Civic Intelligence

Jefferson Behavioral Health System

990 • Fiscal year 2014 • EIN 34-1550265

Jul 01, 2013 to Jun 30, 2014 • Filed on May 06, 2015

3200 Johnson Road43952

(740) 264-7751

Siviq Scores

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

Liabilities / Assets

90th percentile

0.92x

Higher debt load relative to assets than 90% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.26x

Higher debt load relative to revenue than 58% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

23rd percentile

-5.4%

Higher net margin than 23% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

71st percentile

$172,242

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

3rd percentile

-24%

Faster asset growth than 3% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,759,672

Down $550,748 (-24%) from 2013

Net Assets

Down

$132,039

Down $329,106 (-71%) from 2013

Liabilities

Down

$1,627,633

Down $221,642 (-12%) from 2013

Revenue

$6,148,042

No earlier filing loaded for comparison.

Expenses

Up

$6,477,148

Up $294,254 (+4.8%) from 2013

Net Income

-$329,106

No earlier filing loaded for comparison.

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$0-$1.0MAssets 2010: $2,933,996Liabilities 2010: $2,068,786Net Assets 2010: $865,2102010Assets 2011: $2,783,550Liabilities 2011: $2,471,322Net Assets 2011: $312,2282011Assets 2012: $2,372,670Liabilities 2012: $2,597,531Net Assets 2012: -$224,8612012Assets 2013: $2,310,420Liabilities 2013: $1,849,275Net Assets 2013: $461,1452013Assets 2014: $1,759,672Liabilities 2014: $1,627,633Net Assets 2014: $132,0392014Assets 2015: $2,668,551Liabilities 2015: $2,315,889Net Assets 2015: $352,6622015Assets 2016: $3,017,813Liabilities 2016: $2,097,488Net Assets 2016: $920,3252016Assets 2017: $2,776,787Liabilities 2017: $1,974,659Net Assets 2017: $802,1282017Assets 2018: $2,508,556Liabilities 2018: $1,737,026Net Assets 2018: $771,5302018Assets 2019: $2,425,735Liabilities 2019: $963,925Net Assets 2019: $1,461,8102019Assets 2020: $2,984,258Liabilities 2020: $1,794,115Net Assets 2020: $1,190,1432020

Highlighted filing

2014

Assets$1,759,672
Liabilities$1,627,633
Net Assets$132,039

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $6,612,6182010Expenses 2011: $6,057,7582011Expenses 2012: $6,413,0252012Expenses 2013: $6,182,8942013Revenue 2014: $6,148,042Expenses 2014: $6,477,148Net Income 2014: -$329,1062014Revenue 2015: $6,663,082Expenses 2015: $6,442,459Net Income 2015: $220,6232015Revenue 2016: $5,598,288Expenses 2016: $5,030,625Net Income 2016: $567,6632016Revenue 2017: $4,258,869Expenses 2017: $4,377,066Net Income 2017: -$118,1972017Revenue 2018: $3,991,773Expenses 2018: $4,022,371Net Income 2018: -$30,5982018Revenue 2019: $4,040,632Expenses 2019: $4,105,737Net Income 2019: -$65,1052019Revenue 2020: $3,516,611Expenses 2020: $3,714,214Net Income 2020: -$197,6032020

Highlighted filing

2014

Revenue$6,148,042
Expenses$6,477,148
Net Income-$329,106
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 6, 2015
Return Version
2013v4.0
Gross Receipts
$6,148,042
Mission and Program Overview

Mission

To provide assistance to the mentally disfunctunate and drug and alchohol substance abusers of jefferson county.

To provide assistance to the mentally disfunctunate and drug and alcohol substance abusers of jefferson county, ohio

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$563,328$800,885▲ $237,557
Accounts Receivable$1,154,734$613,899▼ $540,835
Cash and Non-Interest-Bearing Accounts$485,300$272,691▼ $212,609
Other Notes and Loans Receivable, Net$92,293$56,705▼ $35,588
Prepaid Expenses and Deferred Charges$14,765$15,492▲ $727
Total Assets$2,310,420$1,759,672▼ $550,748
Liabilities
Mortgage Notes Payable Secured by Investment Property$825,678$694,622▼ $131,056
Accounts Payable and Accrued Expenses$443,953$552,063▲ $108,110
Other Liabilities$372,670$370,321▼ $2,349
Deferred Revenue$206,974$10,627▼ $196,347
Total Liabilities$1,849,275$1,627,633▼ $221,642
Net Assets / Fund Balance
Unrestricted Net Assets$461,145$132,039▼ $329,106
Total Net Assets Fund Balance$461,145$132,039▼ $329,106
Total Liabilities and Net Assets / Fund Balance$2,310,420$1,759,672▼ $550,748

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$217,299$408,999$626,298
Buildings$560,375$50,482$610,857
Land$23,211-$23,211
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Surinder SinghPsychiatristFT$172,242$172,242
Anthony J SheposhCEOFT$150,043$150,043
Prabhjut DeolPsychiatristPT$146,214$146,214
Jaswinder ChatthaPsychiatristPT$116,860$116,860
Kathleen MadiganCFOFT$86,852$86,852

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,078,112
Program Service Revenue
$4,037,734
Investment Income
$8,901
Other Revenue
$23,295
All Other Contributions
$156,185
Change in Net Assets
$-329,106

