2024-12-05T14:12:33-06:00 2024-06-30 621199757 LBMC PC PO BOX 1869 BRENTWOOD TN 370241869 990 2023-07-01 200072992 CENTERSTONE OF AMERICA INC CENT 6154636610 1921 RANSOM PLACE NASHVILLE TN 37217 CAROL BEAN CHIEF FINANCIAL OFFICER 6154636610 2024-12-03 1 1 JULIE DUNKIN P00742923 6153774600 2024-12-03 2023 2024-10-15 13:58:12Z X DAVID GUTH 1921 RANSOM PLACE NASHVILLE TN 37217 49060282 0 X WWW.CENTERSTONE.ORG X 2008 IN "DELIVERING CARE THAT CHANGES PEOPLE'S LIVES" 7 7 376 8 0 0 63916 53643 44014396 47131877 1233194 1349767 405784 522505 45717290 49057792 0 0 0 0 30093838 33408719 0 0 0 15670023 15713396 45763861 49122115 -46571 -64323 40025177 40094403 42127835 42158623 -2102658 -2064220 X OUR MISSION IS "DELIVERING CARE THAT CHANGES PEOPLE'S LIVES" 0 0 48986606 47196267 CENTERSTONE OF AMERICA, INC. EXISTS TO SERVE ITS AFFILIATED ORGANIZATIONS THROUGH OPERATIONS SUPPORT, BUSINESS ANALYTICS, UNIFIED BRANDING, SEAMLESS TECHNOLOGY NETWORK AND COMMUNICATIONS INFRASTRUCTURE, AND FINANCIAL SERVICES. 48986606 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 32 0 1 376 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X THE ORGANIZATION 6154636610 1921 RANSOM PLACE NASHVILLE TN 37217 JAMES SWEETEN CHAIR 2.00 1.00 X X 0 0 0 PHIL KREBS VICE CHAIR 2.00 X X 0 0 0 LEE BRACKETT IMMEDIDATE PAST CHAIR 2.00 X X 0 0 0 PATRICIA LUCAS SECRETARY 2.00 X X 0 0 0 REED FARLEY DIRECTOR 2.00 2.00 X 0 0 0 SARA C HUGGINS DIRECTOR 2.00 X 0 0 0 A JOHN ROSE DIRECTOR 2.00 2.00 X 0 0 0 DAVID GUTH CEO 36.00 4.00 X 673961 0 31690 CAROL BEAN CHIEF FINANCIAL OFFICER 40.00 X 331747 0 34690 KEVIN NORTON CHIEF OPERATING OFFICER 40.00 1.00 X 565102 0 31691 ASHLEY NEWTON CEO CENTERSTONE RESEARCH INSTITUTE 1.00 39.00 X 265851 0 28199 BENJAMIN MIDDLETON CEO CENTERSTONE OF TENNESSEE 1.00 39.00 X 273911 0 33736 SUZANNE KOESEL CEO CENTERSTONE OF INDIANA 1.00 39.00 X 328738 0 40440 ANNE TYREE CEO CENTERSTONE OF ILLINOIS 40.00 X 282529 0 23107 APRIL VAN EPPS CHIEF OF STAFF, CENTERSTONE OF AMERICA 40.00 X 157169 0 24669 JASON HERNANDEZ CHIEF HR OFFICER 1.00 39.00 X 420611 0 21791 TYLER ROEBKE CHIEF COMPLIANCE OFFICER 40.00 X 183010 0 10385 JOHNEL REID CHIEF MARKETING OFFICER 40.00 X 262180 0 22682 VENKATASIVA KODALI CHIEF INFO OFFICER 40.00 X 274154 0 37759 STACEY OVERTURF REGIONAL FINANCE OFFICER 40.00 X 162713 0 20182 JULIE SPEARS REGIONAL FINANCE OFFICER 40.00 X 161910 0 29921 MELANIE ADKINS VP PAYER CONTRACTING 40.00 X 177743 0 20854 SHANNON TULLOCH VP, HUMAN RESOURCE OPERATIONS 40.00 X 192377 0 23944 CHRISTINE WILSON VP, TALENT MANAGEMENT 40.00 X 217416 0 25022 4931122 0 460762 21 0 1 0 TITANVILLE TT LP PO BOX 306340 NASHVILLE TN 372306340 RENT/LEASE 1143790 VACO INDIANAPOLIS LLC PO BOX 667 BRENTWOOD TN 37024 STAFFING SERVICES 210538 SIMPLICITY LLC 2400 E COMMERICIAL BLVD SUITE 711 