP Care ManagementFT$119,255$28,492$147,747
Michele MillerDirector Qlty, Cmpl, StaffFT$120,007$4,691$124,698

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
FPS Contracting IncGeneral Contractor58-30 Maspeth Ave, Maspeth, NY 11378$1,998,882
Benjamin's Pest ControlPest Control Service144-45 35th Ave, Queens, NY 11354$252,036
DB Network Solution LLCIT Consultants2759 Riverside Ave, Merrick, NY 11566$171,718
Maxxi Building Security ManagementSecurity Services353 West 48th Sreet Suite 306, New York, NY 10036$108,864
Revenue and Support

Revenue Composition

Contributions and Grants
$19,058,362
Program Service Revenue
$10,666,818
Investment Income
$54,160
Other Revenue
$249,191
All Other Contributions
$470,530
Change in Net Assets
$133,363

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,028,531
Revenue Not Reported on Form 990
$2,549,436
Total Revenue per Audited Statements
$32,577,967
Total Revenue per Form 990
$30,028,531
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,482,803
Salaries, Compensation, and Employee Benefits$14,412,365
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,111,777$516,425-$10,628,202
Occupancy$8,532,084$232,643-$8,764,727
Office Expenses$2,702,516$57,117-$2,759,633
Other Employee Benefits$1,495,477$67,833-$1,563,310
Current Officers, Directors, Trustees, and Key Employees-$968,867-$968,867
Payroll Taxes$802,249$131,714-$933,963
Pension Plan Contributions$318,023--$318,023
Other Expenses$220,268$82,961-$303,229
Depreciation Depletion$266,295$12,062-$278,357
Insurance$202,709$33,402-$236,111
Fees for Services Other$222,876--$222,876
Information Technology$173,541$45,655-$219,196
Fees for Services Legal$146,580$16,767-$163,347
Travel$135,817$3,141-$138,958
Fees for Services Accounting$47,631$19,025-$66,656
Advertising$39,810$419-$40,229
Conferences and Meetings$18,351$15,508-$33,859
Total Functional Expenses$27,690,687$2,204,481$0$29,895,168

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$31,579,723
Expenses per Audited Statements$29,895,168
Total Expenses per Form 990$29,895,168
Expenses Not Reported on Form 990$1,684,555
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$5,072,278
Due to affiliates$3,581,539
Deferred compensation payable$111,314
Due to third parties$51,304
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
Yes
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 A, LINE 2:

Amy s. Hoffman, md and ilse hoffman, cpa have a family relationship.

FORM 990, PART VI, SECTION A, LINE 4:

The by-laws were amended to enable the board to establish one or more housing committees for the purpose of participating in one or more real estate transactions related to the development of affordable housing.

FORM 990, PART VI, SECTION B, LINE 11B:

A draft of the completed return is reviewed by management. Any comments arising from the review are discussed and if required, changes are made. The draft is submitted to the audit committee for its review. Once the audit committee has completed its review, the return is sent to the entire board of directors prior to filing with the irs.

FORM 990, PART VI, SECTION B, LINE 12C:

Annual conflict of interest policies are provided to all board members, officers and key employees. The board members, officers and key employees are requested to note any known conflict of interest or changes from the prior year. The executive vice president and chair of the audit committee review the disclosures annually. Any conflicts will be reported to the board, and the individual involved will recuse themselves from voting related to the conflict.

FORM 990, PART VI, SECTION B, LINE 15:

A COMPENSATION COMMITTEE OF THE BOARD REVIEWED COMPARABLE DATA FROM AN INDEPENDENT ENTITY. CONTEMPORANEOUS DOCUMENTATION OF DELIBERATION AND DECISION BY THE COMMITTEE AND FULL GOVERNING BODY IS ON FILE. THIS YEARS COMPENSATION WAS BASED ON A May 8, 2017 REVIEW. Subsequently, another review was done on March 11, 2018.

FORM 990, PART VI, SECTION C, LINE 19:

Financial statements and governing documents are available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
ACMH Inc
EIN
23-7293784
In Care Of
% DANIEL K JOHANSSON
Phone
2122748558
Address
254 West 31st Street 9th Floor, New York, NY 10001

Signing Officer

Name
Daniel K Johansson
Title
Executive VP & CEO
Phone
2122748558
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel K Johansson
Formed
1973
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
373
Volunteers
9

Preparer

Firm
Bkd Llp
Address
655 Third Avenue 1200, New York, NY 10017
Preparer
Aaron Shapiro
Phone
2128674000
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Acmh, inc. (acmh) is a not-for-profit corporation with the mission of promoting the wellness and recovery of persons with mental illness living in new york city. Acmh operates transitional housing programs with a rehabilitative focus as well as permanent housing programs which provide both the financial subsidy and direct service support which enable individuals with serious mental illness to access and maintain housing in the community. Acmh also operates, independent of its housing, a care management program providing outreach, engagement and care coordination to adults with serious mental illness and/or other chronic health conditions and home and community based services, which include habilitation, psychosocial rehabilitation, and peer and family supports, provided in the community to adults with behavioral health disorders with the highest risk of hospitalization or institutionalization.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

In buildings leased or owned by acmh and in leased scattered-site apartments, acmh operated ten community housing programs and one short-term crisis respite program with a total of 1,075 beds for adults with mental illness, in addition to 18 apartments for low-income community households. Acmh also operates, independent of its housing, a care management program providing outreach, engagement and care coordination to adults diagnosed with serious mental illness and/or other chronic health conditions, with 676 individuals receiving care coordination services as of june 30, 2018. Acmh provides home and community based services (hcbs) on behalf of medicaid managed care plans. Services, which include habilitation, psychosocial rehabilitation, and peer and family supports, are provided in the community setting to adults with behavioral health disorders with the highest risk of hospitalization or institutionalization in order to support community living.

FORM 990 PART XII LINE 2C:

The process has not changed from prior year.

Form 990, Part III, Line 4A

Effective October 1, 2017, New York State Office of Mental Health (OMH) selected ACMH and its affiliates to take over the supportive housing programs of another New York not-for-profit organization.

Financial Statement Notes

Oth Amts included in financials not in the return Revenue

Revenue from related organizations $2,549,436

Oth Amts included in financials not in the return Expense

Expenses from related organizations $1,684,555

PART X, LINE 2:

ACMH and Affiliates have determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements. Periods ending June 30, 2015 and subsequent remain subject to examination by applicable taxing authorities.

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