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← NORTH CENTRAL IOWA MENTAL HEALTH CENTER INC

Form 990 for tax year 2023

Filed by NORTH CENTRAL IOWA MENTAL HEALTH CENTER INC.

Totals

Total revenue
$7,119,170
Total expenses
$5,575,370
Contributions and grants received
$517,427
Grants paid
$70
Program service revenue
$6,258,464
Investment income
$264,019
Other revenue
$79,260
Total assets, end of year
$11,592,105
Total liabilities, end of year
$877,159
Net assets or fund balances, end of year
$10,714,946
Program services expenses (Part IX)
$5,304,204
Management and general expenses
$271,166
Fundraising expenses
$0
Program service expenses (Part III)
$5,304,204

Program services were 95.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $6,013

  • 1e · Government grants (contributions)

    $511,414

  • 2a · Program service revenue: NET PATIENT REVENUE

    total $6,125,321 · related or exempt $6,125,321

  • 2b · Program service revenue: MGMT & SUPPORT SVCS

    total $128,566 · related or exempt $128,566

  • 2c · Program service revenue: RENTAL INCOME

    total $4,577 · related or exempt $4,577

  • 3 · Investment income

    total $293,026 · excluded $293,026

  • 7b · Less cost or other basis and sales expenses

    securities $29,007

  • 7c · Gain or loss

    securities -$29,007

  • 7d · Net gain or loss

    total -$29,007 · excluded -$29,007

  • 11a · Other revenue: MISCELLANEOUS

    total $53,588 · related or exempt $53,588

  • 11b · Other revenue: SHARED SAVINGS REVENUE

    total $25,672 · related or exempt $25,672

  • 11e · Other revenue, total

    $79,260

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $70 · program services $70

  • 7 · Other salaries and wages

    total $4,091,088 · program services $3,977,951 · management and general $113,137

  • 8 · Pension plan contributions

    total $94,378 · program services $91,768 · management and general $2,610

  • 9 · Other employee benefits

    total $710,692 · program services $691,038 · management and general $19,654

  • 10 · Payroll taxes

    total $282,671 · program services $274,854 · management and general $7,817

  • 11f · Fees: investment management

    total $16,167 · program services $6,934 · management and general $9,233

  • 11g · Fees: other

    total $67,415 · program services $34,150 · management and general $33,265

  • 12 · Advertising and promotion

    total $328 · program services $328

  • 13 · Office expenses

    total $45,333 · program services $32,493 · management and general $12,840

  • 16 · Occupancy

    total $81,840 · program services $48,202 · management and general $33,638

  • 17 · Travel

    total $61,910 · program services $59,597 · management and general $2,313

  • 19 · Conferences, conventions and meetings

    total $2,207 · program services $2,207

  • 22 · Depreciation, depletion and amortization

    total $36,871 · program services $9,546 · management and general $27,325

  • 23 · Insurance

    total $67,990 · program services $65,086 · management and general $2,904

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $11,425 · program services $8,832 · management and general $2,593

  • 24b · Other expenses: MISCELLANEOUS EXPENSE

    total $4,985 · program services $1,148 · management and general $3,837

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,766,277 · end of year $4,270,040

