2024-03-13T15:48:03-05:00 2023-06-30 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2022-07-01 350988724 VALLEY OAKS HEALTH INC VALL 7654466541 415 N 26TH STREET 201 LAFAYETTE IN 479042856 DAN ARENS CEO 7654466540 2024-03-12 1 DAN ARENS 999009999 0 EMILIE M KNIERIEM CPA P01330194 3176334705 2024-03-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAN ARENS 415 N 26TH STREET 201 LAFAYETTE IN 479042856 35180401 0 X WWW.VALLEYOAKS.ORG X 1938 IN VALLEY OAKS HEALTH, INC.'S MISSION IS TO PROVIDE QUALITY BEHAVIORAL HEALTH AND ADDICTIONS CARE BASED UPON THE NEEDS OF THE COMMUNITIES WE SERVE. 17 16 659 16 0 0 21656607 16081511 17134108 17331706 1152529 1329885 284377 355307 40227621 35098409 0 0 0 0 31462233 31111664 0 0 0 6598627 7094146 38060860 38205810 2166761 -3107401 90242924 85147151 10185054 4920751 80057870 80226400 X VALLEY OAKS HEALTH, INC.'S MISSION IS TO PROVIDE QUALITY BEHAVIORAL HEALTH AND ADDICTIONS CARE BASED UPON THE NEEDS OF THE COMMUNITIES WE SERVE. 0 0 30229912 0 17331706 VALLEY OAKS HEALTH, INC. IS A PRIVATE NOT-FOR-PROFIT CORPORATION WHICH SERVES AS A COMPREHENSIVE COMMUNITY MENTAL HEALTH CENTER FOR A NINE COUNTY CATCHMENT AREA (BENTON, CARROLL, FOUNTAIN, JASPER, MONTGOMERY, NEWTON, TIPPECANOE, WARREN AND WHITE COUNTIES). VALLEY OAKS HEALTH, INC. PROVIDED THE FOLLOWING SERVICES DURING THE FISCAL YEAR ENDED JUNE 30, 2023.OUTPATIENT SERVICES - A FULL RANGE OF OUTPATIENT SERVICES ARE AVAILABLE INCLUDING INDIVIDUAL, FAMILY, MARITAL AND GROUP THERAPY, PARENT-CHILD COUNSELING, PSYCHIATRIC EVALUATION, ADDICTIONS TREATMENT, AND MEDICAL CARE. DURING THE PAST FISCAL YEAR, OVER 370,000 CLIENT VISITS WERE PROVIDED.CONSULTATION AND EDUCATION - VALLEY OAKS HEALTH CONTINUES TO PROVIDE CONSULTATION AND EDUCATION SERVICES TO THE COMMUNITIES SERVED. CONSULTATION INCLUDES ASSISTANCE TO OTHER PROFESSIONALS REGARDING SPECIFIC CASES OF INDIVIDUALS, AS WELL AS LOCAL BUSINESSES THAT MAY HAVE CONCERNS ABOUT THE MENTAL HEALTH OR ADDICTION NEEDS OF THEIR EMPLOYEES. EDUCATIONAL SERVICES INCLUDE PROGRAMS TO TRAIN STAFF OF OTHER AGENCIES, GROUPS, OR ORGANIZATIONS, AS WELL AS PUBLIC EDUCATION DESIGNED TO MEET SPECIFIC NEEDS.RESIDENTIAL TREATMENT SERVICES - VALLEY OAKS OWNS AND OPERATES TWO ADULT RESIDENTIAL GROUP HOMES. EACH HOUSE CAN ACCOMMODATE 15 INDIVIDUALS. OVERALL SERVICES BEING DELIVERED INCREASED 10,644 OR 9.7%. THIS WAS ACCOMPLISHED EVEN THOUGH THE PANDEMIC CONTINUED, AND VALLEY OAKS HEALTH HAD AN INCREASE