2026-03-05T08:55:40-06:00 2025-06-30 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2024-07-01 350988724 VALLEY OAKS HEALTH INC VALL 7654466541 415 N 26TH STREET 201 LAFAYETTE IN 479042856 DAN ARENS CEO 7654466540 2026-03-05 1 1 TYLER K GREENE CPA P00057872 3176334705 2026-03-05 2024 2025-03-06 01:10:19Z DAN ARENS 415 N 26TH STREET 201 LAFAYETTE IN 479042856 39108645 0 X WWW.VALLEYOAKS.ORG X 1938 IN VALLEY OAKS HEALTH, INC.'S MISSION IS TO IMPROVE THE HEALTH AND HAPPINESS OF OUR COMMUNITY, ONE PERSON AT A TIME. 11 10 675 18 0 0 17999725 15322152 16621339 21435498 1590760 1639438 396639 625238 36608463 39022326 0 0 0 0 31906769 30536943 0 0 0 7658050 8412168 39564819 38949111 -2956356 73215 85562945 90259764 3621248 3237324 81941697 87022440 VALLEY OAKS HEALTH, INC.'S MISSION IS TO IMPROVE THE HEALTH AND HAPPINESS OF OUR COMMUNITY, ONE PERSON AT A TIME. 0 0 30611162 21700807 VALLEY OAKS HEALTH IS PROUD OF NEARLY 90 YEARS OF SERVING AS A SAFETY NET HEALTH CARE PROVIDER FOR THE COUNTIES THEY SERVE. SERVING OVER 12,000 INDIVIDUALS WITH MULTIPLE AND COMPLEX HEALTH CARE CHALLENGES IN TIPPECANOE AND 8 SURROUNDING COUNTIES. AS ONE OF THE LARGEST NOT-FOR-PROFIT SAFETY NET HEALTH CARE AGENCIES IN THE AREA, OUR 490 ACTIVE EMPLOYEES SUPPORT THEIR COMMUNITY WITH PROGRAMS LIKE RAPID ACCESS TO PRIMARY AND BEHAVIORAL HEALTH CARE, DISEASE MANAGEMENT, 24/7 CRISIS SUPPORT SERVICE, PSYCHIATRIC SERVICES, INDIVIDUAL AND FAMILY THERAPY, AND MORE. MOST OF OUR WORK IS DELIVERED IN OUR PATIENTS' HOMES, SCHOOLS, AND COMMUNITIES, GIVING US A UNIQUE PERSPECTIVE ON THE HEALTH AND RECOVERY OF EACH UNIQUE PATIENT. 30611162 1 1 0 1 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 1 0 0 0 0 0 0 0 0 0 1 21 0 1 675 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X DAN ARENS 7654466541 415 N 26TH STREET SUITE 201 LAFAYETTE IN 47904 MICHAEL GIBSON PRESIDENT 1.00 0.00 X X 650 0 0 ROBERT MRZLACK VICE PRESIDENT PARTIAL TERM 1.00 0.00 X X 500 0 0 THOMAS MURTAUGH CHAIR OF FINANCE 1.00 0.00 X X 650 0 0 SEAN SHARMA SECRETARY 1.00 0.00 X X 650 0 0 ANGELA BIEGHLER MEMBER 1.00 0.00 X 300 0 0 MICHAEL THOMAS MEMBER 1.00 0.00 X 450 0 0 DUDLEY CRUEA MEMBER 1.00 0.00 X 450 0 0 MIKE SPANGLER MEMBER 1.00 0.00 X 300 0 0 APRIL HEGG MEMBER 1.00 0.00 X 650 0 0 DR TONI SHERIDAN MEMBER 1.00 0.00 X 0 0 0 DR MARY BARRAZA MEMBER 1.00 0.00 X 0 0 0 JAKE BOHLANDER MEMBER 1.00 0.00 X 0 0 0 LONNIE JONES MEMBER PARTIAL TERM 1.00 0.00 X 450 0 0 JOHN FREY MEMBER PARTIAL TERM 1.00 0.00 X 650 0 0 VINCE LOWE MEMBER PARTIAL TERM 1.00 0.00 X 0 0 0 AUDREY FREELAND MEMBER PARTIAL TERM 1.00 0.00 X 300 0 0 MARTIN JISCHKE MEMBER PARTIAL TERM 1.00 0.00 X 650 0 0 MARY MINIER MEMBER PARTIAL TERM 1.00 0.00 X 650 0 0 DANIEL ARENS CEO 40.00 0.00 X 383832 0 50445 JASON NESIUS CFO 40.00 0.00 X 198471 0 40696 MORGAN GILBERT COO 40.00 0.00 X 216282 0 32629 ANGIE GIBSON CHIEF PEOPLE OFFICER 40.00 0.00 X 152106 0 38382 FADIA ALDAHAN MD PSYCHIATRIST 40.00 0.00 X 280139 0 37748 JENNIFER HARDWICK MD PSYCHIATRIST 40.00 0.00 X 308019 0 30502 LORI ROGERS MD MEDICAL DIRECTOR 40.00 0.00 X 335674 0 46850 MARINA BOTA MD PSYCHIATRIST 40.00 0.00 X 281678 0 47211 ZEINAB TOBAA MD PSYCHIATRIST 40.00 0.00 X 310985 0 39924 2474486 0 364387 23 0 1 0 PHOENIX PARAMEDIC SOLUTIONS LLC 3535 MCCARTY LANE STE B LAFAYETTE IN 47909 HEALTHCARE SERVICES 1267854 1 15293625 28527 15322152 NET PATIENT SERVICE RE 621400 21435498 21435498 21435498 1640781 1640781 265309 84976 180333 