FORT LAUDERDALE FL 33308 SECURITY MONITORING SERVICES 176509 NAVIGATE WELLBEING SOLUTIONS 140 S 68TH STREET SUITE 2200 WEST DES MOINES IA 50266 BENEFITS 105771 4 53643 53643 AFFILIATED MANAGEMENT FEES 551112 47131877 47131877 47131877 1348957 1348957 458115 0 458115 458115 458115 3300 2490 810 810 810 MISC REVENUE 900099 64390 64390 64390 49057792 47196267 0 1807882 4075630 4075630 23862546 23787796 74750 536886 535449 1437 3137530 3129136 8394 1796127 1791321 4806 17330 17330 1782872 1782872 157853 157853 217406 216824 582 7144874 7125784 19090 1628902 1624499 4403 372088 371092 996 221175 221175 1350284 1350284 1390982 1387261 3721 103367 103367 STAFF RELATED EXPENSES 689371 689371 SERVICE CHARGES 277575 277575 DUES & SUBSCRIPTIONS 256220 256220 MISCELLANEOUS EXPENSES 69307 69307 33790 33790 49122115 48986606 135509 0 4376088 4961120 19215512 18463037 2199463 3157746 30779789 26922368 4006856 3857421 10227258 9655079 40025177 40094403 8410632 10453673 24926220 24053677 8790983 7651273 42127835 42158623 X -2116657 -2078219 13999 13999 -2102658 -2064220 40025177 40094403 X -64323 102761 X 0 1 X 1 0 X 6976 16887 63916 53643 141422 36552042 35760252 39740205 44014396 47196267 203263162 36559018 35760252 39757092 44078312 47249910 203404584 0 0 0 203404584 1630123 1463101 1436697 1768825 1807072 8105818 1630123 1463101 1436697 1768825 1807072 8105818 38189141 37223353 41193789 45847137 49056982 211510402 0.96170 0.96600 0.03830 0.03400 X 1 1 0 0 0 0 1 17330 1 0 17330 0 PART II-B, LINE 1: CENTERSTONE OF AMERICA, INC., THROUGH ITS LEGISLATIVE POLICY DEPARTMENT, ADVOCATES FOR POLICY SOLUTIONS THAT SEEK TO ENSURE PATIENTS IN NEED OF URGENT MENTAL HEALTH AND ADDICTION CARE CAN OBTAIN THE HELP THEY NEED, WHEN THEY NEED IT. CENTERSTONE OF AMERICA, INC. SHARES ITS LEGISLATIVE POLICY DEPARTMENT EXPENSES WITH ITS SUBISDIARY ENTITIES, WHICH ARE ALSO SECTION 501(C)(3) ORGANIZATIONS. EACH OF THE AFFILIATES REPORT ITS PORTION OF THE LEGISLATE POLICY EXPENSES ON ITS RESPECTIVE FORM 990. 1454812 1454812 0 7215753 6505332 710421 22109224 18962224 3147000 3857421 DUE FROM AFFILIATED ENTITIES 5146300 INVESTMENT IN HOMEWOOD INSURANCE COMPANY 500000 RIGHT OF USE ASSET - OPERATING LEASE 3308328 OPERATING LEASE RENT RECEIVABLE 19805 INTEREST RATE SWAP 680646 9655079 DUE TO AFFILIATED ENTITIES 4303331 OPERATING LEASE LIABILITY 3347942 7651273 X 49150451 102881 102881 49047570 10222 10222 49057792 49122113 0 49122113 2 2 49122115 PART X, LINE 2: ACCOUNTING PRINCIPLES ACCEPTED IN THE UNITED STATES OF AMERICA ("GAAP") REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF IT IS MORE LIKELY THAN NOT THAT AN UNCERTAIN TAX POSITION WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION AND ITS SUBSIDIARIES ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST RATE SWAP 102,881. PART XI, LINE 4B - OTHER ADJUSTMENTS: BOOK/TAX DIFFERENCE ON GAIN OF SALE OF FIXED ASSETS 121. CONTRIBUTIONS FROM SUPPORTED ENTITIES 10,099. ROUNDING 2. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 2. X X X X X 0 0 0 0 0 0 0 0 0 DAVID GUTH CEO 629732 0 0 0 44229 0 19800 0 11890 0 705651 0 0 0 KEVIN NORTON CHIEF OPERATING OFFICER 489648 0 30000 0 45454 0 19800 0 11891 0 596793 0 0 0 JASON HERNANDEZ CHIEF HR OFFICER 300330 0 94500 0 25781 0 9900 0 11891 0 442402 0 0 0 SUZANNE KOESEL CEO CENTERSTONE OF INDIANA 249129 0 37500 0 42109 0 19800 0 20640 0 369178 0 0 0 CAROL BEAN CHIEF FINANCIAL OFFICER 251305 0 55000 0 25442 0 19800 0 14890 0 366437 0 0 0 VENKATASIVA KODALI CHIEF INFO OFFICER 232007 0 0 0 42147 0 17121 0 20638 0 311913 0 0 0 BENJAMIN MIDDLETON CEO CENTERSTONE OF TENNESSEE 249487 0 0 0 24424 0 16686 0 17050 0 307647 0 0 0 ANNE TYREE CEO CENTERSTONE OF ILLINOIS 188913 0 50000 0 43616 0 12695 0 10412 0 305636 0 0 0 ASHLEY NEWTON CEO CENTERSTONE RESEARCH INSTITUTE 239884 0 0 0 25967 0 16309 0 11890 0 294050 0 0 0 JOHNEL REID CHIEF MARKETING OFFICER 223573 0 0 0 38607 0 10792 0 11890 0 284862 0 0 0 CHRISTINE WILSON VP, TALENT MANAGEMENT 174487 0 19140 0 23789 0 13132 0 11890 0 242438 0 0 0 SHANNON TULLOCH VP, HUMAN RESOURCE OPERATIONS 176908 0 500 0 14969 0 4304 0 19640 0 216321 0 0 0 MELANIE ADKINS VP PAYER CONTRACTING 155253 0 0 0 22490 0 8963 0 11891 0 198597 0 0 0 TYLER ROEBKE CHIEF COMPLIANCE OFFICER 169125 0 0 0 13885 0 10385 0 0 0 193395 0 0 0 JULIE SPEARS REGIONAL FINANCE OFFICER 142957 0 0 0 18953 0 10281 0 19640 0 191831 0 0 0 STACEY OVERTURF REGIONAL FINANCE OFFICER 135783 0 0 0 26930 0 9770 0 10412 0 182895 0 0 0 APRIL VAN EPPS CHIEF OF STAFF, CENTERSTONE OF AMERI 124926 0 1000 0 31243 0 9679 0 14990 0 181838 0 0 0 A HEALTH & EDUCATIONAL BOARD OF METRO GOV'T OF NASHVILLE & DAVIDSON CO TN 2019-01-31 14000000 2019 CAPITAL EXPENDITURES 0 0 0 A 977781 14000000 0 0 0 0 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 FIRSTBANK 10.000000000000 0 0 0 0 0 A 0 FORM 990, SCH K, PART I, A AND DAVIDSON COUNTY, TENNESSEE FORM 990, SCH K, PART I, F: CAPITAL EXPENDITURES OR REIMBURSE CAPITAL COST PREVIOUSLY INCURRED, ALL AS APPROVED BY LENDER AND AS CONTEMPLATED IN THE BUDGET HERETOFORE SUBMITTED TO LENDER AND PAY CLOSING EXPENSES CONTEMPLATED BY THIS AGREEMENT. IN NO EVENT SHALL PROCEEDS OF THE TAX-EXEMPT TERM LOAN BE USED FOR ANY OTHER PURPOSE. IN NO EVENT SHALL PROCEEDS OF THE TAX-EXEMPT TERM LOAN BE USED FOR THE PURPOSE OF "PURCHASING OR CARRYING AND "MARGIN STOCK" WITHIN THE RESPECTIVE MEANINGS OF EACH OF THE QUOTED TERMS UNDER REGULATION U OF THE BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM OF THE UNITED STATES, OR TO REFUND ANY INDEBTEDNESS INCURRED FOR SUCH PURPOSE, EXCEPT IN A MANNER THAT IS