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,148,042
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,148,042
Total Revenue per Form 990
$6,148,042
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,927,925
Other Expenses$1,549,223
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,609,494$923,160-$3,532,654
Other Employee Benefits$831,101$327,275-$1,158,376
Occupancy$307,093$62,271-$369,364
All Other Expenses$116,969$133,803-$250,772
Current Officers, Directors, Trustees, and Key Employees-$236,895-$236,895
Travel$167,828$14,056-$181,884
Depreciation Depletion$9,858$70,904-$80,762
Interest-$55,276-$55,276
Other Expenses$3,456$43,062-$46,518
Fees for Services Accounting-$43,124-$43,124
Office Expenses$2,493$32,976-$35,469
Advertising$15,565$2,477-$18,042
Conferences and Meetings$15,558$2,388-$17,946
Total Functional Expenses$4,485,421$1,991,727$0$6,477,148

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,477,148
Total Expenses per Audited Statements$6,477,148
Total Expenses per Form 990$6,477,148
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
Fundraising Gross Income$8,429
Fundraising Direct Expenses$0
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
Medicaid Payable$370,321
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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 B, Line 11

A copy of form 990 "return of organizations exempt of income tax" is distributed to each board member for review. Upon review if there is any questions, they will be addressed by the finance supervisor and or the preparer.

Form 990, Part VI, Section B, Line 15

The process for determining compensation of the organization's ceo and key employees include a review and approval by the board, comparability data, and contermporaneous susbtantiation through annual reviews.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon written or verbal request made at the organization offices located in steubenville, ohio.

Filing and Contact Details

Filer

EIN
34-1550265
Phone
7402647751

Signing Officer

Name
Anthony Sheposh
Title
Executive Director
Phone
7402647751
Signed
2015-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Sheposh
Formed
1988
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
143
Volunteers
0

Preparer

Preparer
Julie L Ryan CPA
Phone
3042335030
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IRS990/OccupancyGrp/ManagementAndGeneralAmt062271
IRS990/OccupancyGrp/ProgramServicesAmt0307093
IRS990/OccupancyGrp/TotalAmt0369364
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032976
IRS990/OfficeExpensesGrp/ProgramServicesAmt02493
IRS990/OfficeExpensesGrp/TotalAmt035469
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0327275
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0831101
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01158376
IRS990/OtherExpensesGrp/Desc0ROOM AND BOARD
IRS990/OtherExpensesGrp/Desc1PHARMACEUTICALS, LAB &
IRS990/OtherExpensesGrp/Desc2DUES, LICENSES AND FEES
IRS990/OtherExpensesGrp/Desc3LIABILITY INSURANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt244054
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt343062
IRS990/OtherExpensesGrp/ProgramServicesAmt0323328
IRS990/OtherExpensesGrp/ProgramServicesAmt163952
IRS990/OtherExpensesGrp/ProgramServicesAmt218726
IRS990/OtherExpensesGrp/ProgramServicesAmt33456
IRS990/OtherExpensesGrp/TotalAmt0323328
IRS990/OtherExpensesGrp/TotalAmt163958
IRS990/OtherExpensesGrp/TotalAmt262780
IRS990/OtherExpensesGrp/TotalAmt346518
IRS990/OtherLiabilitiesGrp/BOYAmt0372670
IRS990/OtherLiabilitiesGrp/EOYAmt0370321
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014866
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014866
IRS990/OtherRevenueTotalAmt014866
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0923160
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02609494
IRS990/OtherSalariesAndWagesGrp/TotalAmt03532654
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt092293
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt056705
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014765
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015492
IRS990/PrincipalOfficerNm0ANTHONY SHEPOSH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID AND MATCH
IRS990/ProgramServiceRevenueGrp/Desc1SELF PAY FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03711802
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1325932
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03711802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1325932
IRS990/ProgSrvcAccomActy2Grp/Desc0DRUG AND ALCOHOL SERVICES/HOUSING SERVICES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0857862
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0775263
IRS990/ProgSrvcAccomActy3Grp/Desc0DEVELOPMENT SERVICES
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014551
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt012968
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02300017
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04007
IRS990/PYOtherExpensesAmt01412483
IRS990/PYOtherRevenueAmt039849
IRS990/PYProgramServiceRevenueAmt04457466
IRS990/PYRevenuesLessExpensesAmt0618445
IRS990/PYSalariesCompEmpBnftPaidAmt04770411
IRS990/PYTotalExpensesAmt06182894
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06801339
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-329106
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03264369
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02078112
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02300017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02468847
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02310171
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06357847
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt015514994
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08901
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04007
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05320
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02970
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt026435
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt016208587
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt014866
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt034774
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt020468
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt045960
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt021039
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0137107
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98960
IRS990ScheduleA/PublicSupportPY170Pct00.99190
IRS990ScheduleA/PublicSupportTotal170Amt015514994
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02078112
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02300017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02468847
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02310171
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06357847
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt015514994
IRS990ScheduleA/TotalSupportAmt015678536
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0560375
IRS990ScheduleD/BuildingsGrp/DepreciationAmt050482
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0610857
IRS990ScheduleD/EquipmentGrp/BookValueAmt0217299
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0408999
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0626298
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06477148
IRS990ScheduleD/LandGrp/BookValueAmt023211
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt023211
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0370321
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEDICAID PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06148042
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0800885
IRS990ScheduleD/TotalExpensesPerForm990Amt06477148
IRS990ScheduleD/TotalLiabilityAmt0370321
IRS990ScheduleD/TotalRevenuePerForm990Amt06148042
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06148042
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06477148
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00

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