Civic Intelligence

Beacon Health

990 • Fiscal year 2015 • EIN 34-1109253

Jul 01, 2014 to Jun 30, 2015 • Filed on May 14, 2016

9220 Mentor AveMentor, OH 44060

(440) 354-9924

Siviq Scores

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

Liabilities / Assets

84th percentile

0.75x

Higher debt load relative to assets than 84% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.71x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

27th percentile

-3.6%

Higher net margin than 27% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

72nd percentile

$180,155

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

64th percentile

4.6%

Faster asset growth than 64% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

12th percentile

-25%

Faster revenue growth than 12% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$5,670,476

Up $250,074 (+4.6%) from 2014

Net Assets

Down

$1,424,495

Down $213,233 (-13%) from 2014

Liabilities

Up

$4,245,981

Up $463,307 (+12%) from 2014

Revenue

Down

$5,940,647

Down $1,969,159 (-25%) from 2014

Expenses

Down

$6,153,880

Down $631,482 (-9.3%) from 2014

Net Income

Down

-$213,233

Down $1,337,677 (-119%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2014: $5,420,402Liabilities 2014: $3,782,674Net Assets 2014: $1,637,7282014Assets 2015: $5,670,476Liabilities 2015: $4,245,981Net Assets 2015: $1,424,4952015Assets 2016: $5,393,501Liabilities 2016: $4,116,009Net Assets 2016: $1,277,4922016Assets 2017: $5,167,659Liabilities 2017: $4,085,341Net Assets 2017: $1,082,3182017Assets 2018: $4,511,026Liabilities 2018: $4,653,054Net Assets 2018: -$142,0282018Assets 2019: $4,593,473Liabilities 2019: $4,906,572Net Assets 2019: -$313,0992019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2015

Assets$5,670,476
Liabilities$4,245,981
Net Assets$1,424,495

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $7,909,806Expenses 2014: $6,785,362Net Income 2014: $1,124,4442014Revenue 2015: $5,940,647Expenses 2015: $6,153,880Net Income 2015: -$213,2332015Revenue 2016: $5,602,861Expenses 2016: $5,749,864Net Income 2016: -$147,0032016Revenue 2017: $6,005,258Expenses 2017: $6,200,432Net Income 2017: -$195,1742017Revenue 2018: $5,359,183Expenses 2018: $6,583,529Net Income 2018: -$1,224,3462018Revenue 2019: $6,262,939Expenses 2019: $6,433,958Net Income 2019: -$171,0192019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2015

Revenue$5,940,647
Expenses$6,153,880
Net Income-$213,233
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 14, 2016
Return Version
2014v6.0
Gross Receipts
$5,940,647
Mission and Program Overview

Mission

Beacon health (formerly "neighboring") began operations in 1969 and was incorporated in january, 1974, as a private, non-profit organization for the purpose of providing mental health services, vocational rehabilitation, education, support and socialization activities for individuals with mental health disorders, residing primarily in lake county (ohio). Beacon health's primary sources of support and revenue include medicaid and medicare reimbursements, lake county adamhs board funding, and federal, state and local grant revenues and client fees. Beacon health's mission is to provide comprehensive health services to lake county residents with mental illness and substance use disorders. Beacon health is accredited by carf international through december, 2017. Carf is an internationally-known accreditation entity, evaluating service quality for health and human service providers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,189,731$4,314,210▲ $124,479
Savings and Temporary Cash Investments$253,300$638,697▲ $385,397
Pledges and Grants Receivable$389,099$284,943▼ $104,156
Cash and Non-Interest-Bearing Accounts$411,018$280,353▼ $130,665
Accounts Receivable$140,768$119,673▼ $21,095
Prepaid Expenses and Deferred Charges$27,232$28,846▲ $1,614
Total Assets$5,420,402$5,670,476▲ $250,074
Other Assets Total$9,254$3,754▼ $5,500
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,637,795$3,718,906▲ $1,081,111
Accounts Payable and Accrued Expenses$1,017,319$396,164▼ $621,155
Deferred Revenue$103,954$111,555▲ $7,601
Other Liabilities$23,606$19,356▼ $4,250
Total Liabilities$3,782,674$4,245,981▲ $463,307
Net Assets / Fund Balance
Unrestricted Net Assets$1,560,728$1,349,495▼ $211,233
Temporarily Rstr Net Assets$77,000$75,000▼ $2,000
Total Net Assets Fund Balance$1,637,728$1,424,495▼ $213,233
Total Liabilities and Net Assets / Fund Balance$5,420,402$5,670,476▲ $250,074