NOT IN VIOLATION OF REGULATIONS U AND X OF SUCH BOARD. FORM 990, PART III, LINE 1, ORGANIZATION'S MISSION" CENTERSTONE IS A NONPROFIT HEALTH SYSTEM PROVIDING MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENTS. SERVICES ARE AVAILABLE IN FLORIDA, ILLINOIS, INDIANA, NORTH CAROLINA, AND TENNESSEE THROUGH THE OPERATION OF OUTPATIENT CLINICS, RESIDENTIAL PROGRAMS, SCHOOL-BASED SERVICES, TELEHEALTH, AND AN INPATIENT HOSPITAL. CENTERSTONE ALSO OFFERS SPECIALIZED PROGRAMS AVAILABLE NATIONWIDE FOR THE MILITARY COMMUNITY, AS WELL AS SERVICES FOR CHILDREN, INCLUDING THERAPEUTIC FOSTER CARE. CENTERSTONE'S INSTITUTE PROVIDES GUIDANCE THROUGH RESEARCH AND TECHNOLOGY, LEVERAGING THE BEST EVIDENCE-BASED PRACTICES FOR USE ACROSS OUR COMMUNITIES. CENTERSTONE'S FOUNDATION SECURES PHILANTHROPIC RESOURCES TO SUPPORT THE WORK AND MISSION OF DELIVERING CARE THAT CHANGES PEOPLE'S LIVES. CENTERSTONE PROVIDES CARE FOR MORE THAN 110,000 INDIVIDUALS AND FAMILIES ANNUALLY, AND IS ACCREDITED BY CARF AND THE JOINT COMMISSION. CENTERSTONE OF AMERICA, INC. IS INCORPORATED TO BE THE HOLDING ENTITY FOR CENTERSTONE OF FLORIDA, INC., CENTERSTONE OF ILLINOIS, INC., CENTERSTONE OF INDIANA, INC., CENTERSTONE OF TENNESSEE, INC., CENTERSTONE'S MILITARY SERVICES, CENTERSTONE FOUNDATION, CENTERSTONE'S RESEARCH INSTITUTE AND OTHER CENTERSTONE-RELATED ORGANIZATIONS. CENTERSTONE HAS A DEEP AND RICH HISTORY, AND HAS BEEN PROVIDING EFFECTIVE BEHAVIORAL HEALTH AND DRUG AND ALCOHOL TREATMENT SERVICES IN OUR COMMUNITIES FOR MORE THAN 60 YEARS. IN 1956, SEVEN YEARS BEFORE PRESIDENT KENNEDY'S LANDMARK COMMUNITY MENTAL HEALTH ACT, CENTERSTONE WAS FOUNDED AS THE MENTAL HEALTH GUIDANCE CENTER IN NASHVILLE, TENNESSEE. OUR APPROACH HAS ALWAYS BEEN ROOTED IN THE IDEA THAT OUR CLIENTS ARE HEALTHIER AND HAPPIER WHEN THEY CAN CONTRIBUTE TO THEIR COMMUNITIES AND THAT OUR COMMUNITIES ARE IMPROVED BY HAVING OUR CLIENTS AS CONTRIBUTING MEMBERS. OPERATING WITH APPROXIMATELY 3,800 EMPLOYEES, CENTERSTONE PROVIDES LIFE-CHANGING AND LIFE-SAVING SERVICES TO INDIVIDUALS AND FAMILIES AROUND THE COUNTRY. CENTERSTONE ACCEPTS MOST INSURANCE AND PRIVATE PAY FOR SERVICES, AND ARE ABLE TO OFFER CARE THROUGH ADDITIONAL CONTRACTS AND GRANTS FROM FEDERAL, STATE AND LOCAL GOVERNMENT, AS WELL AS PHILANTHROPIC DONATIONS FROM FOUNDATIONS, CORPORATIONS AND INDIVIDUALS. CENTERSTONE OF AMERICA IS A FAMILY OF ORGANIZATIONS COMMITTED TO ADVANCING CARE AND SOLUTIONS. CENTERSTONE IS MADE UP OF SEVEN FIRST-TIER CORPORATIONS AND MULTIPLE SECOND-TIER CORPORATIONS WITH A PRIMARY FOOTPRINT IN FLORIDA, ILLINOIS, INDIANA, AND TENNESSEE. FOR THE 2024 TAX YEAR ENDED JUNE 30, 2024, CENTERSTONE OF AMERICA AND ITS AFFILIATES EARNED GROSS REVENUE OF $378 MILLION. RECOGNITION OF AFFILIATES: CENTERSTONE OF AMERICA AFFILIATES INCLUDE: CENTERSTONE