Civic Intelligence

Acmh Inc.

990 • Fiscal year 2021 • EIN 23-7293784

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

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

91st percentile

0.91x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

1.04x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Net Margin

30th percentile

3.6%

Higher net margin than 30% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Top Officer Pay

61st percentile

$291,982

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2021

Asset Growth

74th percentile

22%

Faster asset growth than 74% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Revenue Growth

35th percentile

4.0%

Faster revenue growth than 35% of similar nonprofits.

2021 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2020 to 2021

Assets

Up

$39,268,782

Up $6,966,014 (+22%) from 2020

Net Assets

Up

$3,455,797

Up $1,471,451 (+74%) from 2020

Liabilities

Up

$35,812,985

Up $5,494,563 (+18%) from 2020

Revenue

Up

$34,516,055

Up $1,329,600 (+4.0%) from 2020

Expenses

Down

$33,289,786

Down $136,689 (-0.4%) from 2020

Net Income

Up

$1,226,269

Up $1,466,289 (+611%) from 2020

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

2021

Assets$39,268,782
Liabilities$35,812,985
Net Assets$3,455,797

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

2021

Revenue$34,516,055
Expenses$33,289,786
Net Income$1,226,269
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.2
Gross Receipts
$35,101,304
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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,559,504$17,569,382▲ $9,878
Savings and Temporary Cash Investments$5,613,798$8,392,598▲ $2,778,800
Investments in Publicly Traded Securities$198,411$5,844,018▲ $5,645,607
Investments Program Related$2,041,710$2,256,926▲ $215,216
Pledges and Grants Receivable$648,072$902,173▲ $254,101
Prepaid Expenses and Deferred Charges$682,813$838,611▲ $155,798
Accounts Receivable$882,291$596,719▼ $285,572
Cash and Non-Interest-Bearing Accounts$3,162,263$522,639▼ $2,639,624
Other Notes and Loans Receivable, Net$200,702$200,702→ $0
Total Assets$32,302,768$39,268,782▲ $6,966,014
Other Assets Total$1,313,204$2,145,014▲ $831,810
Liabilities
Other Liabilities$15,779,845$17,953,479▲ $2,173,634
Mortgage Notes Payable Secured by Investment Property$10,106,096$9,578,990▼ $527,106
Deferred Revenue$2,382,211$6,363,151▲ $3,980,940
Accounts Payable and Accrued Expenses$2,034,683$1,909,865▼ $124,818
Escrow Account Liability$15,587$7,500▼ $8,087
Total Liabilities$30,318,422$35,812,985▲ $5,494,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,984,346$3,455,797▲ $1,471,451
Total Net Assets Fund Balance$1,984,346$3,455,797▲ $1,471,451
Total Liabilities and Net Assets / Fund Balance$32,302,768$39,268,782▲ $6,966,014

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,919,865$4,307,094$19,226,959
Land$2,046,000-$2,046,000
Equipment$73,080$1,150,951$1,224,031
Other Land Buildings$530,437-$530,437
Investment Program Related Org$2,256,926--
Other Assets Org$119,723--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel K JohanssonExecutive VP & CEOPT$207,655$84,327$291,982
Carlos GarciaCOOFT$166,532$46,021$212,553
Daler AmonovDirector of Finance & AdminPT$162,955$27,233$190,188
PATRICK M O'QUINNSenior VP Care ManagementFT$146,125$43,873$189,998
Michele MillerDirector Qlty, Cmpl, StaffFT$146,456$13,467$159,923
Lynne Q ThachControllerFT$116,536$37,001$153,537
Ronald LaskerDirector of Facilities MaintanceFT$115,485-$115,485

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Maxi Building Security ManagementSecurity Services353 WEST 48TH STREET SUITE 306, New York, NY 10036$816,560
Db Network Solution LLCIt Consultants2759 RIVERSIDE AVE, Merrick, NY 11566$437,272
City Beet Kitchens Project Renewal INCFood Services200 VARVICK STREET, New York, NY 10014$361,565
All Boro INCConstruction Services42 MAPLE PLACE, Amityville, NY 11701$226,915
Jva Architects PCArchitectural Services165 EAST 19TH STREET SUITE 1K, Brooklyn, NY 11226$158,109
Revenue and Support

Revenue Composition

Contributions and Grants
$22,137,575
Program Service Revenue
$11,901,597
Investment Income
$80,801
Other Revenue
$396,082
All Other Contributions
$1,185,996
Change in Net Assets
$1,226,269