180333 265309 -84976 1343 -1343 -1343 -1343 MISCELLANEOUS 900099 444905 444905 444905 39022326 21700807 0 1999367 1188194 1188194 22233264 19052695 3180569 1039151 808413 230738 4316980 3459117 857863 1759354 1409371 349983 60508 60508 52295 52295 2929885 2242361 687524 220203 64432 155771 518847 364175 154672 749625 167757 581868 877732 859425 18307 911198 874091 37107 42809 11349 31460 896882 778999 117883 449881 449881 MEDICAL SUPPLIES 442144 382357 59787 DUES, FEES, LICENSES 135863 19734 116129 SILP LIVING ALLOWANCE 83118 83118 PUBLICATIONS AND SUBSCR 6452 2110 4342 34726 31658 3068 38949111 30611162 8337949 0 2850 2050 2106397 2168724 98665 330599 2080651 2496209 829445 930771 31500063 9219796 22675931 22280267 56134004 60814328 1635002 1236816 85562945 90259764 2425898 1905564 21903 11614 1173447 1320146 3621248 3237324 X 81941697 87022440 81941697 87022440 85562945 90259764 X 73215 4966742 40786 X X 0 1 X 1 1 1 X 15728742 21656607 16081511 17999725 15322152 86788737 16916426 17134108 17331706 16621339 21435498 89439077 32645168 38790715 33413217 34621064 36757650 176227814 0 0 0 176227814 1048916 1413105 1605498 1860930 1906090 7834539 1048916 1413105 1605498 1860930 1906090 7834539 27009 97823 161686 214403 444905 945826 33721093 40301643 35180401 36696397 39108645 185008179 0.95250 0.94460 0.04230 0.05040 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 27,009. 2021 AMOUNT: $ 97,823. 2022 AMOUNT: $ 161,686. 2023 AMOUNT: $ 214,403. 2024 AMOUNT: $ 444,905. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 8454 8454 0 PART II-B, LINE 1: VALLEY OAKS HEALTH, INC. WAS A MEMBER OF THE INDIANA COUNCIL OF COMMUNITY MENTAL HEALTH CENTERS AND THE GREATER LAFAYETTE CHAMBER OF COMMERCE. A PORTION OF THEIR DUES HAS BEEN ATTRIBUTED TO LOBBYING. 1830747 1830747 25975635 6365491 19610144 3693681 2854305 839376 22280267 ESTIMATED 3RD PARTY SETTLEMENTS 761608 ACCUM POSTRETIREMENT 558538 1320146 X 44114830 4966742 40786 5007528 39107302 -84976 -84976 39022326 39034087 84976 84976 38949111 0 38949111 PART X, LINE 2: FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 SUPERCEDED BY FASB CODIFICATION 740-10: THE CORPORATION IS A NOT-FOR-PROFIT CORPORATION, AS DESCRIBED UNDER CODE SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME AS NOTED UNDER SECTION 511 OF THE INTERNAL REVENUE CODE. INTERNAL REVENUE CODE SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS, WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. AS SUCH, THE CORPORATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE CORPORATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WHICH IS AN INFORMATIONAL RETURN ONLY. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CORPORATION FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2024. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN POST RETIREMENT MEDICAL PLAN 40,786. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -84,976. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 84,976. X X X X 0 0 0 0 0 0 0 0 0 DANIEL ARENS CEO 318307 0 65525 0 0 0 24150 0 26295 0 434277 0 0 0 LORI ROGERS MD MEDICAL DIRECTOR 324135 0 11539 0 0 0 23898 0 22952 0 382524 0 0 0 ZEINAB TOBAA MD PSYCHIATRIST 251739 0 59246 0 0 0 21885 0 18039 0 350909 0 0 0 JENNIFER HARDWICK MD PSYCHIATRIST 300316 0 7703 0 0 0 21737 0 8765 0 338521 0 0 0 MARINA BOTA MD PSYCHIATRIST 281678 0 0 0 0 0 20152 0 27059 0 328889 0 0 0 FADIA ALDAHAN MD PSYCHIATRIST 279839 0 300 0 0 0 19709 