Civic Intelligence

Mental Health Association for Greater

EIN 72-0688911 • 501(c)3 • Baton Rouge, LA

Profile

To provide services to people with or at risk for mental health and/or substance abuse issues.

544 Colonial DriveBaton Rouge, LA 70806

www.mhagbr.com

Siviq Scores

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

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$151,448

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-9.4%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$727,645

Up $91,133 (+14%) from 2023

Liabilities

Up

$216,283

Up $103,150 (+91%) from 2023

Net Assets

Down

$511,362

Down $12,017 (-2.3%) from 2023

Revenue

Down

$1,154,241

Down $119,684 (-9.4%) from 2023

Expenses

Down

$1,166,258

Down $141,371 (-11%) from 2023

Net Income

Up

-$12,017

Up $21,687 (+64%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $506,557Liabilities 2012: $61,602Net Assets 2012: $444,9552012Assets 2013: $478,726Liabilities 2013: $48,237Net Assets 2013: $430,4892013Assets 2014: $433,873Liabilities 2014: $51,197Net Assets 2014: $382,6762014Assets 2015: $402,848Liabilities 2015: $47,753Net Assets 2015: $355,0952015Assets 2016: $415,734Liabilities 2016: $65,318Net Assets 2016: $350,4162016Assets 2017: $368,053Liabilities 2017: $80,031Net Assets 2017: $288,0222017Assets 2018: $454,141Liabilities 2018: $68,116Net Assets 2018: $386,0252018Assets 2019: $467,010Liabilities 2019: $58,948Net Assets 2019: $408,0622019Assets 2020: $531,435Liabilities 2020: $125,595Net Assets 2020: $405,8402020Assets 2021: $520,400Liabilities 2021: $71,343Net Assets 2021: $449,0572021Assets 2022: $629,973Liabilities 2022: $72,890Net Assets 2022: $557,0832022Assets 2023: $636,512Liabilities 2023: $113,133Net Assets 2023: $523,3792023Assets 2024: $727,645Liabilities 2024: $216,283Net Assets 2024: $511,3622024

Highlighted filing

2024

Assets$727,645
Liabilities$216,283
Net Assets$511,362

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $913,519Expenses 2012: $882,079Net Income 2012: $31,4402012Expenses 2013: $920,6722013Revenue 2014: $865,741Expenses 2014: $913,554Net Income 2014: -$47,8132014Revenue 2015: $864,550Expenses 2015: $892,137Net Income 2015: -$27,5872015Revenue 2016: $815,996Expenses 2016: $820,676Net Income 2016: -$4,6802016Revenue 2017: $776,918Expenses 2017: $839,312Net Income 2017: -$62,3942017Revenue 2018: $853,048Expenses 2018: $755,045Net Income 2018: $98,0032018Revenue 2019: $856,396Expenses 2019: $834,358Net Income 2019: $22,0382019Revenue 2020: $904,226Expenses 2020: $906,448Net Income 2020: -$2,2222020Revenue 2021: $1,265,183Expenses 2021: $1,221,966Net Income 2021: $43,2172021Revenue 2022: $1,349,564Expenses 2022: $1,241,538Net Income 2022: $108,0262022Revenue 2023: $1,273,925Expenses 2023: $1,307,629Net Income 2023: -$33,7042023Revenue 2024: $1,154,241Expenses 2024: $1,166,258Net Income 2024: -$12,0172024

Highlighted filing

2024

Revenue$1,154,241
Expenses$1,166,258
Net Income-$12,017

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.73$0.22$0.51$1.15$1.17$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.11$0.52$1.27$1.31$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.07$0.56$1.35$1.24$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.07$0.45$1.27$1.22$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.13$0.41$0.90$0.91$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.06$0.41$0.86$0.83$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.07$0.39$0.85$0.76$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.37$0.08$0.29$0.78$0.84$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.07$0.35$0.82$0.82$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.05$0.36$0.86$0.89$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.05$0.38$0.87$0.91$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.05$0.43$0.92
2012Summary only. Only limited summary data is available for this year.$0.51$0.06$0.44$0.91$0.88$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$1,154,241
Mission and Program Overview

Mission

To provide services to people with or at risk for mental health and/or substance abuse issues.

