Civic Intelligence

Northern Kentucky Mhmr Regional Board

EIN 61-0661458 • 501(c)3 • Covington, KY

Profile

Transforming lives and communities through excellence in mental health, substance use and developmental disability services.

503 Farrell DriveCovington, KY 41011

www.northkey.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

37th percentile

0.13x

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.19x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

57th percentile

7.4%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$484,431

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

61st percentile

8.7%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-4.6%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$68,727,497

Up $5,513,061 (+8.7%) from 2023

Liabilities

Up

$8,874,426

Up $774,850 (+9.6%) from 2023

Net Assets

Up

$59,853,071

Up $4,738,211 (+8.6%) from 2023

Revenue

Down

$47,714,684

Down $2,318,120 (-4.6%) from 2023

Expenses

Down

$44,195,841

Down $424,262 (-1.0%) from 2023

Net Income

Down

$3,518,843

Down $1,893,858 (-35%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $13,777,031Liabilities 2010: $4,926,921Net Assets 2010: $8,850,1102010Assets 2011: $14,518,336Liabilities 2011: $4,562,496Net Assets 2011: $9,955,8402011Assets 2012: $14,583,647Liabilities 2012: $4,132,572Net Assets 2012: $10,451,0752012Assets 2013: $15,113,654Liabilities 2013: $4,281,454Net Assets 2013: $10,832,2002013Assets 2014: $16,897,231Liabilities 2014: $4,767,108Net Assets 2014: $12,130,1232014Assets 2015: $19,477,765Liabilities 2015: $4,287,836Net Assets 2015: $15,189,9292015Assets 2016: $21,805,663Liabilities 2016: $4,108,166Net Assets 2016: $17,697,4972016Assets 2017: $24,638,492Liabilities 2017: $4,530,597Net Assets 2017: $20,107,8952017Assets 2018: $30,033,581Liabilities 2018: $4,466,485Net Assets 2018: $25,567,0962018Assets 2019: $34,622,015Liabilities 2019: $4,920,109Net Assets 2019: $29,701,9062019Assets 2020: $41,041,725Liabilities 2020: $5,549,066Net Assets 2020: $35,492,6592020Assets 2021: $48,007,236Liabilities 2021: $6,230,340Net Assets 2021: $41,776,8962021Assets 2022: $54,352,096Liabilities 2022: $5,450,135Net Assets 2022: $48,901,9612022Assets 2023: $63,214,436Liabilities 2023: $8,099,576Net Assets 2023: $55,114,8602023Assets 2024: $68,727,497Liabilities 2024: $8,874,426Net Assets 2024: $59,853,0712024

Highlighted filing

2024

Assets$68,727,497
Liabilities$8,874,426
Net Assets$59,853,071

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0Expenses 2010: $30,237,4492010Expenses 2011: $29,317,1662011Expenses 2012: $28,941,9122012Expenses 2013: $25,490,9592013Revenue 2014: $26,851,405Expenses 2014: $25,904,588Net Income 2014: $946,8172014Revenue 2015: $27,004,661Expenses 2015: $24,537,735Net Income 2015: $2,466,9262015Revenue 2016: $25,799,155Expenses 2016: $23,791,946Net Income 2016: $2,007,2092016Revenue 2017: $25,694,507Expenses 2017: $23,704,487Net Income 2017: $1,990,0202017Revenue 2018: $28,735,656Expenses 2018: $23,805,834Net Income 2018: $4,929,8222018Revenue 2019: $37,556,254Expenses 2019: $33,840,315Net Income 2019: $3,715,9392019Revenue 2020: $42,381,982Expenses 2020: $37,088,772Net Income 2020: $5,293,2102020Revenue 2021: $44,315,808Expenses 2021: $39,730,718Net Income 2021: $4,585,0902021Revenue 2022: $53,565,979Expenses 2022: $44,707,119Net Income 2022: $8,858,8602022Revenue 2023: $50,032,804Expenses 2023: $44,620,103Net Income 2023: $5,412,7012023Revenue 2024: $47,714,684Expenses 2024: $44,195,841Net Income 2024: $3,518,8432024

