Civic Intelligence

Mental Health Association in Sd Cnty DBA Mental Health America of Sd Cnty

EIN 95-1948185 • 501(c)3 • San Diego, CA

Profile

The organization is dedicated to promoting mental health, preventing mental disorders and achieving victory over mental illness through advocacy, education research and service.

4069 30th StreetSan Diego, CA 92104

mhasd.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.36x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

57th percentile

0.11x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

90th percentile

51%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

21st percentile

-12%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$706,614

Up $237,563 (+51%) from 2022

Liabilities

Down

$253,779

Down $75,537 (-23%) from 2022

Net Assets

Up

$452,835

Up $313,100 (+224%) from 2022

Revenue

Down

$2,235,815

Down $318,979 (-12%) from 2022

Expenses

Down

$1,922,715

Down $678,709 (-26%) from 2022

Net Income

Up

$313,100

Up $359,730 (+771%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $167,884Liabilities 2011: $92,127Net Assets 2011: $75,7572011Assets 2012: $206,111Liabilities 2012: $123,924Net Assets 2012: $82,1872012Assets 2013: $291,253Liabilities 2013: $122,242Net Assets 2013: $169,0112013Assets 2014: $220,590Liabilities 2014: $51,283Net Assets 2014: $169,3072014Assets 2015: $225,423Liabilities 2015: $49,519Net Assets 2015: $175,9042015Assets 2016: $243,313Liabilities 2016: $54,744Net Assets 2016: $188,5692016Assets 2017: $277,456Liabilities 2017: $131,932Net Assets 2017: $145,5242017Assets 2018: $558,711Liabilities 2018: $370,402Net Assets 2018: $188,3092018Assets 2019: $563,533Liabilities 2019: $366,447Net Assets 2019: $197,0862019Assets 2020: $618,464Liabilities 2020: $252,481Net Assets 2020: $365,9832020Assets 2021: $814,386Liabilities 2021: $348,782Net Assets 2021: $465,6042021Assets 2022: $469,051Liabilities 2022: $329,316Net Assets 2022: $139,7352022Assets 2023: $706,614Liabilities 2023: $253,779Net Assets 2023: $452,8352023

Highlighted filing

2023

Assets$706,614
Liabilities$253,779
Net Assets$452,835

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,067,659Expenses 2011: $1,094,565Net Income 2011: -$26,9062011Revenue 2012: $1,232,413Expenses 2012: $1,225,983Net Income 2012: $6,4302012Revenue 2013: $1,533,596Expenses 2013: $1,465,184Net Income 2013: $68,4122013Revenue 2014: $1,387,220Expenses 2014: $1,386,924Net Income 2014: $2962014Revenue 2015: $1,357,710Expenses 2015: $1,351,113Net Income 2015: $6,5972015Revenue 2016: $1,577,095Expenses 2016: $1,564,430Net Income 2016: $12,6652016Revenue 2017: $1,914,537Expenses 2017: $1,957,582Net Income 2017: -$43,0452017Revenue 2018: $2,446,609Expenses 2018: $2,403,824Net Income 2018: $42,7852018Revenue 2019: $2,080,902Expenses 2019: $2,157,796Net Income 2019: -$76,8942019Revenue 2020: $2,805,063Expenses 2020: $2,609,675Net Income 2020: $195,3882020Revenue 2021: $2,872,595Expenses 2021: $2,772,781Net Income 2021: $99,8142021Revenue 2022: $2,554,794Expenses 2022: $2,601,424Net Income 2022: -$46,6302022Revenue 2023: $2,235,815Expenses 2023: $1,922,715Net Income 2023: $313,1002023