OF FLORIDA IS THE LEADING COMMUNITY BEHAVIORAL HEALTH HOSPITAL AND OUTPATIENT PRACTICE IN SOUTHWEST FLORIDA. WITH A HISTORY SPANNING MORE THAN SIX DECADES AND FULL CONTINUUM OF BEHAVIORAL HEALTH SERVICES, WE ARE WORKING TO CHANGE THE LIVES OF CHILDREN, TEENS, ADULTS AND SENIORS WHO FACE TRAUMA, ADDICTIONS, PSYCHIATRIC ILLNESSES AND EMOTIONAL DISORDERS. CENTERSTONE OF FLORIDA SERVES NEARLY 20,000 PEOPLE OF ALL AGES. CENTERSTONE OF FLORIDA IS ACCREDITED BY THE JOINT COMMISSION. CENTERSTONE OF ILLINOIS SERVES CHILDREN, YOUTH, ADULTS AND FAMILIES THROUGH MENTAL HEALTH COUNSELING, SUBSTANCE USE TREATMENT, LIFE SKILLS ENRICHMENT PROGRAMS, AND SPECIALIZED SERVICES FOR ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. EACH YEAR, CENTERSTONE OF ILLINOIS SERVICES NEARLY 10,000 PEOPLE OF ALL AGES IN SOUTHERN ILLINOIS AND THE METRO EAST ST. LOUIS AREA. CENTERSTONE OF ILLINOIS IS ACCREDITED BY CARF INTERNATIONAL. CENTERSTONE OF INDIANA PROVIDES AN ARRAY OF MENTAL HEALTH TREATMENT, SUBSTANCE USE DISORDER TREATMENT, INTEGRATED PRIMARY CARE, THERAPEUTIC FOSTER CARE AND SUPPORTIVE SERVICES TO MORE THAN 30,000 PEOPLE OF ALL AGES ACROSS SOUTHERN AND CENTRAL INDIANA EACH YEAR. CENTERSTONE HAS BEEN RECOGNIZED BY THE STATE OF INDIANA FOR ITS INNOVATIVE SERVICES IN ADDICTIONS CARE AND RE-ENTRY SERVICES. WE ARE ACCREDITED BY CARF INTERNATIONAL AND HAVE RECEIVED HEALTH HOME STATUS. CENTERSTONE OF INDIANA'S SUBSIDIARIES INCLUDE THE CENTERSTONE FOUNDATION, INC., CENTERSTONE SUPPORTIVE HOUSING, LLC AND INDEPENDENT LIVING. CENTERSTONE OF TENNESSEE HAS PROVIDED A WIDE RANGE OF MENTAL HEALTH, ADDICTION, AND THERAPEUTIC FOSTER CARE SERVICES TO PEOPLE OF ALL AGES FOR MORE THAN 60 YEARS. THROUGH OPERATIONS IN THE MIDDLE AND EAST TENNESSEE REGIONS, CENTERSTONE SERVES OVER 40,000 CHILDREN, ADOLESCENTS, ADULTS AND SENIORS EACH YEAR. CENTERSTONE OF TENNESSEE IS ACCREDITED BY CARF INTERNATIONAL AND IS A MEMBER ORGANIZATION OF THE NATIONAL FOOTBALL LEAGUE'S NFL LIFELINE. CENTERSTONE'S RESEARCH INSTITUTE IS DEDICATED TO BRIDGING THE GAP BETWEEN EVIDENCE AND PRACTICE, BRINGING INDUSTRY PROVEN AND HIGH-VALUE PRACTICES TO OUR PHYSICIANS, NURSES AND PRACTITIONERS. THIS IS ACCOMPLISHED THROUGH RESEARCH AND EVALUATION STUDIES TO DEFINE BEST PRACTICE AND ADVANCE THE TREATMENT AND PREVENTION OF MENTAL HEALTH AND ADDICTION DISORDERS. STAFF WORK CLOSELY WITH OUR CENTERSTONE AFFILIATES TO DELIVER CLINICALLY EXCELLENT, EVIDENCE-BASED AND VALUE-CARE MODELS. CENTERSTONE'S RESEARCH INSTITUTE EMBRACES TRANSPARENCY AND MEASUREMENT AS A MEANS TO ENHANCING PATIENT CARE. CENTERSTONE'S MILITARY SERVICES WORKS TO ENSURE THAT SERVICE MEMBERS, VETERANS AND THEIR FAMILIES HAVE THE RESOURCES AND SUPPORT NEEDED TO LEAD HEALTHY AND FULFILLING LIVES BEYOND MILITARY SERVICE. WE OFFER A VARIETY OF SERVICES