Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $785,067

• 1f · All other contributions, gifts and grants

  $5,000

• 2a · Program service revenue: MEDICAID & MENTAL HEAL

  total $4,605,178 · related or exempt $4,605,178

• 2b · Program service revenue: OTHER MENTAL HEALTH

  total $2,874,792 · related or exempt $2,874,792

• 2c · Program service revenue: RENTAL INCOME

  total $399,107 · related or exempt $399,107

• 6a · Gross rents

  real property $3,600

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $3,600

• 6d · Net rental income or loss

  total $3,600 · excluded $3,600

• 7a · Gross sales of assets other than inventory

  other assets $694,527

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

  other assets $0

• 7c · Gain or loss

  other assets $694,527

• 7d · Net gain or loss

  total $694,527 · excluded $694,527

• 11a · Other revenue: INSURANCE PAYMENTS

  total $8,355 · related or exempt $8,355

• 11b · Other revenue: MEDICAL RECORDS

  total $1,540 · related or exempt $1,540

• 11c · Other revenue: DEPOSITS

  total $507 · related or exempt $507

• 11d · All other revenue

  total $3,173 · related or exempt $3,173

• 11e · Other revenue, total

  $13,575

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $3,362,080 · program services $2,710,711 · management and general $651,369

• 8 · Pension plan contributions

  total $92,922 · program services $75,483 · management and general $17,439

• 9 · Other employee benefits

  total $428,654 · program services $348,207 · management and general $80,447

• 10 · Payroll taxes

  total $253,600 · program services $206,006 · management and general $47,594

• 11g · Fees: other

  total $577,981 · program services $431,137 · management and general $146,844

• 12 · Advertising and promotion

  total $34,171 · management and general $34,171

• 13 · Office expenses

  total $73,083 · program services $68,392 · management and general $4,691

• 16 · Occupancy

  total $1,940,847 · program services $1,719,671 · management and general $221,176

• 17 · Travel

  total $65,311 · program services $7,436 · management and general $57,875

• 19 · Conferences, conventions and meetings

  total $30,216 · program services $30,216

• 20 · Interest

  total $14,275 · management and general $14,275

• 22 · Depreciation, depletion and amortization

  total $241,703 · program services $151,581 · management and general $90,122

• 23 · Insurance

  total $103,549 · program services $99,339 · management and general $4,210

• 24a · Other expenses: REPAIRS & MAINTENANCE

  total $150,309 · program services $130,740 · management and general $19,569

• 24b · Other expenses: ATP - CLIENT ASSISTANCE

  total $32,791 · program services $32,791

• 24c · Other expenses: MEDICAL SUPPLIES

  total $19,119 · program services $19,119

• 24d · Other expenses: DUES AND SUBSCRIPTIONS

  total $8,719 · program services $8,719

• 24e · All other expenses

  total $12,971 · program services $8,137 · management and general $4,834

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $301 · end of year $1,663

• 4 · Accounts receivable

  beginning of year $402,995 · end of year $368,929

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

  $4,516,417

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

  $2,237,196

• 10c · Land, buildings and equipment, net

  beginning of year $2,591,489 · end of year $2,279,221

• 15 · Other assets

  beginning of year $4,583,791 · end of year $6,884,723

• 17 · Accounts payable and accrued expenses

  beginning of year $875,339 · end of year $592,911

• 19 · Deferred revenue

  beginning of year $3,448 · end of year $4,643

• 23 · Secured mortgages and notes payable

  beginning of year $917,658 · end of year $819,252

• 25 · Other liabilities

  beginning of year $2,596,023 · end of year $2,993,077

• 27 · Net assets without donor restrictions

  beginning of year $3,174,542 · end of year $5,113,087

• 28 · Net assets with donor restrictions

  beginning of year $11,566 · end of year $11,566

The filer's explanations (Part III)

PART I, LINE 5

THE NURSE PRACTITIONER RECEIVES PAY BASED ON A PERCENTAGE OF COLLECTIONS FROM SERVICES THEY RENDER. THE PERCENTAGE FORMULA IS STATED IN THEIR CONTRACT.

FORM 990, SCHEDULE J, LINE 3

A RELATED ORGANIZATION, COMMUNITY FIRST SOLUTIONS, USES A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• COMMUNITY BEHAVIORAL HEALTH PROPERTIES

  REAL ESTATE · OH · income $614,276 · assets $4,006,493

  Directly controlled by COMMUNITY BEHAVORIAL HEALTH INC