2026-07-07T16:20:38-05:00 2024-06-30 610920132 RINEY HANCOCK CPAS PSC 2900 VEACH ROAD SUITE 2 OWENSBORO KY 42303 990 2023-07-01 611248638 ACUMEN COUNSELING SERVICES INC ACUM 2706896500 1100 WALNUT ST OWENSBORO KY 42301 WANDA FIGUEROA-PERALTA CEO 2706896500 2026-06-17 1 1 SCOTT L CLAY CPA P00114132 2709264540 2026-06-17 2023 2025-03-06 01:10:19Z WANDA FIGUEROA-PERALTA 1100 WALNUT STREET OWENSBORO KY 42301 14483759 0 X N/A X 1993 KY SUPPORT CHARITABLE ACTIVITIES OF RIVERVALLEY BEHAVIORAL HEALTH, INC. AND RELATED ORGANIZATIONS. PROVIDE CONTRACT SERVICES TO VARIOUS RELATED NONPROFIT ORGANIZATIONS. 5 5 526 0 0 0 0 0 11561551 14483438 50 321 0 0 11561601 14483759 0 0 0 0 11451559 14476210 0 0 0 57150 68956 11508709 14545166 52892 -61407 1003188 1308384 771802 1138405 231386 169979 TO SUPPORT THE CHARITABLE ACTIVITIES OF RIVERVALLEY BEHAVIORAL HEALTH, INC. AND RELATED ORGANIZATIONS BY PROVIDING CONTRACT SERVICES. 0 0 13097530 14483438 ACUMEN COUNSELING SERVICES, INC. PROVIDES CONTRACT SERVICES TO GREEN RIVER REGIONAL MENTAL HEALTH/MENTAL RETARDATION BOARD, INC. AND OTHER RELATED NON-PROFIT ORGANIZATIONS TO ALLOW THE OTHER ENTITIES TO FOCUS ON THEIR PURPOSES AND OBJECTIVES. 13097530 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 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 1 0 0 0 1 0 0 526 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X ERIC HICKS 2706896500 CIGAR FACTORY COMPLEX 11OO WALNUT OWENSBORO KY 42301 KEITH WELLS CHAIR 0.50 X 0 0 0 MICHAEL BOLING VICE CHAIR 0.50 X 0 0 0 TARA HOWARD SECRETARY/TREASURER 0.50 X 0 0 0 TERESE HOWARD DIRECTOR 0.50 X 0 0 0 MALIA RAMEN DIRECTOR 0.50 X 0 0 0 WANDA FIGUEROA-PERALTA CEO 40.00 X 0 250302 23599 ERIC HICKS CFO 40.00 X 0 137759 12558 ERIK ROTTERMAN EMPLOYEE 40.00 X 202523 0 18223 MELISSA SULLIVAN EMPLOYEE 40.00 X 227779 0 20297 MELANIE STANISHIA EMPLOYEE 40.00 X 158712 0 14143 TAMMY CUNDIFF EMPLOYEE 40.00 X 142950 0 12931 MEGAN PHILLIPS EMPLOYEE 40.00 X 129595 0 11678 861559 388061 113429 15 0 1 0 0 CONTRACT SERVICES 624100 14483438 14483438 14483438 321 321 14483759 14483438 0 321 11773068 10595761 1177307 2703142 2432828 270314 68941 68941 LICENSES 15 15 14545166 13097530 1447636 0 7468 6467 3476 6952 9187 9187 0 0 992244 1294965 1003188 1308384 771802 1138405 771802 1138405 X 231386 169979 231386 169979 1003188 1308384 -61407 0 X X 0 1 X 1 0 X X 7 RIVERVALLEY BEHAVIORAL HEALTH INC 610668290 10 0 0 0 BEHAVIORAL HEALTHCARE SERVICES INC 311563579 10 0 0 0 INDEPENDENT LIVING - II INC 611027454 10 0 0 0 INDEPENDENT LIVING - III INC 611153453 10 0 0 0 HENDERSON GROUP HOME INC 611171902 10 0 0 0 RIVERVALLEY CONSULTING SERVICES INC 611354311 10 0 0 0 CIGAR FACTORY COMPLEX INCORPORATED 611303939 10 0 0 0 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 PART IV, SECTION A, LINE 1 ACUMEN COUNSELING SERVICES, INC. HAS HISTORICALLY SUPPORTED ALL OF THE ORGANIZATIONS LISTED IN SCHEDULE A, PART I, LINE 11G BY PROVIDING CONTRACT SERVICES TO THESE ORGANIZATIONS TO ALLOW