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Nonprofiteer
← SAMARITAN BEHAVIORAL HEALTH INC

Form 990 for tax year 2023

Filed by SAMARITAN BEHAVIORAL HEALTH INC.

Totals

Total revenue
$20,905,232
Total expenses
$23,425,194
Contributions and grants received
$11,055,518
Grants paid
$35
Program service revenue
$9,782,441
Investment income
$44,684
Other revenue
$22,589
Total assets, end of year
$5,177,883
Total liabilities, end of year
$5,063,043
Net assets or fund balances, end of year
$114,840
Program services expenses (Part IX)
$20,177,692
Management and general expenses
$3,247,502
Fundraising expenses
$0
Program service expenses (Part III)
$20,177,692

Program services were 86.1% 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

    $187,432

  • 1e · Government grants (contributions)

    $5,978,472

  • 1f · All other contributions, gifts and grants

    $4,889,614

  • 1g · Noncash contributions included above

    $5,400

  • 2a · Program service revenue: PROGRAM SERVICE REVENUE

    total $9,782,441 · related or exempt $9,782,441

  • 3 · Investment income

    total $48,623 · excluded $48,623

  • 7a · Gross sales of assets other than inventory

    other assets $330

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

    other assets $4,269

  • 7c · Gain or loss

    other assets -$3,939

  • 7d · Net gain or loss

    total -$3,939 · excluded -$3,939

  • 11a · Other revenue: WOMEN'S REC CENTER

    total $22,589 · related or exempt $22,589

  • 11e · Other revenue, total

    $22,589

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $35 · program services $35

  • 5 · Compensation of officers, directors and key employees

    total $371,562 · program services $337,564 · management and general $33,998

  • 7 · Other salaries and wages

    total $14,005,860 · program services $12,895,544 · management and general $1,110,316

  • 8 · Pension plan contributions

    total $118,709 · program services $106,032 · management and general $12,677

  • 9 · Other employee benefits

    total $2,032,166 · program services $1,792,129 · management and general $240,037

  • 10 · Payroll taxes

    total $1,012,768 · program services $948,385 · management and general $64,383

  • 11a · Fees: management

    total $772,533 · management and general $772,533

  • 11b · Fees: legal

    total $4,249 · management and general $4,249

  • 11c · Fees: accounting

    total $18,000 · management and general $18,000

  • 11g · Fees: other

    total $1,654,184 · program services $1,333,324 · management and general $320,860

  • 12 · Advertising and promotion

    total $5,152 · program services $5,152

  • 13 · Office expenses

    total $214,495 · program services $172,187 · management and general $42,308

  • 14 · Information technology

    total $1,721,215 · program services $1,403,537 · management and general $317,678

  • 16 · Occupancy

    total $1,074,995 · program services $876,331 · management and general $198,664

  • 17 · Travel

    total $49,859 · program services $47,624 · management and general $2,235

  • 22 · Depreciation, depletion and amortization

    total $60,247 · program services $60,247

  • 23 · Insurance

    total $81,127 · program services $3,403 · management and general $77,724

  • 24a · Other expenses: OPERATING SUPPLIES

    total $108,888 · program services $108,888

  • 24b · Other expenses: ASSET INMPAIRMENT

    total $71,046 · program services $71,046

  • 24c · Other expenses: DUES AND SUBSCRIPTIONS

    total $27,572 · program services $3,927 · management and general $23,645

  • 24d · Other expenses: SPECIAL EVENTS

    total $10,866 · program services $10,866

  • 24e · All other expenses

    total $9,666 · program services $1,471 · management and general $8,195

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,591,325 · end of year $4,772

  • 4 · Accounts receivable

    beginning of year $3,092,207 · end of year $2,269,184

  • 9 · Prepaid expenses and deferred charges

    beginning of year $603,494 · end of year $50,427

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

    $1,108,673

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

    $877,160

  • 10c · Land, buildings and equipment, net

    beginning of year $158,918 · end of year $231,513

  • 15 · Other assets

    beginning of year $3,261,652 · end of year $2,621,987

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,227,192 · end of year $1,981,948

