Civic Intelligence

Comprehensive Mental Health Services Inc

990 • Fiscal year 2018 • EIN 43-0949079

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

17844 E 23rd Street SouthIndependence, MO 64057

(816) 254-3652

Siviq Scores

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

Liabilities / Assets

40th percentile

0.12x

Higher debt load relative to assets than 40% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

37th percentile

0.14x

Higher debt load relative to revenue than 37% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

60th percentile

6.4%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

67th percentile

$234,941

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

71st percentile

8.5%

Faster asset growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

67th percentile

11%

Faster revenue growth than 67% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$15,995,831

Up $1,251,889 (+8.5%) from 2017

Net Assets

Up

$14,042,406

Up $922,439 (+7.0%) from 2017

Liabilities

Up

$1,953,425

Up $329,450 (+20%) from 2017

Revenue

Up

$14,463,383

Up $1,428,742 (+11%) from 2017

Expenses

Up

$13,540,944

Up $1,779,308 (+15%) from 2017

Net Income

Down

$922,439

Down $350,566 (-28%) from 2017

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $7,720,623Liabilities 2010: $3,718,920Net Assets 2010: $4,001,7032010Assets 2011: $8,476,143Liabilities 2011: $3,521,051Net Assets 2011: $4,955,0922011Assets 2012: $9,414,485Liabilities 2012: $2,445,839Net Assets 2012: $6,968,6462012Assets 2013: $10,215,754Liabilities 2013: $2,107,861Net Assets 2013: $8,107,8932013Assets 2014: $11,076,667Liabilities 2014: $1,586,992Net Assets 2014: $9,489,6752014Assets 2015: $12,260,239Liabilities 2015: $1,710,391Net Assets 2015: $10,549,8482015Assets 2016: $13,465,432Liabilities 2016: $1,618,470Net Assets 2016: $11,846,9622016Assets 2017: $14,743,942Liabilities 2017: $1,623,975Net Assets 2017: $13,119,9672017Assets 2018: $15,995,831Liabilities 2018: $1,953,425Net Assets 2018: $14,042,4062018Assets 2019: $16,625,025Liabilities 2019: $1,545,932Net Assets 2019: $15,079,0932019Assets 2020: $19,124,933Liabilities 2020: $3,735,037Net Assets 2020: $15,389,8962020Assets 2021: $19,947,196Liabilities 2021: $4,056,100Net Assets 2021: $15,891,0962021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2018

Assets$15,995,831
Liabilities$1,953,425
Net Assets$14,042,406

Operations Trend

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

$40M$20M$0-$20M-$40MExpenses 2010: $10,923,5722010Expenses 2011: $11,245,2042011Expenses 2012: $12,090,4532012Expenses 2013: $11,999,8602013Revenue 2014: $13,166,048Expenses 2014: $11,784,266Net Income 2014: $1,381,7822014Revenue 2015: $12,487,143Expenses 2015: $11,426,970Net Income 2015: $1,060,1732015Revenue 2016: $13,072,391Expenses 2016: $11,775,277Net Income 2016: $1,297,1142016Revenue 2017: $13,034,641Expenses 2017: $11,761,636Net Income 2017: $1,273,0052017Revenue 2018: $14,463,383Expenses 2018: $13,540,944Net Income 2018: $922,4392018Revenue 2019: $16,307,784Expenses 2019: $15,271,097Net Income 2019: $1,036,6872019Revenue 2020: $16,712,428Expenses 2020: $16,395,787Net Income 2020: $316,6412020Revenue 2021: $16,595,525Expenses 2021: $16,098,117Net Income 2021: $497,4082021Revenue 2022: $10,073,262Expenses 2022: $33,553,676Net Income 2022: -$23,480,4142022

Highlighted filing

2018

Revenue$14,463,383
Expenses$13,540,944
Net Income$922,439
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$14,463,383
Mission and Program Overview

Mission

In partnership with individuals, families and our community, cmhs, inc. Provides the highest quality behavioral health services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,809,188$10,000,965▲ $191,777
Land, Buildings, and Equipment, Net$3,907,632$4,626,398▲ $718,766
Accounts Receivable$868,407$1,262,021▲ $393,614
Prepaid Expenses and Deferred Charges$158,715$106,447▼ $52,268
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$14,743,942$15,995,831▲ $1,251,889
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,071,228$1,191,072▲ $119,844
Deferred Revenue$472,552$683,411▲ $210,859
Mortgage Notes Payable Secured by Investment Property$80,195$78,942▼ $1,253
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,623,975$1,953,425▲ $329,450
Net Assets / Fund Balance
Unrestricted Net Assets$12,974,967$14,042,406▲ $1,067,439
Temporarily Rstr Net Assets$145,000$0▼ $145,000
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$13,119,967$14,042,406▲ $922,439
Total Liabilities and Net Assets / Fund Balance$14,743,942$15,995,831▲ $1,251,889