Highlighted filing

2024

Revenue$47,714,684
Expenses$44,195,841
Net Income$3,518,843

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$68.7$8.87$59.9$47.7$44.2$3.52
2023Detailed filing. Detailed filing data is available for this year.$63.2$8.10$55.1$50.0$44.6$5.41
2022Detailed filing. Detailed filing data is available for this year.$54.4$5.45$48.9$53.6$44.7$8.86
2021Detailed filing. Detailed filing data is available for this year.$48.0$6.23$41.8$44.3$39.7$4.59
2020Detailed filing. Detailed filing data is available for this year.$41.0$5.55$35.5$42.4$37.1$5.29
2019Detailed filing. Detailed filing data is available for this year.$34.6$4.92$29.7$37.6$33.8$3.72
2018Detailed filing. Detailed filing data is available for this year.$30.0$4.47$25.6$28.7$23.8$4.93
2017Detailed filing. Detailed filing data is available for this year.$24.6$4.53$20.1$25.7$23.7$1.99
2016Summary only. Only limited summary data is available for this year.$21.8$4.11$17.7$25.8$23.8$2.01
2015Detailed filing. Detailed filing data is available for this year.$19.5$4.29$15.2$27.0$24.5$2.47
2014Detailed filing. Detailed filing data is available for this year.$16.9$4.77$12.1$26.9$25.9$0.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$4.28$10.8$25.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$4.13$10.5$28.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$4.56$9.96$29.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$4.93$8.85$30.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$47,715,275
Mission and Program Overview

Mission

Transforming lives and communities through excellence in mental health, substance use and developmental disability services.

To enhance the quality of life in our community by providing mental health, mental retardation, and substance abuse services to those who have been affected by emotional, mental, and behavioral disorders. Most of the patients are indigent or on medicaid.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$33,665,360$36,677,938▲ $3,012,578
Investments in Publicly Traded Securities$12,240,491$18,604,131▲ $6,363,640
Investments Program Related$6,786,788$6,786,788→ $0
Accounts Receivable$6,149,240$4,641,621▼ $1,507,619
Savings and Temporary Cash Investments$2,205,488$0▼ $2,205,488
Land, Buildings, and Equipment, Net$1,176,371$1,189,178▲ $12,807
Prepaid Expenses and Deferred Charges$528,453$588,961▲ $60,508
Pledges and Grants Receivable$462,245$238,880▼ $223,365
Total Assets$63,214,436$68,727,497▲ $5,513,061
Liabilities
Accounts Payable and Accrued Expenses$7,054,336$8,824,993▲ $1,770,657
Deferred Revenue$1,045,240$49,433▼ $995,807
Total Liabilities$8,099,576$8,874,426▲ $774,850
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$55,114,860$59,853,071▲ $4,738,211
Total Net Assets Fund Balance$55,114,860$59,853,071▲ $4,738,211
Total Liabilities and Net Assets / Fund Balance$63,214,436$68,727,497▲ $5,513,061

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$834,649$6,352,246$7,186,895
Other Land Buildings$345,103$475,594$820,697
Leasehold Improvements$9,426$78,553$87,979
Investment Program Related Org$6,730,213--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Owen T NicholsPresident/CEO (non-voting)FT$470,666$13,765$484,431
Brian JonesLead Medical OfficerFT$250,941$33,137$284,078
Art Jones Non-votingCheif of Bus. Mgmt & DvlmptFT$219,504$21,620$241,124
Robert VonckxChief of Operations & TalentFT$163,399$26,208$189,607
Jennifer MillerChief of Services & DvlpmtFT$131,803$13,418$145,221
Jessica EllisCheif Integrated Care OfficerFT$127,324$3,523$130,847
Amber Miller-willmothAprnFT$104,812$13,853$118,665
Ashley MeadowsAprnFT$109,170$1,294$110,464

Board Members and Trustees

NameTitle
Blair WhitakerChair
Stephanie HuhnPast Chair
Cassandra WelchVice Chair
Bari JoslynDirector
David L ChristenDirector
James ThelenDirector
Stephen ZimmermanDirector
Gary GoetzSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Drugs Don't Work Of Nky LLCDrug Screenings601 WASHINGTON AVE, Newport, KY 41071$269,300
Mental Health AmericaPeer/education ServicesPO BOX 122604, Covington, KY 41011$200,000
Annexmed INCBilling Consulting299 S MAIN ST, Salt Lake City, UT 84111$153,600
QualifactsAr Billing System ServicePO BOX 34456, West Bethesda, MD 20817$152,373
Emerge Technologies LLCIt Consulting7660 TURFWAY ROAD STE 200, Florence, KY 41042$142,647
Revenue and Support

Revenue Composition

Contributions and Grants
$14,208,882
Program Service Revenue
$31,781,419
Investment Income
$1,591,874
Other Revenue
$132,509
Change in Net Assets
$3,518,843