To provide services, education, and advocacy for persons who need mental and behavioral health support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$332,746$303,915▼ $28,831
Accounts Receivable$118,830$116,522▼ $2,308
Savings and Temporary Cash Investments$91,885$94,535▲ $2,650
Land, Buildings, and Equipment, Net$61,512$51,406▼ $10,106
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$636,512$727,645▲ $91,133
Other Assets Total$31,539$161,267▲ $129,728
Liabilities
Other Liabilities$111,422$197,127▲ $85,705
Accounts Payable and Accrued Expenses$1,711$19,156▲ $17,445
Total Liabilities$113,133$216,283▲ $103,150
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$523,379$465,565▼ $57,814
Net Assets With Donor Restrictions-$45,797-
Total Net Assets Fund Balance$523,379$511,362▼ $12,017
Total Liabilities and Net Assets / Fund Balance$636,512$727,645▲ $91,133

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,676$110,861$128,537
Equipment$4,946$120,615$125,561
Other Land Buildings$4,784$24,136$28,920
Land$24,000-$24,000
Other Assets Org$152,003--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa SilvaExecutive DirectorFT$142,819$8,629$151,448

Board Members and Trustees

NameTitle
Pam FisherPresident
Cecile GuinVice President
Bittany ErnestBoard Member
Dale BankstonBoard Member
Denise DugasBoard Member
Jean FariaBoard Member
Jennifer GilkesBoard Member
Melissa DuggerBoard Member
Micheal DonahueBoard Member
Stanley MongBoard Member
Treva Barnes-ParolliBoard Member
Jane SmithSecretary
Steve WebbTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$235,144
Program Service Revenue
$911,416
Investment Income
$2,681
Other Revenue
$5,000
All Other Contributions
$235,144
Change in Net Assets
$-12,017

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,154,241
Total Revenue per Audited Statements
$1,154,241
Total Revenue per Form 990
$1,154,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$799,263
Other Expenses$366,995
Total Fundraising Expense$37,073
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$486,035$49,181$21,077$556,293
Current Officers, Directors, Trustees, and Key Employees$132,320$13,389$5,739$151,448
Fees for Services Other$87,796$13,746$3,436$104,978
Occupancy$57,653$7,304$1,826$66,783
Payroll Taxes$49,036$5,447$2,334$56,817
Other Employee Benefits$29,676$3,520$1,509$34,705
Insurance$32,724$28-$32,752
Travel$15,469$1,915-$17,384
Other Expenses$10,158$4,606$1,152$15,916
Depreciation Depletion$9,260$3,000-$12,260
All Other Expenses$4,480--$4,480
Total Functional Expenses$993,879$135,306$37,073$1,166,258

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,166,258
Total Expenses per Audited Statements$1,166,258
Total Expenses per Form 990$1,166,258
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$152,003
Accrued Expenses$39,936
Payroll Liabilities$5,188
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 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
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, Part VI, Section B, Line 11B

A copy of the completed form 990 is sent to the executive director to review prior to the filing of the information return.copies of form 990 are retained in the baton rouge office of louisiana mental health association and are considered public information and may be distributed or copied upon request.

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

Members of the board of directors of louisiana mental health association,officers, volunteers, and key employees must act at all times in the best interest of the organization. Members of the board, officers, volunteers, and key employees shall disclose all potential and actual conflicts of interest to the board of directors and, as required, remove themselves from all discussion and voting on any related matter. On an annual basis, all individuals to whom this policy applies are required to disclose interests that could give rise to conflicts. The staff and program committee of the organization review and revise the policies of the organization as necessary and provide copies of the policies to all board members, officers, volunteers, and employees.

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

The board of directors perform a formal evaluation of the executive director and assess the organization's financial position in order to determine the annual compensation of the executive director each year.

Form 990, Part VI, Section C, Line 18

The Organization's Form 990 is made available for public inspection through guidestar.org or upon request.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, annual report, and financial statements are retained in the organization's office and are made available upon request to the general public. Persons requesting to view the documents may come to the office or, if requested, the information will be mailed.

Filing and Contact Details

Filer

Filer Name
Louisiana Mental Health Association
EIN
72-0688911
Phone
2259297674
Address
544 Colonial Drive, Baton Rouge, LA 70806

Signing Officer

Name
Melissa Silva
Title
Executive Director
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
La
Voting Board Members
13
Independent Board Members
13
Employees
15
Volunteers
20

Preparer

Firm
Daigrepont & Brian a Prof Acct Corp
Address
910 S ACADIAN THRUWAY, BATON ROUGE, LA 70806
Preparer
James Fairchild CPA
Phone
2259273760
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Target Health is a statewide training program and Peer Support group model developed to increase resiliency, wellness, and self-management of health and behavioral health among people with serious mental illnesses and substance use disorders. The program trains facilitators in order to conduct eight (8) week long support groups in each of the ten (10) Local Governing Entities (LGE). The Target Health program is funded by the Louisiana Office of Behavioral Health. OTHER PROGRAM SERVICES 5: The Recovery Center provides a consumer controlled self help service which supplements medical health services.

Financial Statement Notes

Part X : FIN48 Footnote

The Association follows the provisions of FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. Management believes it has no material uncertain tax positions and, accordingly has not recognized a liability for any unrecognized tax benefits.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Emergency Response Suicide Program (ERSP) - The Fisher Project. It is a statewide suicide prevention program. The program includes case management for those who have attempted suicide or shown chronic suicide ideation. It also features statewide suicide prevention training for the general public and specialized training for first responders.
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