  • 19 · Deferred revenue

    beginning of year $945,759 · end of year $208,457

  • 23 · Secured mortgages and notes payable

    beginning of year $2,524,764 · end of year $1,803,129

  • 25 · Other liabilities

    beginning of year $407,866 · end of year $1,069,509

  • 27 · Net assets without donor restrictions

    beginning of year $1,855,068 · end of year -$719,096

  • 28 · Net assets with donor restrictions

    beginning of year $746,947 · end of year $833,936

Mission and programs · 2023

Mission

WE CARE. WE TEACH. WE INNOVATE. WE SERVE.

Activities or mission (Part I)

SEE PART III, LINE 1

  • SUBSTANCE ABUSE/115 PROGRAM: SAMARITAN BEHAVIORAL HEALTH'S SUBSTANCE ABUSE SERVICES OFFER THE FOLLOWING TO ADULTS LIVING IN MONTGOMERY COUNTY AND SURROUNDING AREAS: MEDICATION ASSISTED TREATMENT (MAT) FOR OPIOID ADDICTION USING BUPRENORPHINE/NALOXONE (SUBOXONE) NALTREXONE (VIVITROL); ALL MAT SERVICES REQUIRE PARTICIPATION IN AN INITIAL ASSESSMENT, GROUP AND INDIVIDUAL COUNSELING AND FAMILY COUNSELING, AND CASE MANAGEMENT; PEER SUPPORT AND CARE COORDINATION SERVICES TO TREAT ABUSE AND ADDICTION TO ALCOHOL, COCAINE, BARBITURATES, MARIJUANA, HEROIN, AND OTHER ADDICTIVE SUBSTANCES ARE PROVIDED AS WELL; PROJECT DAWN - TRAINING IN THE USE AND DISTRIBUTION OF NALOXONE (NARCAN) KIT IS OFFERED TO NEW PATIENTS AT THE CRISIS STABILIZATION UNIT (CSU) AND TO THE COMMUNITY AND FAMILY MEMBERS OF THOSE WITH A SUBSTANCE USE DISORDER.

    Expenses $8,957,427 · Revenue $1,412,774

  • INTEGRATED CARE SOLUTIONS: SAMARITAN BEHAVIORAL HEALTH'S YOUTH AND ADULT OUTPATIENT SERVICES OFFER THE FOLLOWING TO ADULTS, ADOLESCENTS AND CHILDREN LIVING IN MONTGOMERY COUNTY: BEHAVIORAL HEALTH ASSESSMENTS TO DETERMINE THE NATURE AND EXTENT OF MENTAL HEALTH PROBLEMS/CONCERNS; RECOMMENDATIONS REGARDING SERVICES THAT ADDRESS PROBLEMS/SYMPTOMS; AN INDIVIDUALIZED SERVICE PLAN WITH THERAPEUTIC GOALS DEVELOPED WITH THE PATIENT/FAMILY; INDIVIDUAL AND FAMILY COUNSELING; REFERRAL TO PSYCHIATRIC SERVICES IF IT APPEARS THAT MEDICATION MAY BE BENEFICIAL; ONGOING PSYCHIATRIC MEDICATION MANAGEMENT, CASE MANAGEMENT (COMMUNITY PSYCHIATRIC SUPPORTIVE TREATMENT) SERVICES TO FURTHER SUPPORT THERAPEUTIC INTERVENTIONS AND LINK PATIENT/FAMILY TO COMMUNITY RESOURCES.