Highlighted filing

2023

Revenue$2,235,815
Expenses$1,922,715
Net Income$313,100

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.71$0.25$0.45$2.24$1.92$0.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.33$0.14$2.55$2.60$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.35$0.47$2.87$2.77$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.25$0.37$2.81$2.61$0.20
2019Summary only. Only limited summary data is available for this year.$0.56$0.37$0.20$2.08$2.16$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.37$0.19$2.45$2.40$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.13$0.15$1.91$1.96$0.04
2016Summary only. Only limited summary data is available for this year.$0.24$0.05$0.19$1.58$1.56$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.05$0.18$1.36$1.35$0.01
2014Summary only. Only limited summary data is available for this year.$0.22$0.05$0.17$1.39$1.39$0.00
2013Summary only. Only limited summary data is available for this year.$0.29$0.12$0.17$1.53$1.47$0.07
2012Summary only. Only limited summary data is available for this year.$0.21$0.12$0.08$1.23$1.23$0.01
2011Summary only. Only limited summary data is available for this year.$0.17$0.09$0.08$1.07$1.09$0.03
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 25, 2023
Return Version
2021v4.1
Gross Receipts
$2,554,794
Mission and Program Overview

Mission

The organization is dedicated to promoting mental health, preventing mental disorders and achieving victory over mental illness through advocacy, education research and service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$431,449$307,860▼ $123,589
Prepaid Expenses and Deferred Charges$61,531$60,990▼ $541
Cash and Non-Interest-Bearing Accounts$267,894$57,506▼ $210,388
Land, Buildings, and Equipment, Net$23,980$16,331▼ $7,649
Savings and Temporary Cash Investments-$0-
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-
Total Assets$814,386$469,051▼ $345,335
Other Assets Total$29,532$26,364▼ $3,168
Liabilities
Accounts Payable and Accrued Expenses$298,922$302,609▲ $3,687
Deferred Revenue$49,860$26,707▼ $23,153
Total Liabilities$348,782$329,316▼ $19,466
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$438,446$111,303▼ $327,143
Net Assets With Donor Restrictions$27,158$28,432▲ $1,274
Total Net Assets Fund Balance$465,604$139,735▼ $325,869
Total Liabilities and Net Assets / Fund Balance$814,386$469,051▼ $345,335

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,331$101,309$117,640
Other Assets Org$1,850--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daphyne WatsonExecutive DirectorFT$131,597$3,011$134,608

Board Members and Trustees

NameTitle
Cecil SteppePresident
James LugannaniDirector
Joe PastoreDirector
Marcella BothwellDirector
Mark ForemanDirector
Ruth CovellDirector
William StewartDirector
Anette WittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,538,651
Program Service Revenue
$15,543
Investment Income
$0
Other Revenue
$600
All Other Contributions
$131,738
Change in Net Assets
$-46,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,853,102
Other Expenses$748,322
Total Fundraising Expense$993
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,104,861$288,978-$1,393,839
Other Employee Benefits$175,355$36,755$73$212,183
Occupancy$113,732$21,705-$135,437
Payroll Taxes$101,922$25,158-$127,080
Current Officers, Directors, Trustees, and Key Employees$93,600$26,400-$120,000
Fees for Services Other$28,485$38,401-$66,886
All Other Expenses$273,916$-239,390-$34,526
Information Technology$22,333$3,301-$25,634
Insurance$17,822$5,415-$23,237
Other Expenses$9,504$7,169$678$17,351
Depreciation Depletion$7,649--$7,649
Office Expenses$3,556$3,428-$6,984
Total Functional Expenses$2,355,962$244,469$993$2,601,424
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$600
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Line 11B: Form 990 Review Process

The 990 form is given to members of the board for review before the form is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

MHA asks first that anyone with a real or perceived conflict self-disclose. If it is a staff member, the CEO makes a determination if in fact there is a real conflict. This issue would be noted in a form of a memo in the employees personnel file. For the Board, any member who has a conflict would self-disclose. They may involve seeking clarification whether the conflict is real or not. If the conflict is real, the board member would not be involved in the discussion or vote of a particular action item. If the conflict warranted, the board member would be asked to leave the room during such discussion. This issue would be noted in the board minutes in which the discussion took place. In both cases, MHA also relies on other staff and board members to bring forward areas where there may be a conflict, that has not been disclosed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Salary for the executive director is determined by the board's executive committee in closed session. The executive director's salary survey for sd county (nonprofit management solutions) and mental health america's national ceo/executive directory survey are used to ensure salary is appropriate.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing documents, policies and financial statements can be obtained upon request.