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,002,924$2,191,181$6,194,105
Equipment$171,302$611,807$783,109
Other Land Buildings$176,672$377,069$553,741
Land$275,500-$275,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Syed JaffriMedical Director/psychiatristFT$224,628$10,313$234,941
Terry ChancePsychiatristFT$199,930$22,317$222,247
Joy CopelandPresident/CEO-ending 01/2018FT$138,060$18,093$156,153
Meghnad DesaiPsychiatristPT$135,734$4,875$140,609
Jennifer BrownAprnFT$135,844$4,363$140,207
Karen KleoppelCFOFT$115,097$11,380$126,477
Julie PrattVpoFT$111,801$11,170$122,971

Board Members and Trustees

NameTitle
David CookDirector/co-chair
Jay DorstDirector/co-chair
Anita WatsonDirector
Grace BoswellDirector
Kimberly GlackinDirector
Mike JonesDirector
Nora MageeDirector
Tom CranshawDirector
Steve ShipmanDirector/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Village At Carroll ParkResidential Housing5031 HARRY TRUMAN DRIVE, Grandview, MO 64030$210,353
Genoa HealthcarePharmacy18300 CASCADE AVE S STE 251, Tukwila, WA 98188$198,178
Revenue and Support

Revenue Composition

Contributions and Grants
$8,998
Program Service Revenue
$14,277,794
Investment Income
$4,416
Other Revenue
$172,175
All Other Contributions
$8,998
Change in Net Assets
$922,439

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,463,383
Revenue Not Reported on Form 990
$62,178
Total Revenue per Audited Statements
$14,525,561
Total Revenue per Form 990
$14,463,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,058,572
Other Expenses$3,473,828
Grants and Similar Amounts Paid$8,544
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,318,973$1,523,930-$7,842,903
Fees for Services Other$1,319,566$79,534$0$1,399,100
Other Employee Benefits$808,233$194,920-$1,003,153
Payroll Taxes$482,497$116,362-$598,859
Current Officers, Directors, Trustees, and Key Employees$388,268$93,638-$481,906
Depreciation Depletion$367,225--$367,225
Occupancy$255,327$61,576-$316,903
Office Expenses$209,146$50,439-$259,585
Insurance$194,735$46,966-$241,701
Travel$161,774$39,014-$200,788
Fees for Services Legal-$137,908-$137,908
Pension Plan Contributions$106,151$25,600-$131,751
All Other Expenses$51,714$12,472-$64,186
Fees for Services Accounting-$58,136-$58,136
Fees for Services Management$45,203$10,902-$56,105
Conferences and Meetings$39,032$9,413-$48,445
Grants to Domestic Orgs$8,544--$8,544
Advertising$5,522$1,330-$6,852
Fees for Services Lobbying$4,993$1,204-$6,197
Interest$1,114--$1,114
Total Functional Expenses$11,040,881$2,500,063$0$13,540,944

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,584,082
Expenses per Audited Statements$13,540,944
Total Expenses per Form 990$13,540,944
Expenses Not Reported on Form 990$43,138
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

Committees do not contemporaneously document minutes or actions undertaken. Committee meetings are not documented due to the fact that they do not have the full authority of the board. However, committees do report directly to the board and those reports are documented in the board meeting minutes.

Form 990, Part VI, Section B, Line 11B

Independent accounting firm prepares and reviews the 990. The 990 is then reviewed by the organization's officers and accounting personnel. Any questions or concerns the organization's officers and accounting personnel have are addressed and any corrections or clarifications that need to be made are made. The 990 is then provided to the finance committee of the board for their review prior to filing the 990. Any questions or concerns the finance committee have are addressed and any corrections or clarifications that need to be made are made. The final form 990 with all required schedules is then provided to all voting members of the board prior to filing the 990.

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

At the time of hire (or election in the case of corporate directors and trustees) and annually thereafter, the ceo or his/her designee shall provide to the board and to all executive officers, administrative staff, associates and volunteers a copy of the conflict of interest policy and the applicable conflict of interest disclosure form and questionnaire, which shall be completed to identify any relationships, positions or circumstances with respect to which it is believed a conflict may arise. Such annual monitoring and review procedures shall be part of the corporate compliance plan. An appropriate report shall be submitted to the audit committee concerning any interest so disclosed. Each member of the board of directors and all management associates shall disclose fully and frankly any and all actual or potential conflicts or duality of interest or responsibility, whether individual, personal or business, which may exist or appear as to comprehensive mental health services or any system entity or any matter or business which may come before the board (including its committees). The disclosing individual shall neither vote nor endeavor to influence corporate action in any such matter. Upon request of the subject board, the affected individual shall leave the boardroom while the matter is discussed and a vote, if any, shall be recorded in the minutes of the board or its committee.

