Civic Intelligence

Mental Health Programs Inc. - X

990 • Fiscal year 2023 • EIN 31-1581987

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 26, 2023

Refreshing map…

29 Crafts Street 260Newton, MA 02458

(617) 789-4500

Siviq Scores

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

Liabilities / Assets

99th percentile

2.17x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

9.09x

Higher debt load relative to revenue than 98% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

6th percentile

-62%

Higher net margin than 6% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$247,989

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 36.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

21st percentile

-4.8%

Faster asset growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$2,847,153

Down $144,860 (-4.8%) from 2022

Net Assets

Down

-$3,320,645

Down $422,055 (-15%) from 2022

Liabilities

Up

$6,167,798

Up $277,195 (+4.7%) from 2022

Revenue

Up

$678,248

Up $67,008 (+11%) from 2022

Expenses

Up

$1,100,303

Up $146,919 (+15%) from 2022

Net Income

Down

-$422,055

Down $79,911 (-23%) from 2022

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 2015: $3,732,522Liabilities 2015: $5,737,196Net Assets 2015: -$2,004,6742015Assets 2016: $3,598,577Liabilities 2016: $5,688,373Net Assets 2016: -$2,089,7962016Assets 2017: $3,454,847Liabilities 2017: $5,675,974Net Assets 2017: -$2,221,1272017Assets 2018: $3,403,041Liabilities 2018: $5,732,206Net Assets 2018: -$2,329,1652018Assets 2021: $3,231,245Liabilities 2021: $5,787,691Net Assets 2021: -$2,556,4462021Assets 2022: $2,992,013Liabilities 2022: $5,890,603Net Assets 2022: -$2,898,5902022Assets 2023: $2,847,153Liabilities 2023: $6,167,798Net Assets 2023: -$3,320,6452023Assets 2025: $2,721,926Liabilities 2025: $6,039,228Net Assets 2025: -$3,317,3022025

Highlighted filing

2023

Assets$2,847,153
Liabilities$6,167,798
Net Assets-$3,320,645

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $712,878Expenses 2015: $743,811Net Income 2015: -$30,9332015Revenue 2016: $705,975Expenses 2016: $791,097Net Income 2016: -$85,1222016Revenue 2017: $708,876Expenses 2017: $840,207Net Income 2017: -$131,3312017Revenue 2018: $785,587Expenses 2018: $893,625Net Income 2018: -$108,0382018Revenue 2021: $702,669Expenses 2021: $780,990Net Income 2021: -$78,3212021Revenue 2022: $611,240Expenses 2022: $953,384Net Income 2022: -$342,1442022Revenue 2023: $678,248Expenses 2023: $1,100,303Net Income 2023: -$422,0552023Revenue 2025: $1,141,582Expenses 2025: $1,013,223Net Income 2025: $128,3592025

Highlighted filing

2023

Revenue$678,248
Expenses$1,100,303
Net Income-$422,055
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 26, 2023
Return Version
2022v5.0
Gross Receipts
$678,248
Mission and Program Overview

Mission

To provide government (hud) subsidized housing for seniors and disabled persons.

Provider of government (hud) subsidized housing for seniors and disabled persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,754,057$2,631,730▼ $122,327
Savings and Temporary Cash Investments$207,660$175,420▼ $32,240
Accounts Receivable$9,068$16,502▲ $7,434
Prepaid Expenses and Deferred Charges-$7,796-
Cash and Non-Interest-Bearing Accounts$5,109$11▼ $5,098
Total Assets$2,992,013$2,847,153▼ $144,860
Other Assets Total$16,119$15,694▼ $425
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,440,900$5,440,900→ $0
Accounts Payable and Accrued Expenses$317,064$387,451▲ $70,387
Unsecured Notes Loans Payable$50,000$253,000▲ $203,000
Other Liabilities$82,639$86,447▲ $3,808
Total Liabilities$5,890,603$6,167,798▲ $277,195
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,898,590$-3,320,645▼ $422,055
Total Net Assets Fund Balance$-2,898,590$-3,320,645▼ $422,055
Total Liabilities and Net Assets / Fund Balance$2,992,013$2,847,153▼ $144,860

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,002,137$2,755,420$4,757,557
Land$609,001-$609,001
Other Land Buildings$20,592$186,579$207,171
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert S ManasseChair/director
Lawrence OaksPresident
Judy GouldClerk/director
Alice RoseDirector
Avanelle ColeDirector
Clifford RobinsonDirector
Ian MacnabDirector
Jeanne M MchallamDirector
Kris DougertDirector
Nancy GairDirector
Newton H LeveeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$678,227
Investment Income
$21
Other Revenue
$0
Change in Net Assets
$-422,055