  • 2 · Savings and temporary cash investments

    beginning of year $2,843,874 · end of year $3,635,130

  • 4 · Accounts receivable

    beginning of year $282,889 · end of year $326,993

  • 7 · Other notes and loans receivable

    beginning of year $708,971 · end of year $1,023,398

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,759 · end of year $1,855

  • 10a · Land, buildings and equipment: cost or other basis

    $2,241,890

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,956,235

  • 10c · Land, buildings and equipment, net

    beginning of year $328,858 · end of year $285,655

  • 11 · Investments: publicly traded securities

    beginning of year $1,972,423 · end of year $2,019,963

  • 13 · Investments: program-related

    beginning of year $28,903 · end of year $28,612

  • 15 · Other assets

    beginning of year $459 · end of year $459

  • 17 · Accounts payable and accrued expenses

    beginning of year $358,746 · end of year $391,827

  • 24 · Unsecured notes and loans payable

    beginning of year $5,461 · end of year $6,521

  • 25 · Other liabilities

    beginning of year $590,847 · end of year $478,811

  • 27 · Net assets without donor restrictions

    beginning of year $8,953,456 · end of year $10,686,334

  • 28 · Net assets with donor restrictions

    beginning of year $28,903 · end of year $28,612

Mission and programs · 2023

Mission

TO IMPROVE THE BEHAVIORAL HEALTH OF CITIZENS IN THE REGION BY PROVIDING A COMPREHENSIVE COMMUNITY BEHAVIORAL HEALTH PROGRAM IN AN EFFICIENT AND COST-EFFECTIVE MANNER.

Activities or mission (Part I)

TO IMPROVE THE BEHAVIORAL HEALTH OF CITIZENS IN THE REGION.

  • MENTAL HEALTH SERVICESNORTH CENTRAL IOWA MENTAL HEALTH CENTER IS AN IMPORTANT ELEMENT OF THE HEALTH-CARE DELIVERY SYSTEM THE WEBSTER COUNTY & SURROUNDING REGION COMMUNITIES RELY ON EVERY DAY. IT IS COMMITTED TO PROVIDING QUALITY HEALTH CARE AND TO USING ITS RESOURCES TO THE GREATEST COMMUNITY BENEFIT. NORTH CENTRAL IOWA MENTAL HEALTH CENTER PROVIDES OUTPATIENT PROGRAMS THAT MAY INCLUDE, BUT ARE NOT LIMITED TO, ADULT AND ADOLESCENT PSYCHIATRIC, CHEMICAL DEPENDENCY INPATIENT AND DETOX, SUBSTANCE ABUSE RECOVERY, MEMORY CLINIC, INDEPENDENT LIVING, STEP-DOWN, MAINSTREAMING, 24-HOUR EMERGENCY SERVICES, RESIDENTIAL GROUP HOMES, OUTREACH, IN-HOME COUNSELING AND PRE-HOSPITAL SCREENING FOR CHILDREN AND TROUBLED FAMILIES, AND DIAGNOSTIC AND TREATMENT SERVICES TO THE ACUTELY, SERIOUSLY OR CHRONICALLY MENTALLY ILL. SOME OF THE SERVICES PROVIDED DO NOT GENERATE ENOUGH INCOME TO OFFSET THEIR COST. IN THE FISCAL PERIOD ENDED DEC. 31, 2023, NORTH CENTRAL IOWA MENTAL HEALTH CENTER ADMITTED 26,443 OUTPATIENT VISITS. ALL SERVICES WERE PROVIDED REGARDLESS OF AN INDIVIDUAL'S RACE, CREED, SEX, NATIONALITY, HANDICAP, AGE OR ABILITY TO PAY FOR SERVICES RENDERED.

    Expenses $5,304,204 · Grants $70 · Revenue $6,337,724

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Don Anderson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Rhonda Chambers

    BOARD VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Leah Glasgo - Board Member

    & PRESIDENT/CEO (SC & FD)

    Total calculated
    $981,003
    From this org
    $0
    From related orgs
    $886,332
    Other
    $94,671
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $583,501 related
    Bonus
    $0 + $294,876 related
    Other
    $0 + $7,955 related
    Deferred
    $0 + $61,107 related
    Nontaxable benefits
    $0 + $33,564 related
    Filer's total
    $0 + $981,003 related

  • Phillip Gunderson

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Kyle Smith

    BOARD SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • James Stubbs

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Sarah Marsh

    VP FINANCE

    Total calculated
    $325,483
    From this org
    $0
    From related orgs
    $283,879
    Other
    $41,604
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $224,453 related
    Bonus
    $0 + $56,746 related
    Other
    $0 + $2,680 related
    Deferred
    $0 + $14,696 related
    Nontaxable benefits
    $0 + $26,908 related
    Filer's total
    $0 + $325,483 related

  • Susan Thompson-Ihs Int Ceo To 0221

    FMR INT BOARD MBR & PRES (TO 1/19)