Audited Revenue Reconciliation

Revenue per Audited Statements
$35,437,383
Revenue Not Reported on Financial Statements
$12,277,301
Revenue Not Reported on Form 990
$1,011,019
Other Revenue Adjustments
$12,175,567
Total Revenue per Audited Statements
$36,448,402
Total Revenue per Form 990
$47,714,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$24,438,286
Other Expenses$19,757,555
Total Fundraising Expense$1,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,470,235$1,770,745$1,098$20,242,078
Pension Plan Contributions$3,129,817--$3,129,817
Fees for Services Other$1,192,541$660,036-$1,852,577
Current Officers, Directors, Trustees, and Key Employees-$965,026-$965,026
Other Expenses$864,237$122,265-$864,237
All Other Expenses$365,567$353,422-$718,989
Occupancy$649,018$17,838-$666,856
Insurance-$404,372-$404,372
Depreciation Depletion$127,901$212,445-$340,346
Travel$227,732$23,728-$251,460
Payroll Taxes$46,947$54,418-$101,365
Fees for Services Accounting-$47,848-$47,848
Fees for Services Legal-$8,800-$8,800
Total Functional Expenses$39,491,223$4,703,520$1,098$44,195,841

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$44,195,841
Expenses per Audited Statements$32,020,274
Total Expenses per Audited Statements$32,020,274
Expenses Not Reported on Financial Statements$12,175,567
Other Expense Adjustments$12,175,567
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
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The 990 is reviewed and approved by the board of directors and then is filed.

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

The conflict of interest policy is reviewed annually with the board members. Any member with a conflict cannot vote on the matter.

Form 990, Part VI, Section B, Line 15

The board compensation committee reviews compensation of the executive director annually and the board determines if adjustment is necessary. Form 990 of other organizations are used for comparison as well as a compensation survey or study. For key employees, human resources reviews compensation annually with input from the executive director, and ultimately the board approves any compensation adjustments.

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 request.

Filing and Contact Details

Filer

Filer Name
Northern Kentucky Mhmr Regional Board
EIN
61-0661458
Phone
8595783200
Address
503 FARRELL DRIVE, COVINGTON, KY 41011
Doing Business As
North Key Community Care

Signing Officer

Name
Art Jones
Title
Chief of Business Mgmt. & Dev.
Phone
8595783250
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Owen Nichols
Formed
1966
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
8
Employees
60
Volunteers
9

Preparer

Firm
Dean Dorton Allen Ford Pllc
Address
810 WRIGHTS SUMMIT PARKWAY SUITE, 300, FORT WRIGHT, KY 41011
Preparer
Stephanie Allgeyer
Phone
8593313300
Supplemental Narrative

Additional Explanations

Form 990, Part I, Item C

Dba: comprehensive care centers of northern kentucky, inc. Dba: northern kentucky comprehensive care, inc. Dba: northkey consumer directed options

FORM 990, PART XI, LINE 9:

Net transfer from northern kentucky mhmr properties 310,083.

Form 990, Part XII, Line 2C

The process is the same as last year.

Financial Statement Notes

PART X, LINE 2:

Northern kentucky mental health - mental retardation regional board, inc. And northern kentucky mhmr properties, inc. Are kentucky nonprofit organizations as described in sections 501(c)(3) and 501(c)(2), respectively, of the internal revenue code and are exempt from federal and state income taxes on related income pursuant to the internal revenue code. Erigo, inc., dba erigo employer solutions, is taxed as a 'c' corporation under the internal revenue code and similar state law. Erigo pays income taxes and makes a provision or liability for future federal and state income taxes in the consolidated financial statements. The board has adopted the provisions of the accounting pronouncement related to accounting for uncertainty in income taxes. The board recognized no interest or penalties in the consolidated statements of activities for either of the years ended june 30, 2024 or 2023. If the situation arose in which the board would have interest to recognize, it would recognize this as interest expense and penalties would be recognized in other expenses. Currently, the prior three years are open under federal and state statutes of limitations and remain subject to review and change. The board is not currently under audit, nor has the board been contracted by these jurisdictions. Based on the evaluation of the board's tax positions, management believes all positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for either of the years ended june 30, 2024 or 2023.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Contract rate writeoffs 12,175,567.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Contract rate writeoffs 12,175,567.