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,590,786$74,163$3,664,949
Land$612,116-$612,116
Equipment$111,308$446,086$557,394
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ruth MartinPhysicianFT$179,590$565$180,155
Maryam NiaziAdv PracticaFT$107,393$9,186$116,579
Carol MackninPhysicianFT$115,815-$115,815
Barbara Wiseley-cortlandAdv PracticaFT$105,247$7,234$112,481
W Spencer KlineCEOFT$101,706$7,897$109,603
Sheila PaulPhysicianFT$107,754-$107,754
Kathryn PoppCFOFT$83,041$4,855$87,896

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
PcsConstruction1301 E 9TH ST, Cleveland, OH 44114$1,102,017
Revenue and Support

Revenue Composition

Contributions and Grants
$2,916,140
Program Service Revenue
$2,846,037
Investment Income
$31,221
Other Revenue
$147,249
All Other Contributions
$15,300
Change in Net Assets
$-213,233

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,940,647
Total Revenue per Audited Statements
$5,940,647
Total Revenue per Form 990
$5,940,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,013,198
Other Expenses$1,140,682
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,683,431$374,245-$4,057,676
Other Employee Benefits$361,814$54,908-$416,722
Payroll Taxes$307,402$46,651-$354,053
Fees for Services Other$325,609--$325,609
Occupancy$197,411$29,958-$227,369
Travel$181,409$27,530-$208,939
Current Officers, Directors, Trustees, and Key Employees$184,747--$184,747
Depreciation Depletion$85,075$12,911-$97,986
Insurance$64,088$9,726-$73,814
Interest$43,858$6,656-$50,514
Other Expenses$42,701$6,480-$49,181
Fees for Services Legal$7,076$38,488-$45,564
Fees for Services Accounting-$12,000-$12,000
Total Functional Expenses$5,527,778$626,102$0$6,153,880

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,153,880
Total Expenses per Audited Statements$6,153,880
Total Expenses per Form 990$6,153,880
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
Funds Held for Others$19,356
Refund Due Grantors-
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
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, Page 6, Part VI, Line 11B

Prior to filing with the irs, the form 990 (as completed by the organization's certified public accountant) is presented to the chief financial officer and president & chief executive officer for review and approval. The form 990 is then distributed to the full board of directors electronically for review. The directors are provided time to review the form, with any comments and questions addressed as needed. An officer then authorizes the final filing of the 990 by signing form 8879-eo and the 990 is electronically submitted to the irs.

Form 990, Page 6, Part VI, Line 12C

All officers, directors, and key employees are required to disclose at least annually, any conflicts of interest with the agency. The ceo and board chair review all annual disclosure forms and take action as necessary.

Form 990, Page 6, Part VI, Line 15A

Compensation of the chief executive officer and other top management officials is reviewed and approved by the board of directors, all of whom are independent. The board considers wage surveys provided by the council of behavioral health care providers and other relevant salary data in the local market, along with employee productivity and performance.

Form 990, Page 6, Part VI, Line 19

The agency makes its governing documents, conflict of interest policy and financial statements available to the puclic upon request.

Filing and Contact Details

Filer

Filer Name
Beacon Health
EIN
34-1109253
Phone
4403549924
Address
9220 MENTOR AVE, MENTOR, OH 44060

Signing Officer

Name
Spence Kline
Title
Chief Executive Officer
Phone
4403549924
Signed
2016-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spence Kline
Formed
1969
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
165
Volunteers
20

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Beacon health (formerly "neighboring") began operations in 1969 and was incorporated in january, 1974, as a private, non-profit organization for the purpose of providing mental health services, vocational rehabilitation, education, support and socialization activities for individuals with mental health disorders, residing primarily in lake county (ohio). Beacon health's primary sources of support and revenue include medicaid and medicare reimbursements, lake county adamhs board funding, and federal, state and local grant revenues and client fees. Beacon health's mission is to provide comprehensive health services to lake county residents with mental illness and substance use disorders. Beacon health is accredited by carf international through december, 2017. Carf is an internationally-known accreditation entity, evaluating service quality for health and human service providers.

Form 990, Page 2, Part III, Line 4A

Monitoring and medication management. All medications are prescribed and administered by beacon health's psychiatry staff. Beacon health also offers a wide variety of socialization activities and support groups for mental health consumers. In addition to program service revenue, government grant revenue is received for mental health services.

Form 990, Page 2, Part III, Line 4D

The agency provides its mental health consumers with a variety of additional supportive services which include arranging transportation services at no cost for mental health and medical appointments; criminal justice programs that provide evaluation, consultation, referral and discharge planning to inmates; support groups that provide support, education and socialization opportunities. Crisis hotline services staffed 24/7 by a trained employee to discuss what is on your mind and forensic monitoring which tracks and monitors those in the court system with mental illness by coordinating care, risk management and public safety.