Filing and Contact Details

Filer

Filer Name
Mental Health Association in Sd Cnty
EIN
95-1948185
Phone
6195430412
Address
4069 30TH STREET, SAN DIEGO, CA 92104

Signing Officer

Name
Daphyne Watson
Title
Executive Director
Signed
2023-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daphyne Watson
Formed
1957
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
46
Volunteers
40

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108
Preparer
Michael J Zizzi
Phone
6192947200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: BREAKING DOWN BARRIERS - Provides outreach through education and engagement of the five target populations: Latino, African American, Native American, African, Lesbian, Gay, Bisexual, and Transgender. The goal of these ambassadors is to increase access to mental health services. OTHER PROGRAM SERVICES 5: FATHER2CHILD - Father2Child is a Free Court Approved 12-week program for fathers of all ethnicities, offering them new parenting techniques and skills, and encouraging them to improve their awareness of the importance of a father in the life of a child, to create stronger bonds with their children. OTHER PROGRAM SERVICES 6: BOYS & MEN OF COLOR - Forms community work groups dedicated to impacting key outcomes for young men and boys of color for the following populations in San Diego:African AmericanAfrican Immigrant/RefugeeLatinoNative AmericanAsian/Pan-Asian

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IRS990/MissionDesc0THE ORGANIZATION IS DEDICATED TO PROMOTING MENTAL HEALTH, PREVENTING MENTAL DISORDERS AND ACHIEVING VICTORY OVER MENTAL ILLNESS THROUGH ADVOCACY, EDUCATION RESEARCH AND SERVICE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0STRENGTHENING FUTURES - Provides therapeutic services to youth involved in the juvenile probation system and their families. The program is a community based program that provides in home mental health and case management services to juvenile justice involved youth and their families. Strengthening Futures utilizes an evidence based therapeutic model called Functional Family Therapy (FFT). FFT is a short term, intensive model which focuses on family stabilization and support to ensure youth can live stable, crime-free lives. This strength based program promotes the development of healthy family systems and healthy family functioning.
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IRS990/ProgSrvcAccomActy3Grp/Desc0BREAKING DOWN BARRIERS - Provides outreach through education and engagement of the five target populations: Latino, African American, Native American, African, Lesbian, Gay, Bisexual, and Transgender. The goal of these ambassadors is to increase access to mental health services.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: BREAKING DOWN BARRIERS - Provides outreach through education and engagement of the five target populations: Latino, African American, Native American, African, Lesbian, Gay, Bisexual, and Transgender. The goal of these ambassadors is to increase access to mental health services. OTHER PROGRAM SERVICES 5: FATHER2CHILD - Father2Child is a Free Court Approved 12-week program for fathers of all ethnicities, offering them new parenting techniques and skills, and encouraging them to improve their awareness of the importance of a father in the life of a child, to create stronger bonds with their children. OTHER PROGRAM SERVICES 6: BOYS & MEN OF COLOR - Forms community work groups dedicated to impacting key outcomes for young men and boys of color for the following populations in San Diego:African AmericanAfrican Immigrant/RefugeeLatinoNative AmericanAsian/Pan-Asian
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 FORM IS GIVEN TO MEMBERS OF THE BOARD FOR REVIEW BEFORE THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MHA asks first that anyone with a real or perceived conflict self-disclose. If it is a staff member, the CEO makes a determination if in fact there is a real conflict. This issue would be noted in a form of a memo in the employees personnel file. For the Board, any member who has a conflict would self-disclose. They may involve seeking clarification whether the conflict is real or not. If the conflict is real, the board member would not be involved in the discussion or vote of a particular action item. If the conflict warranted, the board member would be asked to leave the room during such discussion. This issue would be noted in the board minutes in which the discussion took place. In both cases, MHA also relies on other staff and board members to bring forward areas where there may be a conflict, that has not been disclosed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD'S EXECUTIVE COMMITTEE IN CLOSED SESSION. THE EXECUTIVE DIRECTOR'S SALARY SURVEY FOR SD COUNTY (NONPROFIT MANAGEMENT SOLUTIONS) AND MENTAL HEALTH AMERICA'S NATIONAL CEO/EXECUTIVE DIRECTORY SURVEY ARE USED TO ENSURE SALARY IS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS CAN BE OBTAINED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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