Civic Intelligence

Beacon Health

990 • Fiscal year 2018 • EIN 34-1109253

Jul 01, 2017 to Jun 30, 2018 • Filed on May 01, 2019

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

93rd percentile

1.03x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.87x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

11th percentile

-23%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

81st percentile

$228,400

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

8th percentile

-13%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

19th percentile

-11%

Faster revenue growth than 19% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$4,511,026

Down $656,633 (-13%) from 2017

Net Assets

Down

-$142,028

Down $1,224,346 (-113%) from 2017

Liabilities

Up

$4,653,054

Up $567,713 (+14%) from 2017

Revenue

Down

$5,359,183

Down $646,075 (-11%) from 2017

Expenses

Up

$6,583,529

Up $383,097 (+6.2%) from 2017

Net Income

Down

-$1,224,346

Down $1,029,172 (-527%) from 2017

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

2018

Assets$4,511,026
Liabilities$4,653,054
Net Assets-$142,028

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

2018

Revenue$5,359,183
Expenses$6,583,529
Net Income-$1,224,346
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 1, 2019
Return Version
2017v2.3
Gross Receipts
$5,359,183
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.

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, 2020. 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$4,088,197$3,935,094▼ $153,103
Cash and Non-Interest-Bearing Accounts$408,673$272,864▼ $135,809
Pledges and Grants Receivable$466,014$234,545▼ $231,469
Accounts Receivable$60,842$40,627▼ $20,215
Prepaid Expenses and Deferred Charges$30,747$22,848▼ $7,899
Savings and Temporary Cash Investments$110,432$5,048▼ $105,384
Total Assets$5,167,659$4,511,026▼ $656,633
Other Assets Total$2,754--
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,434,401$4,000,619▲ $566,218
Accounts Payable and Accrued Expenses$327,960$343,271▲ $15,311
Other Liabilities$112,059$309,164▲ $197,105
Deferred Revenue$210,921--
Total Liabilities$4,085,341$4,653,054▲ $567,713
Net Assets / Fund Balance
Temporarily Rstr Net Assets$46,972--
Unrestricted Net Assets$1,035,346$-142,028▼ $1,177,374
Total Net Assets Fund Balance$1,082,318$-142,028▼ $1,224,346
Total Liabilities and Net Assets / Fund Balance$5,167,659$4,511,026▼ $656,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,194,008$462,664$3,656,672
Land$658,066-$658,066
Equipment$83,020$542,450$625,470
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Michael GorjancPhysicianFT$222,133$6,267$228,400
Dr Alf BergmanPsychologistFT$185,188$7,226$192,414
Jeffrey M TurellPhysicianFT$189,365$574$189,939
Pushpalatha VenkataramanPhysicianFT$171,253$521$171,774
Kimberly a SandersAdv Prac RegFT$127,081$7,815$134,896
W Spencer KlineChief StrateFT$102,241$10,098$112,339
Shayna JacksonChief ClinicFT$84,738$480$85,218
Dave CookCFOFT$73,661$5,136$78,797

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,473,014
Program Service Revenue
$2,813,587
Investment Income
$407
Other Revenue
$72,175
All Other Contributions
$37,771
Change in Net Assets
$-1,224,346

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,359,183
Total Revenue per Audited Statements
$5,359,183
Total Revenue per Form 990
$5,359,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,355,652
Other Expenses$1,227,877
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,991,368$494,290-$4,485,658
Other Employee Benefits$434,738$53,838-$488,576
Payroll Taxes$339,388$42,030-$381,418
Fees for Services Other$236,100$29,239-$265,339
Occupancy$178,824$22,145-$200,969
Travel$175,177$21,694-$196,871
Depreciation Depletion$142,888$17,695-$160,583
Interest$107,711$13,339-$121,050
Insurance$72,840$9,020-$81,860
Other Expenses$67,155$8,316-$75,471
Total Functional Expenses$5,858,068$725,461$0$6,583,529

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,583,529
Total Expenses per Audited Statements$6,583,529
Total Expenses per Form 990$6,583,529
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
Refunds Due Grantors$235,647
Advances Due Crossroads$65,520
Funds Held for Others$7,997
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
Yes
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 4

SEE GENERAL FOOTNOTE.

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 public 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
Craig Hargenrader
Title
Current CFO
Phone
4406393501
Signed
2019-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Matoney
Formed
1969
Legal Domicile
Oh
Voting Board Members
33
Independent Board Members
33
Employees
136
Volunteers
24

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, 2020. 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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