    Total calculated
    $278,145
    From this org
    $0
    From related orgs
    $278,145
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $278,145 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $278,145 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
NONQUALIFIED RETIREMENT PLAN CONTRIBUTIONS: THE FOLLOWING INDIVIDUAL(S) PARTICIPATED IN AND RECEIVED CONTRIBUTIONS IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN: LEAH GLASGO $44,607. NONQUALIFIED RETIREMENT PLAN DISTRIBUTIONS: THE FOLLOWING INDIVIDUAL(S) PARTICIPATED IN AND RECEIVED PAYMENTS FROM A SUPPLEMENTAL NON-QUALIFIED PLAN:SUSAN THOMPSON $278,145. PAYOUTS ARE MADE WITH VESTED FUNDS, AS ESTABLISHED BY PLAN DOCUMENTS.
SCHEDULE J, PART I, LINE 3 - ESTABLISHING COMPENSATION
THE EXECUTIVE COMMITTEE OF THE IOWA HEALTH SYSTEM BOARD OF DIRECTORS ("COMMITTEE") CONDUCTS A COMPREHENSIVE REVIEW OF ALL COMPENSATION AND BENEFITS PROVIDED TO THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES, INCLUDING THE IHS CHIEF EXECUTIVE OFFICER (THE "CEO"). THIS REVIEW COMPARES THE TOTAL COMPENSATION AND VALUE OF BENEFITS PROVIDED TO EACH EXECUTIVE, ON A POSITION BY POSITION BASIS, TO THAT PROVIDED TO FUNCTIONALLY SIMILAR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. THIS REVIEW IS CONDUCTED BY THE COMMITTEE WITH THE ASSISTANCE OF A NATIONAL, INDEPENDENT COMPENSATION CONSULTANT REPORTING DIRECTLY TO THE COMMITTEE. THE COMMITTEE HAS BEEN DELEGATED THE RESPONSIBILITY FOR OVERSIGHT OF EXECUTIVE COMPENSATION AND IS MADE UP ENTIRELY OF INDEPENDENT DIRECTORS WITHIN THE MEANING OF THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" UNDER THE FEDERAL INCOME TAX INTERMEDIATE SANCTIONS RULES. THE COMPENSATION CONSULTANT HOLDS ITSELF OUT TO THE PUBLIC AS A COMPENSATION CONSULTANT, PERFORMS THESE VALUATIONS ON A REGULAR BASIS, IS QUALIFIED TO MAKE THE VALUATIONS OF THE SERVICES INVOLVED, AND HAS SO INDICATED IN A WRITTEN CERTIFICATION TO THE COMMITTEE. BASED UPON THE ADVICE OF THE COMPENSATION CONSULTANT, AND APPLYING THE BOARD'S COMPENSATION PHILOSOPHY, THE COMMITTEE ESTABLISHES THE OVERALL ADJUSTMENT IN COMPENSATION AND BENEFITS FOR THE TOP EXECUTIVES IN THE ENTIRE HEALTH SYSTEM (SEVERAL OF WHICH ARE EMPLOYEES OF THE FILING ORGANIZATION) AND DELEGATES TO THE CEO THE AUTHORITY TO MAKE ADJUSTMENTS, CONSISTENT WITH THE COMMITTEE'S DIRECTION, FOR THE OTHER EXECUTIVES. THE COMMITTEE DETERMINES ALL ASPECTS OF THE COMPENSATION AND BENEFITS OF THE CEO. THE COMMITTEE INTENTIONALLY TAKES ALL THE STEPS NECESSARY TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER THE FEDERAL INCOME TAX LAW INTERMEDIATE SANCTIONS RULES, INCLUDING CONTEMPORANEOUS SUBSTANTIATION OF ALL COMMITTEE MEETINGS AND ACTIONS. THE ORGANIZATION BELIEVES IT IS IN FULL COMPLIANCE WITH SECTION 4958 OF THE IRC, PROVIDES NO MORE THAN REASONABLE AND FAIR MARKET VALUE COMPENSATION AND BENEFITS FOR ITS EMPLOYEES AND DOES NOT PROVIDE ANY EXCESS COMPENSATION OR BENEFITS AS PROHIBITED BY SECTION 4958.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • ADVANCED IMAGING CENTER LLC