THE SUPPORTED ORGANIZATIONS TO FOCUS ON THEIR EXEMPT PURPOSES AND OBJECTIVES. PART IV, SECTION E, LINE 2A ACUMEN COUNSELING SERVICES, INC. PROVIDES CONTRACT SERVICES TO RIVERVALLEY BEHAVIORAL HEALTH, INC. AND OTHER RELATED NON-PROFIT ORGANIZATIONS TO ALLOW THE OTHER ENTITIES TO FOCUS ON THEIR EXEMPT PURPOSES AND OBJECTIVES. PART IV, SECTION E, LINE 2B ACUMEN COUNSELING SERVICES, INC. PROVIDES ESSENTIAL CONTRACT SERVICES THAT, IF NOT FOR THE SERVICES PROVIDED TO THE SUPPORTED ORGANIZATIONS, THE SUPPORTED ORGANIZATIONS WOULD NORMALLY HAVE TO PERFORM THEMSELVES. PART I, LINE 12G, COLUMN IV THE SUPPORTED ORGANIZATION LISTED ON SCHEDULE A, PART I, LINE 12G IS NOT SPECIFICALLY NAMED IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE GOVERNING DOCUMENT INSTEAD DESIGNATES SUPPORTED ORGANIZATIONS BY CHARITABLE CLASS OR PURPOSE. THE LISTED SUPPORTED ORGANIZATION FALLS WITHIN THAT DESIGNATED CLASS BECAUSE IT IS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION WHOSE PROGRAMS FURTHER THE FILING ORGANIZATION'S EXEMPT PURPOSES. SUPPORT PROVIDED DURING THE YEAR WAS APPROVED BY THE GOVERNING BODY AND WAS CONSISTENT WITH THE ORGANIZATION'S GOVERNING DOCUMENTS AND CHARITABLE MISSION. PART I, LINE 12G, COLUMN IV THE SUPPORTED ORGANIZATION LISTED ON SCHEDULE A, PART I, LINE 12G IS NOT SPECIFICALLY NAMED IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE GOVERNING DOCUMENT INSTEAD DESIGNATES SUPPORTED ORGANIZATIONS BY CHARITABLE CLASS OR PURPOSE. THE LISTED SUPPORTED ORGANIZATION FALLS WITHIN THAT DESIGNATED CLASS BECAUSE IT IS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION WHOSE PROGRAMS FURTHER THE FILING ORGANIZATION'S EXEMPT PURPOSES. SUPPORT PROVIDED DURING THE YEAR WAS APPROVED BY THE GOVERNING BODY AND WAS CONSISTENT WITH THE ORGANIZATION'S GOVERNING DOCUMENTS AND CHARITABLE MISSION. PART I, LINE 12G, COLUMN IV THE SUPPORTED ORGANIZATION LISTED ON SCHEDULE A, PART I, LINE 12G IS NOT SPECIFICALLY NAMED IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE GOVERNING DOCUMENT INSTEAD DESIGNATES SUPPORTED ORGANIZATIONS BY CHARITABLE CLASS OR PURPOSE. THE LISTED SUPPORTED ORGANIZATION FALLS WITHIN THAT DESIGNATED CLASS BECAUSE IT IS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION WHOSE PROGRAMS FURTHER THE FILING ORGANIZATION'S EXEMPT PURPOSES. SUPPORT PROVIDED DURING THE YEAR WAS APPROVED BY THE GOVERNING BODY AND WAS CONSISTENT WITH THE ORGANIZATION'S GOVERNING DOCUMENTS AND CHARITABLE MISSION. PART I, LINE 12G, COLUMN IV THE SUPPORTED ORGANIZATION LISTED ON SCHEDULE A, PART I, LINE 12G IS NOT SPECIFICALLY NAMED IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE GOVERNING DOCUMENT INSTEAD DESIGNATES SUPPORTED ORGANIZATIONS BY CHARITABLE CLASS OR PURPOSE. THE LISTED SUPPORTED ORGANIZATION FALLS WITHIN THAT DESIGNATED CLASS BECAUSE IT IS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION WHOSE PROGRAMS FURTHER THE FILING ORGANIZATION'S EXEMPT PURPOSES. SUPPORT PROVIDED DURING THE YEAR WAS APPROVED