TO ADDRESS MANY ISSUES INCLUDING COMBAT STRESS, TRAUMA, HOMELESSNESS, DEPRESSION, ADDICTION, MARRIAGE ISSUES, PARENT-CHILD RELATIONSHIP REPAIR, AND OTHER INVISIBLE WOUNDS OF WAR. THIS INCLUDES THOSE WHO ARE CURRENTLY SERVING OR HAVE SERVED IN ANY BRANCH OF THE MILITARY REGARDLESS OF DISCHARGE STATUS OR CONFLICT IN WHICH THEY SERVED. THE CENTERSTONE FOUNDATION SECURES PHILANTHROPIC RESOURCES TO SUPPORT CENTERSTONE'S NOBLE PURPOSE, "DELIVERING CARE THAT CHANGES PEOPLE'S LIVES," BOTH NOW AND IN THE FUTURE. IN ADDITION TO SECURING PHILANTHROPIC RESOURCES FOR ITS AFFILIATES AND THE PEOPLE WE SERVE, THE FOUNDATION IS CHARGED WITH PROVIDING EFFECTIVE STEWARDSHIP OF ENDOWMENTS, INCLUDING INVESTMENT AND DISBURSEMENTS. WE ARE DEDICATED TO IMPROVING THE QUALITY OF LIFE OF THE INDIVIDUALS AND FAMILIES WHO COME TO CENTERSTONE FOR CARE. CENTERSTONE OF INDIANA IS THE SOLE CORPORATE MEMBER OF THE CENTERSTONE FOUNDATION. HOMEWOOD INSURANCE COMPANY, INC. WAS FORMED IN JUNE 2021 AS A CAPTIVE INSURANCE COMPANY SOLELY OWNED BY CENTERSTONE OF AMERICA, INC. CENTERSTONE WILL UTILIZE THE CAPTIVE PRIMARILY AS A FORMALIZED FUNDING MECHANISM TO FACILITATE A GRADUAL INCREASE IN SELF-INSURED RETENTION THEREBY REDUCING THE COMPANY'S RELIANCE ON COMMERCIAL COVERAGE TO THE HIGHER, NON-WORKING LOSS EXPOSURE LAYERS. THE CAPTIVE WILL BE UTILIZED TO FUND THE COMPANY'S SELF-INSURED EXPOSURES FOR ITS MEDICAL PROFESSIONAL, GENERAL AND AUTOMOBILE LIABILITY PROGRAMS. FORM 990, PART V, LINE 1A, 1099 FILING: FORMS 1099 AND 1096 FOR CENTERSTONE OF AMERICA, INC. FILED UNDER THE EIN OF CENTERSTONE OF AMERICA, INC. FOR 2023, A TOTAL OF 1014 FORMS 1099 WERE FILED UNDER CENTERSTONE OF AMERICA, INC. OF THAT TOTAL, 32 RELATE TO VENDORS OF CENTERSTONE OF AMERICA, INC. FORM 990, PART V, LINE 2A, W-2 FILING: FORMS W-2, W-3, AND ALL RELATED PAYROLL TAX FILINGS FOR CENTERSTONE OF AMERICA, INC. AND ITS AFFILIATED COMPANIES ARE FILED UNDER THE EIN OF CENTERSTONE OF AMERICA, INC. FOR 2023, A TOTAL OF 5,140 W-2 FORMS WERE FILED UNDER CENTERSTONE OF AMERICA. OF THAT TOTAL, 376 RELATE TO EMPLOYEES OF CENTERSTONE OF AMERICA, INC. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS OF REVIEWING THE FORM 990 ENTAILS A DETAILED REVIEW OF THE FORM 990 BY THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, CORPORATE CONTROLLER, AND THE BOARD OF CENTERSTONE OF AMERICA. THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, ARE PROVIDED ELECTRONICALLY TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY. ON AN ANNUAL BASIS BOARD MEMBERS COMPLETE A BOARD EXPECTATIONS LETTER IN WHICH THE MEMBERS AFFIRM THAT THEY ARE AWARE OF THE CONFLICT OF INTEREST POLICY AND THAT THEY HAVE REPORTED ANY POTENTIAL CONFLICTS OF INTEREST. FURTHER, THE BOARD HAS ADOPTED A POLICY WHICH REQUIRES BOARD MEMBERS TO COMPLETE