    Expenses $2,444,487 · Revenue $2,032,970

  • SCHOOL SERVICES PROGRAM: SAMARITAN BEHAVIORAL HEALTH'S SCHOOL SERVICES OFFER THE FOLLOWING TO ADOLESCENTS AND CHILDREN LIVING IN MONTGOMERY COUNTY AND MIAMI COUNTY: BEHAVIORAL HEALTH ASSESSMENTS TO DETERMINE THE NATURE AND EXTENT OF MENTAL HEALTH PROBLEMS/CONCERNS; RECOMMENDATIONS REGARDING SERVICES THAT ADDRESS PROBLEMS/SYMPTOMS; AN INDIVIDUALIZED SERVICE PLAN WITH THERAPEUTIC GOALS DEVELOPED WITH THE PATIENT/FAMILY; INDIVIDUAL AND FAMILY COUNSELING; REFERRAL TO PSYCHIATRIC SERVICES IF IT APPEARS THAT MEDICATION MAY BE BENEFICIAL AT THE OUTPATIENT VISIT, OR IF AT VANDALIA, REFERRAL TO THE PSYCHIATRIC PROVIDER SPECIFIC FOR VANDALIA BUTLER SCHOOLS; ONGOING PSYCHIATRIC MEDICATION MANAGEMENT, CASE MANAGEMENT (COMMUNITY PSYCHIATRIC SUPPORTIVE TREATMENT) SERVICES TO FURTHER SUPPORT THERAPEUTIC INTERVENTIONS AND LINK PATIENT/FAMILY TO COMMUNITY RESOURCES. SERVICES ARE CONTRACTED THROUGH MIAMI VALLEY CAREER TECHNOLOGY CENTER, MIAMI VALLEY CAREER TECHNOLOGY CENTER ALTERNATIVE, VANDALIA BUTLER, TROTWOOD MADISON, WEST CARROLLTON IN MONTGOMERY COUNTY. IN MIAMI COUNTY, SERVICES ARE PROVIDED AT PIQUA, MILTON UNION, AND TROY CITY SCHOOLS.

    Expenses $1,592,915 · Revenue $2,031,220

  • THIS NUMBER REPRESENTS THE BALANCE OF TOTAL EXPENDITURES OF TEMPORARILY RESTRICTED FUNDS FOR SAMARITAN BEHAVIORAL HEALTH NET OF PROGRAMS DESCRIBED IN SERVICE ACCOMPLISHMENTS.

    Expenses $7,182,863 · Grants $35 · Revenue $4,328,066

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

Listed in Part VII

  • ELOISE P BRONER

    BOARD CHAIR (TO FEB)

    Total calculated
    $893,163
    From this org
    $0
    From related orgs
    $599,835
    Other
    $293,328
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $160,870 related
    Bonus
    $0 + $84,005 related
    Other
    $0 + $354,960 related
    Deferred
    $0 + $283,238 related
    Nontaxable benefits
    $0 + $10,090 related
    Filer's total
    $0 + $893,163 related

  • JOANN R RINGER

    BOARD CHAIR (FROM MAY)

    Total calculated
    $589,882
    From this org
    $0
    From related orgs
    $534,060
    Other
    $55,822
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $449,624 related
    Bonus
    $0 + $59,107 related
    Other
    $0 + $25,329 related
    Deferred
    $0 + $23,483 related
    Nontaxable benefits
    $0 + $32,339 related
    Filer's total
    $0 + $589,882 related

  • ELISABETH ESPOSITO

    VICE-CHAIR / PRESIDENT & CEO

    Total calculated
    $371,562
    From this org
    $333,812
    From related orgs
    $0
    Other
    $37,750
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $287,903
    Bonus
    $44,645
    Other
    $1,264
    Deferred
    $11,139
    Nontaxable benefits
    $26,611
    Filer's total
    $371,562

  • JASON E MERRITT

    TRUSTEE

    Total calculated
    $319,215
    From this org
    $0
    From related orgs
    $298,844
    Other
    $20,371
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $258,114 related
    Bonus
    $0 + $39,930 related
    Other
    $0 + $800 related
    Deferred
    $0 + $13,303 related
    Nontaxable benefits
    $0 + $7,068 related
    Filer's total
    $0 + $319,215 related

