2024-05-15T10:02:29-05:00 2023-06-30 420714325 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2022-07-01 362645920 NORTH CENTRAL BEHAVIORAL HEALTH SYSTEMS INC NORT 8152230160 2960 CHARTRES STREET PO BOX 1488 LASALLE IL 613013488 JODINE MAHONEY PRESIDENT/CEO 8152230160 2024-05-14 1 JODINE MAHONEY XXX-XX-XXXX 1 KAREN O CRIM P00368385 9372980201 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JODINE MAHONEY 2960 CHARTRES STREET PO BOX 1488 LASALLE IL 613013488 12523555 0 X NCBHS.ORG X 1968 IL NORTH CENTRAL BEHAVIORAL HEALTH SYSTEMS IS DEDICATED TO SERVING A DIVERSE RANGE OF INDIVIDUALS WITH BEHAVIORAL HEALTH NEEDS IN ORDER TO ACHIEVE OVERALL WELLNESS THROUGH AVAILABLE RESOURCES. 8 8 158 9 87885 78158 4016718 3458263 6089052 8863742 3289 113665 79711 87885 10188770 12523555 0 0 0 0 8138025 8500380 0 0 0 2044562 2445055 10182587 10945435 6183 1578120 9829898 11391718 1063266 1146368 8766632 10245350 X NORTH CENTRAL BEHAVIORAL HEALTH SYSTEMS EXISTS TO PROMOTE POSITIVE OUTCOMES RESULTING FROM THE PROVISION OF EVIDENCE BASED PREVENTION AND TREATMENT SERVICES WITHIN A CONSUMER-INVOLVED, RECOVERY-ORIENTED, STRENGTH-BASED APPROACH TO THE DELIVERY OF COMMUNITY BEHAVIORAL HEALTH SERVICES. NCBHS ATTEMPTS TO, THROUGH AVAILABLE FUNDING RESOURCES, SUPPORT AND ADVOCATE FOR PEOPLE WITH MENTAL ILLNESS AND/OR SUBSTANCE ABUSE PROBLEMS IN HAVING HOPE FOR THE FUTURE, LIVING A SELF-DETERMINED LIFE, MAINTAINING SELF-ESTEEM AND ACHIEVING MEANINGFUL ROLES IN SOCIETY. 0 0 2454325 3733880 OUTPATIENT MENTAL HEALTH: SERVICES INCLUDE COUNSELING, COMMUNITY SUPPORT, AND RELATED SERVICES TO REDUCE PSYCHIATRIC SYMPTOMS AND PROMOTE ADAPTIVE FUNCTIONING. ALL SERVICES ARE BASED ON A MENTAL HEALTH NEEDS EVALUATION AND AN INDIVIDUAL TREATMENT PLAN. THIS PROGRAM SERVED 3,641 PERSONS DURING THE YEAR. 862749 1236500 INTENSIVE HOME COMMUNITY BASED SERVICES (IHCBS):HOME BASED SERVICES TO ASSIST INDIVIDUALS TO REGAIN OR LEARN COPING SKILLS FOR SYMPTOM MANAGEMENT, PROBLEM SOLVING, MEDICATIONS, AND PHYSICAL HEALTH. SERVICES ALSO INCLUDE ASSISTING INDIVIDUALS AND/OR FAMILIES IN OBTAINING OR MAINTAINING SAFE AND AFFORDABLE HOUSING. THIS PROGRAM SERVED 251 PERSONS DURING THE YEAR. 1493941 364081 CRISIS INTERVENTION:PROGRAM STAFF PROVIDE CRISIS INTERVENTION AND RELATED SERVICES. THIS PROGRAM SERVED 1,474 PERSONS DURING THE YEAR. 654776 150262 PSYCHIATRIC SERVICES 653179 878618 COMMUNITY SUPPORT 736263 859173 OUTPATIENT ADDICTIONS 344020 173597 COMMUNITY INTEGRATED LIVING ARRANGEMENT (CILA) 244391 216287 RURAL SPECIAL PROJECT 895227 1251344 PREVENTION, JUVENILE JUSTICE, AND OTHER PROGRAM SERVICES 3527856 3529281 8338871 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 158 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X DIANE GARLAND 8152230160 2960 CHARTRES STREET PO BOX 1488 LASALLE IL 613013488 JODINE MAHONEY PRESIDENT/CEO 40.00 X 248522 0 43073 DONALD P MISKOWIEC FORMER PRESIDENT/CEO 0.00 X 237257 0 16581 LARRY BLOCK CFO (UNTIL 3/16/23) 40.00 X 187271 0 20388 EILEEN WILLIAMS CAO 40.00 X 143590 0 21806 NOELLE SLIKER COO 40.00 X 118032 0 20597 DIANE GARLAND CFO 40.00 X 50655 0 3699 