    DIAGNOSTIC RADIOLOGY CENTER · IA · general or managing partner

  • ANKENY MEDICAL PARK SURGERY CENTER LC

    AMBULATORY SURGERY CENTER · IA · general or managing partner

  • CENTRAL IOWA PHYSIO LLC

    PHYSICAL THERAPY SERVICES · IA · general or managing partner

  • DUBUQUE ENDOSCOPY CENTER LC

    AMBULATORY SURGERY CENTER · IA · general or managing partner

  • EASTERN IOWA SLEEP SUPPLY LLC

    MEDICAL EQUIPMENT RETAIL SALES · IA · general or managing partner

  • HEALTH CARE AFFILIATES OF THE TRI-STATES LLC

    PROVIDE ACCESS TO LICENSED SOFTWARE · IA · general or managing partner

  • IOWA DIAGNOSTIC IMAGING AND PROCEDURE CENTER LC

    OUTPATIENT DIAGNOSTIC IMAGING · IA · general or managing partner

  • IOWA HEALTH SYSTEM CONTRACTING SERVICES LC

    GROUP PURCHASING · IA · general or managing partner

  • LAKEVIEW SURGERY CENTER LC

    SURGERY CENTER · IA · general or managing partner

  • MR ASSOCIATES LLP

    OWN AND OPERATE MR UNIT · IA · general or managing partner

  • ORTHOPAEDIC OUTPATIENT SURGERY CENTER LC

    AMBULATORY SURGERY CENTER · IA · general or managing partner

  • THE OUTPATIENT SURGERY CENTER OF CEDAR RAPIDS LLC

    AMBULATORY SURGERY CENTER. · IA · general or managing partner

  • UNITED MEDICAL PARK ASC LLC DBA THE SURGERY CENTER AT UNITED MEDICAL PARK

    AMBULATORY SURGERY CENTER · IA · general or managing partner

  • UPHT-SCA HOLDINGS LLC

    AMBULATORY SURGERY CENTER INVESTMENT · DE

  • WEST LAKES SLEEP CENTER LLC

    SLEEP DISORDER DIAGNOSTIC TESTING FACILITY · IA · general or managing partner

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ABBE MANAGEMENT CORPORATION

    C · MANAGEMENT SERVICES · IA

  • BROADBAND INC

    C · INFORMATION TECHNOLOGY MGMT. · IA

  • DELHI POINT CONDO ASSOCIATION

    C · REAL ESTATE MANAGEMENT · IA

  • HCP CORPORATION

    C · REAL ESTATE RENTAL · WI

  • HANSEN CHARITABLE REMAINDER ANNUITY TRUST

    T · INVESTMENT · IA

  • HANSEN CHARITABLE REMAINDER UNITRUST

    T · INVESTMENT · IA

  • HEALTH ADVANTAGE PLUS INC

    C · PHYSICAL THERAPY · IA

  • HNC SERVICES

    C · FIBER OPTIC NETWORK SERVICES · IA

  • MEDIMORE INC

    C · MANAGED CARE · IA

  • MERITER HEALTH ENTERPRISES INC

    C · MANAGEMENT SERVICES · WI

  • MERITER MANAGEMENT SERVICES INC

    C · ADMINISTRATIVE SERVICES · WI

  • PRECEDENCE INC

    C · MANAGED MENTAL CARE · IA

  • PRECEDENCE PLUS INC

    C · MANAGED MENTAL CARE · IA

  • STL HEALTH RESOURCES CO

    C · PHYSICIAN OFFICE RENTAL · IA

  • TRINITY HEALTH ENTERPRISES INC

    C · RETAIL DURABLE MEDICAL EQUIPMENT & PHARMACY · IL

Provenance

Return type
form_990
Tax year
2023
Filed
10 November 2024
IRS schema version
2023v5.1
Source object
202423199349317032

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