BY THE GOVERNING BODY AND WAS CONSISTENT WITH THE ORGANIZATION'S GOVERNING DOCUMENTS AND CHARITABLE MISSION. PART I, LINE 12G, COLUMN IV THE SUPPORTED ORGANIZATION LISTED ON SCHEDULE A, PART I, LINE 12G IS NOT SPECIFICALLY NAMED IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE GOVERNING DOCUMENT INSTEAD DESIGNATES SUPPORTED ORGANIZATIONS BY CHARITABLE CLASS OR PURPOSE. THE LISTED SUPPORTED ORGANIZATION FALLS WITHIN THAT DESIGNATED CLASS BECAUSE IT IS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION WHOSE PROGRAMS FURTHER THE FILING ORGANIZATION'S EXEMPT PURPOSES. SUPPORT PROVIDED DURING THE YEAR WAS APPROVED BY THE GOVERNING BODY AND WAS CONSISTENT WITH THE ORGANIZATION'S GOVERNING DOCUMENTS AND CHARITABLE MISSION. PART I, LINE 12G, COLUMN IV THE SUPPORTED ORGANIZATION LISTED ON SCHEDULE A, PART I, LINE 12G IS NOT SPECIFICALLY NAMED IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE GOVERNING DOCUMENT INSTEAD DESIGNATES SUPPORTED ORGANIZATIONS BY CHARITABLE CLASS OR PURPOSE. THE LISTED SUPPORTED ORGANIZATION FALLS WITHIN THAT DESIGNATED CLASS BECAUSE IT IS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION WHOSE PROGRAMS FURTHER THE FILING ORGANIZATION'S EXEMPT PURPOSES. SUPPORT PROVIDED DURING THE YEAR WAS APPROVED BY THE GOVERNING BODY AND WAS CONSISTENT WITH THE ORGANIZATION'S GOVERNING DOCUMENTS AND CHARITABLE MISSION. PART I, LINE 12G, COLUMN IV THE SUPPORTED ORGANIZATION LISTED ON SCHEDULE A, PART I, LINE 12G IS NOT SPECIFICALLY NAMED IN THE ORGANIZATION'S GOVERNING DOCUMENT. THE GOVERNING DOCUMENT INSTEAD DESIGNATES SUPPORTED ORGANIZATIONS BY CHARITABLE CLASS OR PURPOSE. THE LISTED SUPPORTED ORGANIZATION FALLS WITHIN THAT DESIGNATED CLASS BECAUSE IT IS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION WHOSE PROGRAMS FURTHER THE FILING ORGANIZATION'S EXEMPT PURPOSES. SUPPORT PROVIDED DURING THE YEAR WAS APPROVED BY THE GOVERNING BODY AND WAS CONSISTENT WITH THE ORGANIZATION'S GOVERNING DOCUMENTS AND CHARITABLE MISSION. 9187 9187 0 0 DUE FROM RIVERVALLEY BEHAVIORAL HEALTH, INC. 1294965 1294965 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COMPANY AND RECOGNIZE A TAX LIABILITY IF THE COMPANY 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 COMPANY, 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 FINANCIAL STATEMENTS. THE COMPANY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X 0 0 0 0 0 0 0 0 0 WANDA FIGUEROA-PERALTA CEO 0 250302 0 0 0 0 0 0 0 23599 0 273901 0 0 MELISSA SULLIVAN EMPLOYEE 227779 0 0 0 0 0 0 0 20297 0 248076 0 0 0 ERIK ROTTERMAN EMPLOYEE 202523 0 0 0 0 0 0 0 18223 0 220746 0 0 0 MELANIE STANISHIA EMPLOYEE 158712 0 0 0 0 0 0 0 14143 0 172855 0 0 0 TAMMY CUNDIFF EMPLOYEE 142950 0 0 0 0 0 0 0 12931 0 155881 0 0 0 ERIC HICKS CFO 0 137759 0 0 0 0 0 0 0 12558 0 150317 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CEO AND CONTROLLER AND THEN BY THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD, CFO, PURCHASING MANAGER, AND HUMAN RESOURCES