Civic Intelligence

Turning Point Counseling Services Inc

990 • Fiscal year 2016 • EIN 34-0974043

Jul 01, 2015 to Jun 30, 2016 • Filed on May 01, 2017

611 Belmont AveYoungstown, OH 44502-1095

(330) 744-2991

Siviq Scores

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

Liabilities / Assets

65th percentile

0.35x

Higher debt load relative to assets than 65% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.22x

Higher debt load relative to revenue than 54% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

62nd percentile

5.9%

Higher net margin than 62% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$199,600

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

47th percentile

0.8%

Faster asset growth than 47% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

0.4%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,245,858

Up $25,736 (+0.8%) from 2015

Net Assets

Up

$2,099,579

Up $302,552 (+17%) from 2015

Liabilities

Down

$1,146,279

Down $276,816 (-19%) from 2015

Revenue

Up

$5,125,477

Up $21,584 (+0.4%) from 2015

Expenses

Down

$4,822,925

Down $436,630 (-8.3%) from 2015

Net Income

Up

$302,552

Up $458,214 (+294%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,995,921Liabilities 2011: $1,440,803Net Assets 2011: $2,555,1182011Assets 2012: $3,717,830Liabilities 2012: $1,419,172Net Assets 2012: $2,298,6582012Assets 2013: $3,347,479Liabilities 2013: $1,338,941Net Assets 2013: $2,008,5382013Assets 2014: $3,255,317Liabilities 2014: $1,302,628Net Assets 2014: $1,952,6892014Assets 2015: $3,220,122Liabilities 2015: $1,423,095Net Assets 2015: $1,797,0272015Assets 2016: $3,245,858Liabilities 2016: $1,146,279Net Assets 2016: $2,099,5792016Assets 2017: $2,901,415Liabilities 2017: $1,152,231Net Assets 2017: $1,749,1842017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2016

Assets$3,245,858
Liabilities$1,146,279
Net Assets$2,099,579

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $5,219,1222011Expenses 2012: $5,228,3932012Expenses 2013: $5,300,7752013Revenue 2014: $5,033,280Expenses 2014: $5,089,129Net Income 2014: -$55,8492014Revenue 2015: $5,103,893Expenses 2015: $5,259,555Net Income 2015: -$155,6622015Revenue 2016: $5,125,477Expenses 2016: $4,822,925Net Income 2016: $302,5522016Revenue 2017: $4,062,748Expenses 2017: $4,413,143Net Income 2017: -$350,3952017Revenue 2018: $995,961Expenses 2018: $2,745,145Net Income 2018: -$1,749,1842018

Highlighted filing

2016

Revenue$5,125,477
Expenses$4,822,925
Net Income$302,552
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 1, 2017
Return Version
2015v3.0
Gross Receipts
$5,125,477
Mission and Program Overview

Mission

Community mental health center

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,191,698$2,435,082▲ $243,384
Accounts Receivable$760,516$573,379▼ $187,137
Cash and Non-Interest-Bearing Accounts$219,770$197,564▼ $22,206
Prepaid Expenses and Deferred Charges$48,138$39,833▼ $8,305
Total Assets$3,220,122$3,245,858▲ $25,736
Liabilities
Mortgage Notes Payable Secured by Investment Property$835,252$896,114▲ $60,862
Accounts Payable and Accrued Expenses$490,116$250,165▼ $239,951
Deferred Revenue$97,727--
Total Liabilities$1,423,095$1,146,279▼ $276,816
Net Assets / Fund Balance
Unrestricted Net Assets$1,761,927$2,099,579▲ $337,652
Temporarily Rstr Net Assets$35,100$0▼ $35,100
Total Net Assets Fund Balance$1,797,027$2,099,579▲ $302,552
Total Liabilities and Net Assets / Fund Balance$3,220,122$3,245,858▲ $25,736