  • BENJAMIN W SUTHERLY

    TRUSTEE

    Total calculated
    $215,169
    From this org
    $0
    From related orgs
    $179,996
    Other
    $35,173
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $160,048 related
    Bonus
    $0 + $19,433 related
    Other
    $0 + $515 related
    Deferred
    $0 + $6,959 related
    Nontaxable benefits
    $0 + $28,214 related
    Filer's total
    $0 + $215,169 related

  • GINA MCFARLANE-EL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • JONATHAN MILLER MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • TIMOTHY E HENRY

    BOARD TREASURER (TO AUG)

    Total calculated
    $210,886
    From this org
    $0
    From related orgs
    $199,171
    Other
    $11,715
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $55,155 related
    Bonus
    $0 + $20,396 related
    Other
    $0 + $123,620 related
    Deferred
    $0 + $11,389 related
    Nontaxable benefits
    $0 + $326 related
    Filer's total
    $0 + $210,886 related

  • ESTEE R ATZMON

    BOARD TREASURER (FROM NOV)

    Total calculated
    $159,071
    From this org
    $0
    From related orgs
    $129,443
    Other
    $29,628
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $129,216 related
    Bonus
    $0
    Other
    $0 + $227 related
    Deferred
    $0 + $5,792 related
    Nontaxable benefits
    $0 + $23,836 related
    Filer's total
    $0 + $159,071 related

  • CHANDLER BRODERICK ESQ

    BOARD SECRETARY

    Total calculated
    $155,481
    From this org
    $0
    From related orgs
    $141,567
    Other
    $13,914
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $141,411 related
    Bonus
    $0
    Other
    $0 + $156 related
    Deferred
    $0 + $3,758 related
    Nontaxable benefits
    $0 + $10,156 related
    Filer's total
    $0 + $155,481 related

  • CURTIS B EVERSON

    PHYSICIAN: ADDICTION MEDICINE

    Total calculated
    $300,943
    From this org
    $262,010
    From related orgs
    $0
    Other
    $38,933
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $258,579
    Bonus
    $0
    Other
    $3,431
    Deferred
    $9,225
    Nontaxable benefits
    $29,708
    Filer's total
    $300,943

  • NANCY J SMITH DO

    PSYCHIATRIST

    Total calculated
    $274,473
    From this org
    $254,840
    From related orgs
    $0
    Other
    $19,633
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $249,934
    Bonus
    $0
    Other
    $4,906
    Deferred
    $7,122
    Nontaxable benefits
    $12,511
    Filer's total
    $274,473

  • ELLEN W BALLERENE MD

    PSYCHIATRIST

    Total calculated
    $219,223
    From this org
    $179,258
    From related orgs
    $0
    Other
    $39,965
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $178,344
    Bonus
    $0
    Other
    $914
    Deferred
    $7,928
    Nontaxable benefits
    $32,037
    Filer's total
    $219,223

  • STEPHANIE E ACKNER DO

    PSYCHIATRIST

    Total calculated
    $203,676
    From this org
    $173,232
    From related orgs
    $0
    Other
    $30,444
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,659
    Bonus
    $0
    Other
    $573
    Deferred
    $7,637
    Nontaxable benefits
    $22,807
    Filer's total
    $203,676

  • LINLIN XIAO

    NP-FAMILY HEALTH-OP

    Total calculated
    $187,420
    From this org
    $158,558
    From related orgs
    $0
    Other
    $28,862
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,110
    Bonus
    $3,000
    Other
    $448
    Deferred
    $3,920
    Nontaxable benefits
    $24,942
    Filer's total
    $187,420

  • JENNA M DOWNEY ESQ

    FORMER OFFICER

    Total calculated
    $313,206
    From this org
    $0
    From related orgs
    $289,516
    Other
    $23,690
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $249,668 related
    Bonus
    $0 + $39,303 related
    Other
    $0 + $545 related
    Deferred
    $0 + $10,754 related
    Nontaxable benefits
    $0 + $12,936 related
    Filer's total
    $0 + $313,206 related