Raw XML AppendixShowing 400 of 708 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TO ENHANCE THE QUALITY OF LIFE IN OUR COMMUNITY BY PROVIDING MENTAL HEALTH, MENTAL RETARDATION, AND SUBSTANCE ABUSE SERVICES TO THOSE WHO HAVE BEEN AFFECTED BY EMOTIONAL, MENTAL, AND BEHAVIORAL DISORDERS. MOST OF THE PATIENTS ARE INDIGENT OR ON MEDICAID.
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10LEAD MEDICAL OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt13CHEIF INTEGRATED CARE OFFICER
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IRS990/MissionDesc0TRANSFORMING LIVES AND COMMUNITIES THROUGH EXCELLENCE IN MENTAL HEALTH, SUBSTANCE USE AND DEVELOPMENTAL DISABILITY SERVICES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0FOR MORE THAN 30 YEARS, NORTHKEY COMMUNITY CARE HAS PARTNERED WITH NORTHERN KENTUCKY SCHOOL DISTRICTS BY PLACING THERAPISTS IN SCHOOLS TO PROVIDE THE SOCIAL, EMOTIONAL AND BEHAVIORAL HELP STUDENTS NEED. CURRENTLY, NORTHKEY SERVES OVER 42 SCHOOLS IN EIGHT COUNTIES. NORTHKEY THERAPISTS INTEGRATE WITH THE SCHOOL TEAM AND BECOME A VALUABLE RESOURCE FOR THE STUDENTS, PARENTS AND SCHOOL PERSONNEL. ONCE ON-SITE IN THE SCHOOL, THE THERAPIST PROVIDES TREATMENT AND SUPPORT FOR STUDENTS INCLUDING CONSULTATION AND RESOURCES FOR PARENTS AND SCHOOL STAFF. SCHOOL BASED SERVICES MAKE IT POSSIBLE TO REACH AND PROVIDE SERVICES TO CLIENTS WHO MIGHT OTHERWISE GO UNTREATED BECAUSE OF TRANSPORTATION OR SCHEDULING CONFLICTS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0793190
IRS990/ProgSrvcAccomActy3Grp/Desc0NORTHKEY'S JAIL SERVICES PROVIDES ASSESSMENT AND TRAINING SERVICES FOR JAILS AND OTHER COMPONENTS OF NORTHERN KENTUCKY'S JUSTICE SYSTEM. JAIL TRIAGE ASSESSES LOCAL INMATE RISK OF HARM TO SELF OR OTHERS AND PROVIDES SOME INMATE CRISIS COUNSELING. CONSULTATIVE FEEDBACK IS PROVIDED TO THE JAILS, WHICH ENACT PROTECTIVE PROTOCOL OR ENGAGE OTHER INMATE ASSISTANCE. NORTHKEY ALSO CONDUCTS EVALUATIONS TO ASSIST COURTS IN DETERMINING WHETHER A PERSON ALLEGED TO BE INCOMPETENT REQUIRES A COURT-APPOINTED GUARDIAN OR CONSERVATOR. ASSESSMENTS AID CRIMINAL COURTS TO DETERMINE A DEFENDANT'S COMPETENCE TO STAND TRAIL AND/OR CRIMINAL RESPONSIBILITY AT THE TIME OF AN ALLEGED OFFENSE. THE NORTHKEY COLLABORATION CONTINUES WITH LAW ENFORCEMENT IN THE NORTHERN KENTUCKY POLICE CRISIS INTERVENTION TEAMS (CIT) EFFORT. CIT IS AN INTERNATIONALLY RECOGNIZED MODEL USED TO IMPROVE SAFETY AND OVERALL INTERACTIONS BETWEEN LAW ENFORCEMENT AND INDIVIDUALS IN BEHAVIORAL HEALTH CRISES. NORTHKEY AND REGIONAL OFFICERS CONDUCT TWO 40 HOUR CIT TRAININGS PER YEAR.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0828303
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0TAX EXEMPT SALES - 2019 AMOUNT: $ 77,422. 2020 AMOUNT: $ 28,403. 2021 AMOUNT: $ 26,869. 2022 AMOUNT: $ 10,984. MANAGEMENT SERVICES FROM AFFILIATE - 2019 AMOUNT: $ 181,376. 2020 AMOUNT: $ 170,076. 2021 AMOUNT: $ 174,084. 2022 AMOUNT: $ 116,006. 2023 AMOUNT: $ 76,045. OTHER REVENUE - 2019 AMOUNT: $ 96,458. 2020 AMOUNT: $ 19,970. 2021 AMOUNT: $ 17,335. 2022 AMOUNT: $ 15,419. 2023 AMOUNT: $ 56,464. INTEREST ON PATIENT RECEIVABLES - 2019 AMOUNT: $ 7,271. MISC INCOME - 2020 AMOUNT: $ 28,960. 2021 AMOUNT: $ 91,522. 2022 AMOUNT: $ 13,017.

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