0 18039 0 317887 0 0 0 MORGAN GILBERT COO 201629 0 14653 0 0 0 15492 0 17137 0 248911 0 0 0 JASON NESIUS CFO 198471 0 0 0 0 0 14401 0 26295 0 239167 0 0 0 ANGIE GIBSON CHIEF PEOPLE OFFICER 145451 0 6655 0 0 0 11323 0 27059 0 190488 0 0 0 SEE PART V BELOW SEE PART V BELOW 38816 SEE PART V 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: MULHAUPT'S INCORPORATED AND ONE TOUCH SECURITY PLUS(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ENTITY OWNED MORE THAN 35% BY MICHAEL GIBSON, CURRENT BOARD MEMBER.(C) DESCRIPTION OF TRANSACTION: ENTITY PROVIDES DOORS, LOCKS, AND FIRE/SECURITY ALARM SERVICES TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS PREPARED BY BLUE & CO., LLC (THE CENTER'S INDEPENDENT CPA FIRM) AND THEN REVIEWED BY THE CFO. AFTER THIS REVIEW HAS BEEN COMPLETED, THE 990 IS PRESENTED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW. ONCE THIS PROCESS HAS BEEN COMPLETED THE CFO SIGNS AND FILES THE 990 ELECTRONICALLY WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES, BOARD MEMBERS AND VOLUNTEERS MUST SIGN THE CONFLICT OF INTEREST POLICY UPON BEGINNING A RELATIONSHIP WITH THE ORGANIZATION. THESE FORMS ARE THEN SUBMITTED TO THE ADMINISTRATOR (FOR STAFF MEMBERS) OR PRESIDENT OF THE BOARD OF DIRECTORS (FOR BOARD MEMBERS). THE POLICY REQUIRES A FULL DISCLOSURE OF ALL FACTS PERTAINING TO ANY TRANSACTION THAT IS SUBJECT TO ANY DOUBT. THE FINANCIAL DISCLOSURE FORM IS REQUIRED TO BE COMPLETED ANNUALLY BY ALL STAFF AND THE BOARD OF DIRECTORS. BOARD MEMBERS THAT MAY HAVE A CONFLICT OF INTEREST LEAVE THE BOARD MEETINGS DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST; OR THE MEMBER WILL ABSTAIN FROM VOTING ON ANY POTENTIAL CONFLICTS. DOCUMENTED IN THE BOARD MINUTES IS THE INTERESTED PERSON AND NATURE OF THE ARRANGEMENT/TRANSACTION WITH POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A SALARY ADMINISTRATION PLAN THAT COVERS ALL EMPLOYEES AND IS BASED ON MARKET SURVEYS THAT HELP THE ORGANIZATION KEEP THE SALARIES FAIR AND COMPETITIVE FOR EACH CLASSIFICATION OF EMPLOYEES. THE PLAN IS UPDATED WHEN A BASE RAISE IS GIVEN AND ALSO WHEN MARKET ADJUSTMENTS ARE NEEDED TO KEEP UP WITH THE LOCAL MARKET FOR EACH POSITION. THE SALARY OF THE CEO IS BASED ON DIFFERENT SALARY SURVEYS WHICH INCLUDE MULTIPLE ENTITIES THAT THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS USES AS WELL AS CONSIDERATION OF OTHER PERFORMANCE ITEMS, TO DETERMINE THE NEW SALARY OF THE CEO. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION DOES NOT HAVE A COPY OF ITS FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS IT WAS FILED DURING THE TIME OF INCORPORATION IN DECEMBER 1938. THE IRS HAS MADE AN EXCEPTION AND DOES NOT REQUIRE ORGANIZATIONS WITH APPLICATIONS FILED BEFORE JULY 15, 1987 TO MAKE THEM AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE THESE DOCUMENTS IN TWO WAYS. ONE - THE INDIANA SECRETARY OF STATE WEBSITE MAKES THE BYLAWS FOR ALL ORGANIZATIONS AVAILABLE AND TWO - THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE BY REQUESTING IN WRITING THE PUBLIC DOCUMENT REQUESTED AND WHO REQUESTED IT. ONCE ANY APPLICABLE DUPLICATING FEES ARE RECEIVED THEN THE DOCUMENTS WILL BE MAILED TO THE REQUESTING PARTY. FORM 990, PART XI, LINE 9: CHANGE IN POST RETIREMENT MEDICAL PLAN 40,786. PART XI, LINE 2C, OVERSIGHT OF AUDIT: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTING FIRM. THE COMMITTEE PROCESS HAS NOT CHANGED DURING THE CURRENT TAX YEAR.