  • BENJAMIN A WATSON ESQ

    FORMER OFFICER

    Total calculated
    $181,408
    From this org
    $0
    From related orgs
    $166,904
    Other
    $14,504
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $145,490 related
    Bonus
    $0 + $21,105 related
    Other
    $0 + $309 related
    Deferred
    $0 + $6,147 related
    Nontaxable benefits
    $0 + $8,357 related
    Filer's total
    $0 + $181,408 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

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 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 3
COMPENSATION FOR SAMARITAN BEHAVIORAL HEALTH, INC.'S (SBHI) CEO IS REVIEWED AND APPROVED BY PREMIER, WITH WHICH SBHI IS AN AFFILIATE. SEE EXPLANATION ON SCHEDULE O FOR FORM 990, PART VI, SECTION B, LINE 15.
PART I, LINE 4A:
THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE IN 2023: ELOISE BRONER $319,718; TIMOTHY HENRY $123,092.
PART I LINE 4B:
DUE TO RESTRICTIONS IMPOSED BY THE INTERNAL REVENUE CODE, CERTAIN PERSONS ARE LIMITED IN THE AMOUNT OF BENEFIT THAT CAN BE EARNED UNDER A QUALIFIED RETIREMENT PLAN. LIKE MANY EMPLOYERS, SAMARITAN BEHAVIORAL HEALTH, INC'S (SBHI) AND ITS AFFILIATED ORGANIZATIONS COMPENSATE FOR THIS LIMITATION AND SUPPLEMENT THE AFFECTED EXECUTIVES' QUALIFIED PENSION THROUGH CERTAIN NONQUALIFIED PLANS. SBHI SUPPLEMENTS THE AFFECTED EXECUTIVES THROUGH A PENSION RESTORATION PLAN AND A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). THE BENEFITS UNDER THESE SUPPLEMENTAL NONQUALIFIED PLANS ARE SUBJECT TO MULTI-YEAR VESTING AND A PARTICIPANT CAN FORFEIT BENEFITS EARNED IF VESTING REQUIREMENTS ARE NOT SATISFIED. UNDER THE TERMS OF THE SUPPLEMENTAL PLANS, AND BECAUSE OF TAX RULES PERTAINING TO TAXATION OF THE EARNED BENEFITS UPON VESTING, CERTAIN INDIVIDUALS RECEIVED A PAYOUT OF THE CUMULATIVE VESTED BENEFITS UNDER THEIR SUPPLEMENTAL PLAN DURING 2023. THE INDIVIDUAL LISTED BELOW HAS MET THE MULTI-YEAR VESTING REQUIREMENT UNDER THE PENSION RESTORATION PLAN RECEIVED THE ASSOCIATED PAYMENT IN 2023: ELOISE BRONER $25,971. THE FOLLOWING SERP AMOUNTS WERE DEFERRED ON THE PARTICIPANTS' BEHALF DURING THE YEAR AND WILL BE HELD UNTIL THE INCREMENTAL AMOUNTS ARE VESTED: JASON MERRITT $735. BASED ON THE GUIDANCE PROVIDED IN THE INSTRUCTIONS TO THE FORM 990, ANY PAYMENTS TO THE PARTICIPANTS RELATED TO THESE PLANS THAT WERE MADE WITHIN 2-1/2 MONTHS AFTER THE END OF THE ORGANIZATION'S TAX YEAR ARE AMOUNTS ARE PROPERLY REPORTED AS COMPENSATION FOR FORM 990 PURPOSES NOT TREATED AS DEFERRED COMPENSATION FOR PURPOSES OF SCHEDULE J. SUCH WHEN INCLUDED IN THE PARTICIPANTS' FORM W-2 WAGES.

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.

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202433199349303613

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