Audited Revenue Reconciliation

Revenue per Audited Statements
$33,107,516
Revenue Not Reported on Financial Statements
$1,408,539
Revenue Not Reported on Form 990
$4,661,195
Other Revenue Adjustments
$1,395,344
Total Revenue per Audited Statements
$37,768,711
Total Revenue per Form 990
$34,516,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,548,760
Other Expenses$7,912,620
Grants and Similar Amounts Paid$7,828,406
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,165,777$1,320,847-$13,486,624
Grants to Domestic Individuals$7,828,406--$7,828,406
Occupancy$2,257,426$411,778-$2,669,204
Payroll Taxes$1,411,079$259,965-$1,671,044
Office Expenses$1,283,133$105,838-$1,388,971
Other Employee Benefits$994,393$105,878-$1,100,271
Pension Plan Contributions$685,071$48,899-$733,970
Current Officers, Directors, Trustees, and Key Employees-$556,851-$556,851
Depreciation Depletion$513,175$11,944-$525,119
Fees for Services Other$337,701$39,372-$377,073
Insurance$265,899$56,366-$322,265
Information Technology$220,773$40,071-$260,844
Travel$107,720$2,113-$109,833
Other Expenses$100,224$51,313-$100,224
Fees for Services Accounting-$78,721-$78,721
Fees for Services Legal-$68,121-$68,121
Fees for Service Investment Mgmnt Fees-$37,190-$37,190
All Other Expenses$28,199$6,846-$35,045
Advertising$19,499--$19,499
Conferences and Meetings$2,480$5,069-$7,549
Total Functional Expenses$30,082,604$3,207,182$0$33,289,786

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$36,535,950
Total Expenses per Form 990$33,289,786
Expenses per Audited Statements$31,881,247
Expenses Not Reported on Form 990$4,654,703
Expenses Not Reported on Financial Statements$1,408,539
Other Expense Adjustments$1,395,344
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Advances$7,535,942
Due to Related Parties$5,966,952
Paycheck Protection Program Loan$3,023,355
Professional Liabilities$1,094,000
Deferred Compensation Payable$288,279
Due to Third-party Payors$44,951
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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 A, Line 2

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

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

The 990 is completed by an outside accountant and is provided to management for its review. Any comments arising from the review are discussed and if required, changes are made. The 990 is then submitted to the audit committee for its review. Once the audit committee has completed its review, the completed return is provided 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 the 990s of simliar organizations. Contemporaneous documentation of deliberations and decision by the committee and full governing body is on file. This was last undertaken in may 2021.

Form 990, Part VI, Section C, Line 19

The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is also posted on the nys charities bureau website, on guidestar.org and other similar types of websites. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request at 254 west 31st st, 9th floor, new york, 10001 or by calling the organization directly at 212-274-8558.

Filing and Contact Details

Filer

Filer Name
Acmh Inc
EIN
23-7293784
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
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel K Johansson
Formed
1973
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
413
Volunteers
11

Preparer

Firm
PKF O'CONNOR DAVIES LLP
Address
500 MAMARONECK AVENUE, HARRISON, NY 10528-1633
Preparer
Garrett M Higgins
Phone
9143818900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The process did not change from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

The organization holds tenant security deposits in an escrow liability account. The security deposit will be repaid when the client moves out.

PART X, LINE 2:

The organization recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management has determined that the organization had no uncertain tax positions that would require financial statement recognition or disclosure. The organization is no longer subject to examinations by the applicable taxing jurisdictions for period prior to june 30, 2018.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Revenue from consolidated related organizations 4,285,326. Reclass of sublease rent expense on part viii, line 6b 130,687.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Eliminations from consolidated financial statements 380,106. Reclass of interest expense reported on part ix, line 16 1,015,238.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses from consolidated related organizations 4,524,016. Reclass of sublease rent expense on part viii, line 6b 130,687.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Eliminations from consolidated financial statements 380,106. Reclass of interest expense reported on part ix, line 16 1,015,238.

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IRS990/ActivityOrMissionDesc0ACMH 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.
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IRS990/Desc0SEE SCHEDULE OIN BUILDINGS LEASED OR OWNED BY ACMH AND IN LEASED SCATTERED-SITE APARTMENTS, ACMH OPERATED SIXTEEN COMMUNITY HOUSING PROGRAMS AND ONE SHORT-TERM CRISIS RESPITE PROGRAM WITH A TOTAL OF 1,122 BEDS FOR ADULTS WITH MENTAL ILLNESS, IN ADDITION TO 51 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 1,043 INDIVIDUALS RECEIVING CARE COORDINATION SERVICES DURING THE YEAR. 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 WERE PROVIDED TO 21.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY, THRU DEC. 2020
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE VP & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIR. OF FINANCE & ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt14COO
IRS990/Form990PartVIISectionAGrp/TitleTxt15SENIOR VP CARE MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIR QLTY, CMPL, STAFF
IRS990/Form990PartVIISectionAGrp/TitleTxt17CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF FACILITIES MAINTANCE
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