DEPARTMENT AND INCLUDES REVIEWS OF VENDOR CONTRACTS AND EMPLOYMENT APPLICATIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES THE CEO'S COMPENSATION. THE HUMAN RESOURCES DEPARTMENT FORWARDS PROPOSED COMPENSATION ARRANGEMENTS FOR OTHER KEY PERSONNEL TO THE CEO FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND FORM 990 IS ALSO AVAILABLE ON PUBLIC WEBSITES SUCH AS GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. RIVERVALLEY BEHAVIORAL HEALTH INC 1100 WALNUT STREET OWENSBORO KY 42301 610668290 MENTAL HEALTH, SUBSTANCE ABUSE, DEV. & INTELLECTUAL DISABILITY SERVICES KY 501(C)(3) 10 RIVERVALLEY CONSULTING SERVICES INC 0 BEHAVIORAL HEALTHCARE SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 311563579 PROVIDE SERVICES FOR PERSONS WITH BEHAVIORAL HEALTH NEEDS KY 501(C)(3) 10 RIVERVALLEY BEHAVIORAL HEALTH INC 0 GREEN RIVER INDEPENDENT LIVING - II INC 1100 WALNUT STREET OWENSBORO KY 42301 611027454 PROVIDE HOUSING FOR PERSONS WITH BEHAVIORAL HEALTH NEEDS AND SENIORS KY 501(C)(3) 10 RIVERVALLEY BEHAVIORAL HEALTH INC 0 GREEN RIVER INDEPENDENT LIVING - III INC 1100 WALNUT STREET OWENSBORO KY 42301 611153453 PROVIDE HOUSING FOR PERSONS WITH BEHAVIORAL HEALTH NEEDS AND SENIORS KY 501(C)(3) 10 RIVERVALLEY BEHAVIORAL HEALTH INC 0 HENDERSON GROUP HOME INC 1100 WALNUT STREET OWENSBORO KY 42301 611171902 PROVIDE HOUSING FOR PERSONS WITH BEHAVIORAL HEALTH NEEDS AND SENIORS KY 501(C)(3) 10 RIVERVALLEY BEHAVIORAL HEALTH INC 0 CIGAR FACTORY COMPLEX INCORPORATED 1100 WALNUT STREET OWENSBORO KY 42301 611303939 OWNS AND MANAGES PROPERTY FOR OTHER CHARITABLE ORGANIZATIONS KY 501(C)(2) RIVERVALLEY BEHAVIORAL HEALTH INC 0 RIVERVALLEY CONSULTING SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 611354311 PROVIDE CONSULTING AND MANAGEMENT TO RELATED NON-PROFIT ENTITIES KY 501(C)(3) 12B RIVERVALLEY BEHAVIORAL HEALTH INC 0 BEHAVIORAL HEALTHCARE SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 311563579 PROVIDE SERVICES FOR PERSONS WITH BEHAVIORAL HEALTH NEEDS KY 501(C)(3) 10 RIVERVALLEY CONSULTING SERVICES INC 0 GREEN RIVER INDEPENDENT LIVING - II INC 1100 WALNUT STREET OWENSBORO KY 42301 611027454 PROVIDE HOUSING FOR PERSONS WITH BEHAVIORAL HEALTH NEEDS AND SENIORS KY 501(C)(3) 10 RIVERVALLEY CONSULTING SERVICES INC 0 GREEN RIVER INDEPENDENT LIVING - III INC 1100 WALNUT STREET OWENSBORO KY 42301 611153453 PROVIDE HOUSING FOR PERSONS WITH BEHAVIORAL HEALTH NEEDS AND SENIORS KY 501(C)(3) 10 RIVERVALLEY CONSULTING SERVICES INC 0 HENDERSON GROUP HOME INC 1100 WALNUT STREET OWENSBORO KY 42301 611171902 PROVIDE HOUSING FOR PERSONS WITH BEHAVIORAL HEALTH NEEDS AND SENIORS KY 501(C)(3) 10 RIVERVALLEY CONSULTING SERVICES INC 0 CIGAR FACTORY COMPLEX INCORPORATED 1100 WALNUT STREET OWENSBORO KY 42301 611303939 OWNS AND MANAGES PROPERTY FOR OTHER CHARITABLE ORGANIZATIONS KY 501(C)(2) RIVERVALLEY CONSULTING SERVICES INC 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 RIVERVALLEY BEHAVIORAL HEALTH INC L 14483438 COST ALLOCATIONS