SUE JOBST CHAIRPERSON 2.00 X X 0 0 0 STEVE MALINSKI VICE CHAIRPERSON 2.00 X X 0 0 0 JOHN THOMPSON SECRETARY 2.00 X X 0 0 0 MARY JO BARRY TREASURER 2.00 X X 0 0 0 EDWIN ANDY ANDREWS DIRECTOR 2.00 X 0 0 0 BARB LINDQUIST DIRECTOR 2.00 X 0 0 0 MARK JANKO DIRECTOR 2.00 X 0 0 0 ELLIE ZOERINK DIRECTOR 2.00 X 0 0 0 985327 0 126144 5 1 1 0 IN TOUCH PHYSICIANS 718 S JULIAN ST NAPERVILLE IL 60540 PSYCHIATRY SERVICES 288413 1 3455773 2490 3458263 MEDICARE & MEDICAID REVENUE 621400 7738942 7738942 HOSPITAL CONSULTING 621400 272376 272376 SELF PAY PATIENT FEES 621400 129227 129227 FEES FROM GOVT AGENCIES 621400 45268 45268 RESIDENT ROOM AND BOARD 621400 21152 21152 656777 656777 8863742 95128 95128 18537 0 18537 18537 18537 PROVIDERCO LLC 900001 87885 87885 87885 12523555 8863742 87885 113665 798040 798040 5668904 4937947 730957 252636 222439 30197 1299259 1009608 289651 481541 370827 110714 656969 339760 317209 28606 27899 707 274907 225564 49343 557538 453740 103798 239164 224286 14878 19547 12419 7128 150475 125620 24855 SUPPLIES & SMALL EQUIPM 101662 69794 31868 MEMBERSHIPS/DUES/SUBSCR 61075 14158 46917 BAD DEBTS 49795 49795 PENSION ADMINISTRATION 300 300 305017 255015 50002 10945435 8338871 2606564 0 1455625 1581586 5791987 6835987 313942 235049 917044 1297920 341677 248772 6244218 5217162 789489 1027056 220134 165348 9829898 11391718 835176 937110 7956 7956 220134 201302 1063266 1146368 X 8763131 10241698 3501 3652 8766632 10245350 9829898 11391718 X 1578120 -11517 -87885 X X 0 1 X 1 1 1 X 2687825 2821538 4002049 4016718 3458263 16986393 2687825 2821538 4002049 4016718 3458263 16986393 16986393 78199 77633 15777 2779 95128 269516 26283 79711 78158 184152 17440061 31379726 0.97400 0.98000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 142224 142224 4067771 3349618 718153 1880809 1867544 13265 153414 153414 1027056 LEASE LIABILITIES 165302 REFUNDABLE ADVANCES 36000 201302 X 12355821 -11517 -49795 -61312 12417133 106422 106422 12523555 10877103 -18537 -18537 10895640 49795 49795 10945435 PART X, LINE 2: NCBHS HAS A TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE STATING NCBHS QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES. AS SUCH, NCBHS IS SUBJECT TO FEDERAL INCOME TAXES ONLY ON ANY NET UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 511 OF THE CODE. NCBHS FILES A FEDERAL FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX) AND STATE OF ILLINOIS FORM AG990-IL (ILLINOIS CHARITABLE ORGANIZATION ANNUAL REPORT) ANNUALLY TO COMPLY WITH FEDERAL AND STATE REPORTING REQUIREMENTS. WHEN THESE RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE TAX POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. EXAMPLES OF TAX POSITIONS COMMON TO ORGANIZATIONS INCLUDE SUCH MATTERS AS THE FOLLOWING: THE TAX-EXEMPT STATUS OF EACH ENTITY AND VARIOUS POSITIONS RELATIVE TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). UBIT IS REPORTED ON FORM 990-T, AS APPROPRIATE. THE BENEFIT OF THE TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. NCBHS HAS AN INVESTMENT IN A PARTNERSHIP THAT GENERATES INCOME, WHICH IS CONSIDERED TO BE UBIT