Financial Statement Notes

Schedule D, Page 3, Part X

Beacon health is a non-profit organization that is tax exempt under section 501(c)(3) of the internal revenue code. Beacon health has no unrelated business income. Accordingly, no provision for income taxes has been recorded. Beacon health follows the authoritative guidance relating to accounting for uncertainty in income taxes included in asc topic income taxes. This provision provides consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a threshold of "more likely than not" for recognition and de- recognition of tax positions taken or expected to be taken in a tax return. Beacon health performed an evaluation of uncertain tax positions for the year ended june 30, 2015, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of june 30, 2015, the statute of limitations for tax years 2011 through 2013 remains open with the us federal jurisdiction or the various states and local jurisdictions which beacon health files tax returns. It is beacon health's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense.

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IRS990/MissionDesc0BEACON HEALTH (FORMERLY "NEIGHBORING") BEGAN OPERATIONS IN 1969 AND WAS INCORPORATED IN JANUARY, 1974, AS A PRIVATE, NON-PROFIT ORGANIZATION FOR THE PURPOSE OF PROVIDING MENTAL HEALTH SERVICES, VOCATIONAL REHABILITATION, EDUCATION, SUPPORT AND SOCIALIZATION ACTIVITIES FOR INDIVIDUALS WITH MENTAL HEALTH DISORDERS, RESIDING PRIMARILY IN LAKE COUNTY (OHIO). BEACON HEALTH'S PRIMARY SOURCES OF SUPPORT AND REVENUE INCLUDE MEDICAID AND MEDICARE REIMBURSEMENTS, LAKE COUNTY ADAMHS BOARD FUNDING, AND FEDERAL, STATE AND LOCAL GRANT REVENUES AND CLIENT FEES. BEACON HEALTH'S MISSION IS TO PROVIDE COMPREHENSIVE HEALTH SERVICES TO LAKE COUNTY RESIDENTS WITH MENTAL ILLNESS AND SUBSTANCE USE DISORDERS. BEACON HEALTH IS ACCREDITED BY CARF INTERNATIONAL THROUGH DECEMBER, 2017. CARF IS AN INTERNATIONALLY-KNOWN ACCREDITATION ENTITY, EVALUATING SERVICE QUALITY FOR HEALTH AND HUMAN SERVICE PROVIDERS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0VOCATIONAL REHABILITATION PROGRAMS: THE AGENCY'S VOCATIONAL REHABILITATION PROGRAMS INCLUDE JOB TRAINING, COUNSELING AND PLACEMENT SERVICES. BEACON HEALTH'S EMPLOYMENT SERVICES DEPARTMENT PROVIDES HELP WITH FINDING AND KEEPING A JOB. BEACON HEALTH PROVIDES RAPID JOB SEARCH AND FOLLOW-ALONG SUPPORT FOR MENTAL HEALTH CONSUMERS WHO WANT TO WORK AND EARN PART- OR FULL-TIME COMPETITIVE WAGES. IN ADDITION TO PROGRAM SERVICE REVENUE, GOVERNMENT GRANT REVENUE ALSO PROVIDES FUNDING FOR VOCATIONAL REHABILITAION PROGRAMS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ALCOHOL AND DRUG SERVICES: BEACON HEALTH DUAL DIAGNOSIS PROGRAM PROVIDES ASSESSMENT, COUNSELING AND CASE MANAGEMENT SERVICES FOR PERSONS WITH RECURRING MENTAL HEALTH AND SUBSTANCE ABUSE DISORDERS. TREATMENT IS AVAILABLE ON A ONE-TO-ONE BASIS AS WELL AS PART OF A GROUP. IN ADDITION TO PROGRAM SERVICE REVENUE, GOVERNMENT GRANT REVENUE ALSO PROVIDES FUNDING FOR ALCOHOL AND DRUG SERVICES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE AGENCY PROVIDES ITS MENTAL HEALTH CONSUMERS WITH A VARIETY OF ADDITIONAL SUPPORTIVE SERVICES WHICH INCLUDE ARRANGING TRANSPORTATION SERVICES AT NO COST FOR MENTAL HEALTH AND MEDICAL APPOINTMENTS; CRIMINAL JUSTICE PROGRAMS THAT PROVIDE EVALUATION, CONSULTATION, REFERRAL AND DISCHARGE PLANNING TO INMATES; SUPPORT GROUPS THAT PROVIDE SUPPORT, EDUCATION AND SOCIALIZATION OPPORTUNITIES. CRISIS HOTLINE SERVICES STAFFED 24/7 BY A TRAINED EMPLOYEE TO DISCUSS WHAT IS ON YOUR MIND AND FORENSIC MONITORING WHICH TRACKS AND MONITORS THOSE IN THE COURT SYSTEM WITH MENTAL ILLNESS BY COORDINATING CARE, RISK MANAGEMENT AND PUBLIC SAFETY.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENTS 52,083 AMORT OF LOAN FORGIVENESS 170,018 OTHER REVENUE 392,133
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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