A CONFLICT OF INTEREST ACKNOWLEDGEMENT AND DISCLOSURE FORM ON AN ANNUAL BASIS. FOR EMPLOYEES, THE COMPANY'S CODE OF CONDUCT CONTAINS A WRITTEN CONFLICT OF INTEREST POLICY. EMPLOYEES ARE REQUIRED TO CERTIFY ON AN ANNUAL BASIS THAT THEY HAVE READ AND WILL ABIDE BY THE CONFLICT OF INTEREST POLICY. FURTHER, SENIOR EXECUTIVES OF THE COMPANY ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST ACKNOWLEDGEMENT AND DISCLOSURE FORM ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15A IN 2021 CENTERSTONE OF AMERICA CONTRACTED WITH A THIRD PARTY CONSULTANT TO CONDUCT AN ASSESSMENT OF THE BEHAVIORAL HEALTH MARKETPLACE CEO COMPENSATION AND PROVIDE RECOMMENDATIONS TO THE ORGANIZATION'S BOARD OF DIRECTORS IN FORMING A COMPENSATION PACKAGE FOR THE CEO OF CENTERSTONE OF AMERICA, INC. UPON COMPLETION OF THE STUDY, THE COMPENSATION PACKAGE OF CENTERSTONE OF AMERICA'S CEO WAS UPDATED TO REFLECT CURRENT MARKET RATES AND APPROVED BY THE BOARD OF DIRECTORS IN 2023. THE CEO'S COMPENSATION PACKAGE IS REVIEWED AND ADJUSTED AS NECESSARY BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. COMPENSATION FOR CEOS OF THE CENTERSTONE AFFILIATED ORGANIZATIONS IS DETERMINED BY THE CEO OF CENTERSTONE OF AMERICA UTILIZING COMPENSATION SURVEYS AVAILABLE FROM THE INDUSTRY'S TWO MAJOR ASSOCIATIONS, AND IS SUBJECT TO REVIEW BY THE CENTERSTONE OF AMERICA BOARD ON AN ANNUAL BASIS. EXECUTIVE COMPENSATION PACKAGES WERE REVIEWED AND ADJUSTED TO MARKET AS NEEDED DURING THE 2023 TAX YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE FINANCIAL STATEMENTS HOWEVER ARE NOT AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9: BOOK/TAX DIFFERENCE ON LOSS ON SALE OF FIXED ASSETS -121. UNREALIZED CHANGE IN INTEREST RATE SWAP 102,881. ROUNDING 1. AMY'S CROSSING INC 120 MANOR COURT ALTON IL 62002 454926717 PROVIDE HOUSING FOR THE DISABLED TN 501(C)(3) LINE 10 CENTERSTONE OF ILLINOIS 0 ASPEN HOUSE INC 720 N MARR ROAD COLUMBUS IN 47201 351925610 PROVIDE LOW INCOME HOUSING TN 501(C)(3) LINE 10 CENTERSTONE OF INDIANA 0 CEDAR VIEW INC 720 N MARR ROAD COLUMBUS IN 47201 351943874 PROVIDE LOW INCOME HOUSING TN 501(C)(3) LINE 10 CENTERSTONE OF INDIANA 0 CENTERSTONE FOUNDATION 1921 RANSOM PLACE NASHVILLE TN 37217 261186476 SUPPORT FOR CENTERSTONE OF AMERICA'S CONTROLLED ORGANIZATIONS TN 501(C)(3) LINE 12A, I CENTERSTONE OF INDIANA 0 CENTERSTONE HEALTH SERVICES 645 SOUTH ROGERS STREET BLOOMINGTON IN 47403 351270418 PROVIDE HEALTHCARE FOR AT-RISK INDIVIDUALS TN 501(C)(3) LINE 7 CENTERSTONE OF INDIANA 0 CENTERSTONE HOUSING RESOURCES 44 VANTAGE WAY SUITE 400 NASHVILLE TN 37228 300181963 OWN AND OPERATE GROUP HOMES TN 501(C)(3) LINE 12C, III-FI CENTERSTONE OF TENNESSEE 0 CENTERSTONE MILITARY SERVICES 1921 RANSOM PLACE NASHVILLE TN 37217 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