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,134,444$2,222,247$4,356,691
Other Land Buildings$204,357$285,720$490,077
Equipment$30,164$191,535$221,699
Leasehold Improvements$40,560$61,060$101,620
Land$25,557-$25,557
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher M KalinyakNurse PractitionerFT$199,600-$199,600
Brian S SullivanPsychiatristFT$152,002-$152,002
Lori FunkhouserNurse PractitionerFT$120,661$6,377$127,038
Melinda Spencer SmithNurse PractitionerFT$106,063$5,647$111,710
Joseph Sylvester Thru 52716Executive DirectorFT$94,640$4,732$99,372
Marsha TsangarisChief Financial OfficerFT$33,794$552$34,346

Board Members and Trustees

NameTitle
Tracey WinbushPresident
Tom ReeveleyVice President
Brian Kennedy as of 61016Executive Director
Diane ChermelyTrustee
James KlingensmithTrustee
Jeffrey GreenTrustee
Michael MossTrustee
Michael SeelmanTrustee
Steven MossTrustee
Christine OliverSecretary
Scott EssadTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Prasad GuttikondaMedical Services12 KLINES COVE, Girard, OH 44420$100,160
Revenue and Support

Revenue Composition

Contributions and Grants
$1,382,824
Program Service Revenue
$3,537,539
Investment Income
$80
Other Revenue
$205,034
All Other Contributions
$21,106
Change in Net Assets
$302,552

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,125,477
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,125,477
Total Revenue per Form 990
$5,125,477
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,007,067
Other Expenses$815,858
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,817,620$398,841-$3,216,461
Other Employee Benefits$270,151$38,241-$308,392
Payroll Taxes$212,882$30,134-$243,016
Occupancy$164,456$23,279-$187,735
Depreciation Depletion$123,978$17,549-$141,527
Current Officers, Directors, Trustees, and Key Employees$117,136$16,582-$133,718
Office Expenses$101,858$14,418-$116,276
Pension Plan Contributions$92,400$13,080-$105,480
Advertising$55,504$7,857-$63,361
Insurance$46,405$6,569-$52,974
All Other Expenses$38,283$5,419-$43,702
Travel$28,306$4,007-$32,313
Fees for Services Accounting$19,987$2,829-$22,816
Other Expenses$17,928$2,538-$20,466
Fees for Services Other$11,404$1,614-$13,018
Fees for Services Legal$7,696$1,089-$8,785
Interest$5,953$843-$6,796
Total Functional Expenses$4,224,882$598,043$0$4,822,925

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,822,925
Total Expenses per Audited Statements$4,822,925
Total Expenses per Form 990$4,822,925
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Steven moss and michael moss--family relationship.

Form 990, Part VI, Section B, Line 11

The agency has an audit committee which reviews the 990. The audit committee then discusses with full board. Independent cpa presents 990 and audit to audit committee.

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

The agency board discusses potential conflicts and affiliations annually.

Form 990, Part VI, Section B, Line 15

The agency inquires of other similar non-profit entities affiliated with the mahoning county, ohio mental health board to evaluate a range of compensation and benefit levels for similar agencies serving the surrounding area. Online employment services are also accessed to evaluate offers for similar positions. The ceo and the board president use the evaluations as a resource when determining compensation.

Form 990, Part VI, Section C, Line 19

Documents can be viewed at the agency. The agency website also communicates to the public that documents can be viewed at the agency.

Filing and Contact Details

Filer

Filer Name
Turning Point Counseling Services Inc
EIN
34-0974043
Phone
3307442991
Address
611 BELMONT AVE, YOUNGSTOWN, OH 44502-1095

Signing Officer

Name
Marsha Tsangaris
Title
Chief Financial Officer
Phone
3307442991
Signed
2017-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Essad
Formed
1963
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
117
Volunteers
0

Preparer

Firm
Packer Thomas
Address
6601 WESTFORD PLACE SUITE 101, CANFIELD, OH 44406
Preparer
Peter Stanovich
Phone
3305339777
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from prior year.