Audited Revenue Reconciliation

Revenue per Audited Statements
$678,248
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$678,248
Total Revenue per Form 990
$678,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$803,693
Salaries, Compensation, and Employee Benefits$296,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$151,387$89,733-$241,120
Depreciation Depletion$122,327--$122,327
Insurance$103,649$1,777-$105,426
Office Expenses-$62,878-$62,878
Fees for Services Management-$47,002-$47,002
Other Employee Benefits$20,760$12,308-$33,068
Payroll Taxes$14,076$8,346-$22,422
Fees for Services Accounting-$6,300-$6,300
Other Expenses$4,358--$4,358
Advertising-$2,153-$2,153
Conferences and Meetings-$1,146-$1,146
All Other Expenses-$743-$743
Total Functional Expenses$867,917$232,386$0$1,100,303

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,100,303
Total Expenses per Audited Statements$1,100,303
Total Expenses per Form 990$1,100,303
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Due Sponsor$71,030
Tenant Security Deposits$15,417
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The organization makes available a copy of form 990 to its directors prior to filing the return.

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

Board of directors and management continually monitor proposed and ongoing transactions for potential conflicts involving directors, officers and staff.

Form 990, Part VI, Section B, Line 15A

Board of directors determines, reviews, obtains comparisons and documents the process in minutes contemporaneously.

Form 990, Part VI, Section C, Line 19

The organization makes all required information available upon request and via the massachusetts attorney general's website for mass. Form pc.

Filing and Contact Details

Filer

Filer Name
Mental Health Programs Inc X
EIN
31-1581987
Phone
6177894500
Address
29 CRAFTS STREET 260, NEWTON, MA 02458

Signing Officer

Name
Lawrence Oaks
Title
President
Phone
6177894500
Signed
2023-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence Oaks
Formed
1996
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Whittemore & Salvucci Pc
Address
80 WASHINGTON STREET UNIT F-29, NORWELL, MA 02061
Preparer
Joseph R Salvucci
Phone
7819820090
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The company adopted the new standards for accounting for uncertainty in income taxes, which required the company to report any uncertain tax positions and to adjust its financial statements for the impact thereof. As of june 30, 2016, the company determined that it had no tax positions that did not meet the "more likely than not" threshold of being sustained by the applicable tax authority. The company files tax returns in the united states federal and state jurisdictions. These returns are generally subject to examination for the last three years.

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IRS990/ReconcilationRevenueExpnssAmt0-422055
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0678248
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0207660
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0175420
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt02755420
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04757557
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01100303
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0609001
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0609001
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020592
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0186579
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0207171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt071030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115417
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE SPONSOR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0678248
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMPANY ADOPTED THE NEW STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRED THE COMPANY TO REPORT ANY UNCERTAIN TAX POSITIONS AND TO ADJUST ITS FINANCIAL STATEMENTS FOR THE IMPACT THEREOF. AS OF JUNE 30, 2016, THE COMPANY DETERMINED THAT IT HAD NO TAX POSITIONS THAT DID NOT MEET THE "MORE LIKELY THAN NOT" THRESHOLD OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THE COMPANY FILES TAX RETURNS IN THE UNITED STATES FEDERAL AND STATE JURISDICTIONS. THESE RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt01100303
IRS990ScheduleD/TotalLiabilityAmt086447
IRS990ScheduleD/TotalRevenuePerForm990Amt0678248
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0678248
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01100303
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IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt022894
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LAWRENCE OAKS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleJ/SeverancePaymentInd00
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAKES AVAILABLE A COPY OF FORM 990 TO ITS DIRECTORS PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS AND MANAGEMENT CONTINUALLY MONITOR PROPOSED AND ONGOING TRANSACTIONS FOR POTENTIAL CONFLICTS INVOLVING DIRECTORS, OFFICERS AND STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS DETERMINES, REVIEWS, OBTAINS COMPARISONS AND DOCUMENTS THE PROCESS IN MINUTES CONTEMPORANEOUSLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ALL REQUIRED INFORMATION AVAILABLE UPON REQUEST AND VIA THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE FOR MASS. FORM PC.
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd80
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MENTAL HEALTH PROGRAMS INC IV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MENTAL HEALTH PROGRAMS INC V
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MENTAL HEALTH PROGRAMS INC VI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3MENTAL HEALTH PROGRAMS INC VII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4MENTAL HEALTH PROGRAMS INC VIII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5MENTAL HEALTH PROGRAMS INC IX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6MENTAL HEALTH PROGRAMS INC XI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7MENTAL HEALTH PROGRAMS INC XII
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8MAINSTAY SUPPORTIVE HOUSING & HOME CARE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0040030585
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2223093077
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4043224486
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5043224489
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6311591239
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN7841707831
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN8043490827
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt7501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt8501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd6MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd7MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd8MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE GOVERNMENT (HUD) SUBSIDIZED HOUSING FOR DISABLED PERSONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE GOVERNMENT (HUD) SUBSIDIZED HOUSING FOR DISABLED PERSONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PROVIDE GOVERNMENT (HUD) SUBSIDIZED HOUSING FOR DISABLED PERSONS

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