Civic Intelligence

Beacon Health

990 • Fiscal year 2016 • EIN 34-1109253

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

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

85th percentile

0.76x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.73x

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

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

Net Margin

31st percentile

-2.6%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

79th percentile

$216,739

Higher top officer pay than 79% 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

19th percentile

-4.9%

Faster asset growth than 19% of similar nonprofits.

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

Revenue Growth

28th percentile

-5.7%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Down

$5,393,501

Down $276,975 (-4.9%) from 2015

Net Assets

Down

$1,277,492

Down $147,003 (-10%) from 2015

Liabilities

Down

$4,116,009

Down $129,972 (-3.1%) from 2015

Revenue

Down

$5,602,861

Down $337,786 (-5.7%) from 2015

Expenses

Down

$5,749,864

Down $404,016 (-6.6%) from 2015

Net Income

Up

-$147,003

Up $66,230 (+31%) from 2015

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

2016

Assets$5,393,501
Liabilities$4,116,009
Net Assets$1,277,492

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

2016

Revenue$5,602,861
Expenses$5,749,864
Net Income-$147,003
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$5,602,861
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$4,314,210$4,204,578▼ $109,632
Savings and Temporary Cash Investments$638,697$507,165▼ $131,532
Pledges and Grants Receivable$284,943$327,233▲ $42,290
Cash and Non-Interest-Bearing Accounts$280,353$220,979▼ $59,374
Accounts Receivable$119,673$102,951▼ $16,722
Prepaid Expenses and Deferred Charges$28,846$27,841▼ $1,005
Total Assets$5,670,476$5,393,501▼ $276,975
Other Assets Total$3,754$2,754▼ $1,000
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,718,906$3,575,389▼ $143,517
Accounts Payable and Accrued Expenses$396,164$422,430▲ $26,266
Deferred Revenue$111,555$103,963▼ $7,592
Other Liabilities$19,356$14,227▼ $5,129
Total Liabilities$4,245,981$4,116,009▼ $129,972
Net Assets / Fund Balance
Unrestricted Net Assets$1,349,495$1,224,406▼ $125,089
Temporarily Rstr Net Assets$75,000$53,086▼ $21,914
Total Net Assets Fund Balance$1,424,495$1,277,492▼ $147,003
Total Liabilities and Net Assets / Fund Balance$5,670,476$5,393,501▼ $276,975

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,461,386$154,516$3,615,902
Land$658,066-$658,066
Equipment$85,126$523,936$609,062
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Michael GorjancPhysicianFT$210,997$5,742$216,739
Pushpalatha VenkataramanPhysicianFT$126,675-$126,675
Dr Alf BergmanPhysicianFT$113,147$5,680$118,827
W Spencer KlineChief Exec OFT$108,772$8,983$117,755
Kathryn PoppChief FinancFT$87,164$5,629$92,793
Shayna JacksonChief ClinicFT$38,674-$38,674

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,649,922
Program Service Revenue
$2,846,883
Investment Income
$843
Other Revenue
$105,213
All Other Contributions
$24,304
Change in Net Assets
$-147,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,602,861
Total Revenue per Audited Statements
$5,602,861
Total Revenue per Form 990
$5,602,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,765,980
Other Expenses$983,884
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,287,080$491,205-$3,778,285
Other Employee Benefits$358,836$54,570-$413,406
Payroll Taxes$293,147$44,580-$337,727
Fees for Services Other$216,098$32,863-$248,961
Current Officers, Directors, Trustees, and Key Employees$236,562--$236,562
Occupancy$153,782$23,386-$177,168
Depreciation Depletion$137,320$20,883-$158,203
Travel$131,161$19,946-$151,107
Interest$76,932$11,699-$88,631
Insurance$60,329$9,175-$69,504
Other Expenses$31,883$4,849-$36,732
Total Functional Expenses$5,029,636$720,228$0$5,749,864

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,749,864
Total Expenses per Audited Statements$5,749,864
Total Expenses per Form 990$5,749,864
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$14,227
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) was presented to the chief financial officer and president & chief executive officer for review and approval. The form 990 was 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
W Spencer Kline
Title
Chief Exec Officer
Phone
4406393501
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
W Spencer Kline
Formed
1969
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
157
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

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.

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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 39,531 AMORT OF LOAN FORGIVENESS 136,031 OTHER REVENUE 390,689
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