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IRS990/GrossReceiptsAmt05125477
IRS990/GrossRentsGrp/RealAmt05750
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06569
IRS990/InsuranceGrp/ProgramServicesAmt046405
IRS990/InsuranceGrp/TotalAmt052974
IRS990/InterestGrp/ManagementAndGeneralAmt0843
IRS990/InterestGrp/ProgramServicesAmt05953
IRS990/InterestGrp/TotalAmt06796
IRS990/InvestmentIncomeGrp/ExclusionAmt080
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt080
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02760562
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02191698
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02435082
IRS990/LandBldgEquipCostOrOtherBssAmt05195644
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0COMMUNITY MENTAL HEALTH CENTER
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0835252
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0896114
IRS990/NetAssetsOrFundBalancesBOYAmt01797027
IRS990/NetAssetsOrFundBalancesEOYAmt02099579
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt05750
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05750
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt023279
IRS990/OccupancyGrp/ProgramServicesAmt0164456
IRS990/OccupancyGrp/TotalAmt0187735
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014418
IRS990/OfficeExpensesGrp/ProgramServicesAmt0101858
IRS990/OfficeExpensesGrp/TotalAmt0116276
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt038241
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0270151
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0308392
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05115
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14409
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23630
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32538
IRS990/OtherExpensesGrp/ProgramServicesAmt036139
IRS990/OtherExpensesGrp/ProgramServicesAmt131150
IRS990/OtherExpensesGrp/ProgramServicesAmt225646
IRS990/OtherExpensesGrp/ProgramServicesAmt317928
IRS990/OtherExpensesGrp/TotalAmt041254
IRS990/OtherExpensesGrp/TotalAmt135559
IRS990/OtherExpensesGrp/TotalAmt229276
IRS990/OtherExpensesGrp/TotalAmt320466
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/BusinessCd1624100
IRS990/OtherRevenueMiscGrp/Desc0FORGIVENESS OF DEBT
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0128562
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt170722
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0128562
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt170722
IRS990/OtherRevenueTotalAmt0199284
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0398841
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02817620
IRS990/OtherSalariesAndWagesGrp/TotalAmt03216461
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030134
IRS990/PayrollTaxesGrp/ProgramServicesAmt0212882
IRS990/PayrollTaxesGrp/TotalAmt0243016
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt013080
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt092400
IRS990/PensionPlanContributionsGrp/TotalAmt0105480
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt048138
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt039833
IRS990/PrincipalOfficerNm0SCOTT ESSAD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/BusinessCd3624100
IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID FEES
IRS990/ProgramServiceRevenueGrp/Desc1THIRD PARTY FEES
IRS990/ProgramServiceRevenueGrp/Desc2CONTRACT INCOME
IRS990/ProgramServiceRevenueGrp/Desc3PATIENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03157493
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1199298
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2121679
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt359069
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03157493
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1199298
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2121679
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt359069
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01297297
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0113
IRS990/PYOtherExpensesAmt0880498
IRS990/PYOtherRevenueAmt059996
IRS990/PYProgramServiceRevenueAmt03746487
IRS990/PYRevenuesLessExpensesAmt0-155662
IRS990/PYSalariesCompEmpBnftPaidAmt04379057
IRS990/PYTotalExpensesAmt05259555
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05103893
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0302552
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt05750
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03742573
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FORGIVENESS OF DEBT MISCELLANEOUS INCOME - 2011 AMOUNT: $ 46,303. 2012 AMOUNT: $ 58,977. 2013 AMOUNT: $ 44,684. 2014 AMOUNT: $ 51,144. 2015 AMOUNT: $ 199,284.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01382824
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01297297
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02003992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02295820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02352240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09332173
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06613
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06272
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06387
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07242
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt032344
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt015485728
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0199284
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt051144
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt044684
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt058977
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt046303
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0400392
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95570
IRS990ScheduleA/PublicSupportPY170Pct00.97160
IRS990ScheduleA/PublicSupportTotal170Amt09332173
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01382824

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