AND IS TAXED ON A NET BASIS AFTER DEDUCTING RELATED DIRECT AND INDIRECT EXPENSES. FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, AN INCOME TAX PROVISION OF $31,394 AND $13,122, RESPECTIVELY, WAS RECORDED FOR THIS ACTIVITY AND IS INCLUDED IN STATEMENTS OF FUNCTIONAL EXPENSES. TAX POSITIONS ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY TO BE REALIZED ON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED (AS DESCRIBED ABOVE) IS REFLECTED AS A LIABILITY FOR UNCERTAIN TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE DISCLOSURE OR ADJUSTMENT AT JUNE 30, 2023 AND 2022. THERE WERE NO INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IDENTIFIED AND RECORDED FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE -49,795. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROVIDERCO LLC NET INCOME 87,885. GAIN ON ASSET DISPOSAL 18,537. PART XII, LINE 2D - OTHER ADJUSTMENTS: GAIN ON ASSET DISPOSAL -18,537. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 49,795. X X X X 0 0 0 0 0 0 0 0 0 JODINE MAHONEY PRESIDENT/CEO 246878 0 0 0 1644 0 17920 0 25153 0 291595 0 0 0 DONALD P MISKOWIEC FORMER PRESIDENT/CEO 237257 0 0 0 0 0 3947 0 12634 0 253838 0 0 0 LARRY BLOCK CFO (UNTIL 3/16/23) 187271 0 0 0 0 0 11937 0 8451 0 207659 0 0 0 EILEEN WILLIAMS CAO 143590 0 0 0 0 0 10089 0 11717 0 165396 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE CFO CONDUCTS AN ONGOING REVIEW OF THE 990 INFORMATION AS IT IS ACCUMULATED AND SUBMITTED TO THE AUDITING FIRM. AT COMPLETION, THE CEO AND CFO CONDUCT A DETAILED REVIEW AND PROVIDE A COPY TO THE GOVERNING BOARD BEFORE IT IS FILED. FINALLY, THE CEO REVIEWS THE 990 WITH THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY AND INDIVIDUALLY SIGN OFF ON A DISCLOSURE FORM. IN ADDITION, THE CEO ANNUALLY REVIEWS A VENDOR HISTORY FINANCIAL REPORT WITH THE BOARD EXECUTIVE COMMITTEE TO DETERMINE IF ANY CONFLICTS OF INTEREST MAY EXIST THAT WERE NOT APPARENT FROM THE DISCLOSURE FORMS AND/OR REQUIRE FURTHER COMPLIANCE ENFORCEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE RECOMMENDS CEO COMPENSATION TO THE FULL BOARD BASED ON PERFORMANCE EVALUATIONS AND A PERIODIC REVIEW OF COMPENSATION DATA FOR CEOS AT SIMILAR ORGANIZATIONS. PERFORMANCE EVALUATIONS INCLUDE A REVIEW OF ORGANIZATIONAL PERFORMANCE COMPARED TO INDUSTRY BENCHMARKS IN AREAS SUCH AS: CONSUMER SATISFACTION, CLINICAL OUTCOMES, FUNDER AUDITS AND PERFORMANCE MEASURES, COMPLIANCE, EMPLOYEE TURNOVER, FINANCIAL PERFORMANCE, ETC. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE CEO IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. COMPENSATION IS BASED ON JOB PERFORMANCE MEASURES AND A PERIODIC REVIEW OF COMPENSATION DATA FOR THESE POSITIONS AT SIMILAR ORGANIZATIONS. IN ADDITION, OTHER FACTORS MAY BE CONSIDERED SUCH AS COMPETING WITH OTHER ORGANIZATIONS FOR STAFF IN A GEOGRAPHIC AREA. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST. FINANCIAL STATEMENTS ARE NOT AVAILABLE. FORM 990, PART XI, LINE 9: PROVIDERCO LLC NET INCOME -87,885. FORM 990, PAGE 12, PART XII, LINE 2C THE PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.