Form 990, Part VI, Section B, Line 15A

The organization's process for determining ceo compensation begins with an initiative lead by the chairman of the governing board. The chairman compares compensation and salary data with other mental health organization's top management officials that is provided by the coalition of community mental health centers in missouri every two to three years. The chairman reviews the data and makes a recommendation to the board of directors in a closed executive board meeting where the compensation is then voted upon by all independent members of the board.

Form 990, Part VI, Line 15B

The ceo conducts an annual review of other officers and key employees compensation based on comparable salary data provided by the coalition of community mental health centers in missouri.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Comprehensive Mental Health Services Inc
EIN
43-0949079
In Care Of
% MICHELE KARST
Phone
8162543652
Address
17844 E 23RD STREET SOUTH, INDEPENDENCE, MO 64057

Signing Officer

Name
Julie Pratt
Title
President/CEO
Phone
8162543652
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Pratt
Formed
1969
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
303
Volunteers
9

Preparer

Firm
Bkd Llp
Address
1201 Walnut Suite 1700, Kansas City, MO 64106-2246
Preparer
Michael J Engle
Phone
8162216300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Established in 1969, comprehensive mental health services, inc (cmhs) is certified by the state of missouri, department of mental health and the commission on accreditation of rehabilitation facilities (carf) as a community mental health and substance abuse treatment center. In keeping with its mission and with respect to diversity, cmhs provides culturally competent mental health and substance abuse services for the indigent and/or under insured residents of jackson county. Cmhs offers services in a variety areas of psychiatric and substance abuse treatment for people who would otherwise go without treatment. With a staff of approximately 225 and multiple locations in eastern jackson county and kansas city, mo, cmhs serves over 6,000 individuals including children, adolescents, adults and elders each year.

Form 990, Part III, Line 4D

Other-Residential and Youth/School Services. The Residential Services program provides a wide range of supported housing options including intensive residential treatment, crisis and inpatient diversion care, semi-independent apartment living, and supplemented scattered site housing. This program also provides therapeutic in-home placement to youth and young adult through Treatment Family Home and Professional Parent Home settings. The Residential Services array is focused on building independent living skills with a view towards fully independent living. The Youth Community Support program provides treatment to seriously emotionally disturbed (SED) youth and transition-aged young adults (16-25) and their families/guardians with the goal of maintaining youth/young adults in their community. Services offered include: case management, in-home supports, educational and therapeutic groups, medication services, and Transition to Independence Process (TIP) services to transition-aged youth. On site individual and group therapy services are provided in a school setting at the alternative school in Blue Springs, Missouri.

Form 990 Part IX Line 11G

Description:professional services total fees:871774

Form 990 Part IX Line 11G

Description:contract services total fees:254529

Form 990 Part IX Line 11G

Description:pharmacy/lab services total fees:242720

Form 990 Part IX Line 11G

Description:consulting fees total fees:30077

Financial Statement Notes

Schedule D, Part X, Line 2

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

Schedule D, Part XI, Line 2D

Revenue reported by related organizations $ 61,258

Schedule D, Part XII, Line 2D

Expenses reported by related organizations $ 42,218

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10VPO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CFO
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IRS990/Form990PartVIISectionAGrp/TitleTxt13PSYCHIATRIST
IRS990/Form990PartVIISectionAGrp/TitleTxt14APRN
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
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IRS990/MissionDesc0SEE SCHEDULE O
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0106447
IRS990/PrincipalOfficerNm0JULIE PRATT
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IRS990/ProgramServiceRevenueGrp/BusinessCd0621300
IRS990/ProgramServiceRevenueGrp/Desc0MENTAL HEALTH SERVICES

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$10.1$33.6$23.5
2021Detailed filing. Detailed filing data is available for this year.$19.9$4.06$15.9$16.6$16.1$0.50
2020Detailed filing. Detailed filing data is available for this year.$19.1$3.74$15.4$16.7$16.4$0.32
2019Detailed filing. Detailed filing data is available for this year.$16.6$1.55$15.1$16.3$15.3$1.04
2018Detailed filing. Detailed filing data is available for this year.$16.0$1.95$14.0$14.5$13.5$0.92
2017Detailed filing. Detailed filing data is available for this year.$14.7$1.62$13.1$13.0$11.8$1.27
2016Detailed filing. Detailed filing data is available for this year.$13.5$1.62$11.8$13.1$11.8$1.30
2015Detailed filing. Detailed filing data is available for this year.$12.3$1.71$10.5$12.5$11.4$1.06
2014Detailed filing. Detailed filing data is available for this year.$11.1$1.59$9.49$13.2$11.8$1.38
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$2.11$8.11$12.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.41$2.45$6.97$12.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.48$3.52$4.96$11.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.72$3.72$4.00$10.9