IN TURNOVER FROM BELOW 20% TO 28.7%. PATIENTS SERVED INCREASED BY ALMOST 5% DURING FISCAL YEAR 2022. THIS WAS ACCOMPLISHED EVEN THOUGH THE PANDEMIC CONTINUED AND TURNOVER INCREASED. VALLEY OAKS HEALTH APPLIED FOR AND OBTAINED A FEDERAL GRANT TO ADD A CERTIFIED COMMUNITY BEHAVIORAL HEALTH CENTER AS A PART OF ITS SERVICE DELIVERY OPTIONS. THE GRANT BEGAN IN APRIL 2021, IS FOR 2 YEARS, AND BRINGS IN A TOTAL OF $3.3 MILLION DOLLARS TO VALLEY OAKS. THIS INITIATIVE BRINGS INTEGRATED CARE AND MOBILE CRISIS SERVICES INTO THE ARRAY OF SERVICES VOH PROVIDES.VALLEY OAKS HEALTH CONTINUED TO BUILD ITS INTEGRATED CARE SERVICES AS PART OF THE CERTIFIED BEHAVIORAL HEALTH CENTER GRANT. PRIMARY CARE APPOINTMENTS PROVIDED BY OUR NURSE PRACTITIONER, TRIPLED OVER THE PAST FISCAL YEAR.THE MOBILE INTEGRATED RESPONSE SERVICES GRANT FROM THE INDIANA DIVISION OF MENTAL HEALTH AND ADDICTIONS FOR $1.1 MILLION WAS RENEWED FOR ANOTHER YEAR FOR JASPER AND WHITE COUNTIES AS WELL AS TIPPECANOE COUNTY. THIS GRANT SUPPORTS A QUICK RESPONSE TEAM (STAFFED BY PEERS) FOR SUBSTANCE ABUSERS; CASE MANAGEMENT SERVICES TO THIS POPULATION; AND SUPPORT FOR PLANNING FOR SUBSTANCE ABUSE SERVICES.CONTINUED THE JCAP PROGRAM (SERVICES TO INMATES WITH SUBSTANCE ABUSE ISSUES) FOR MEN AND WOMEN IN THE MONTGOMERY COUNTY JAIL. WE SIGNED A MOU WITH THE FOUNTAIN COUNTY/WARREN COUNTY CIRCUIT COURTS TO PROVIDE MENTAL HEALTH TREATMENT TO INMATES IN THEIR JCAP PROGRAM.VALLEY OAKS CONTINUES TO BUILD PARTNERSHIPS WITH LOCAL LAW ENFORCEMENT AND JAIL PROGRAMMING. IN ADDITION TO THE SERVICES PROVIDED TO INMATES IN MONTGOMERY COUNTY, A NEW PILOT WAS LAUNCHED IN TIPPECANOE COUNTY. ONE OF TWO IN THE STATE, VALLEY OAKS IS PARTICIPATING IN A DMHA FUNDED PROGRAM FOCUSED ON JAIL-BASED COMPETENCY RESTORATION. 30229912 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 36 0 1 659 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 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 X X 7350 0 0 ROBERT MRZLACK VICE PRESIDENT 1.00 X X 4400 0 0 APRIL HEGG TREASURER 1.00 X X 4450 0 0 SEAN SHARMA SECRETARY 1.00 X 3750 0 0 ANGELA BIEGHLER MEMBER 1.00 X 1500 0 0 DUDLEY CRUEA MEMBER 1.00 X 3150 0 0 AUDREY FREELAND MEMBER 1.00 X 1150 0 0 JOHN FREY MEMBER 1.00 X 1450 0 0 LONNIE JONES MEMBER 1.00 X 900 0 0 MARTIN JISCHKE MEMBER 1.00 X 7150 0 0 ANN LOOMIS MEMBER 1.00 X 0 0 0 VINCE LOWE MEMBER 1.00 X 0 0 0 MARY MINIER MEMBER 1.00 X 0 0 0 THOMAS MURTAUGH MEMBER 1.00 X 4600 0 0 MIKE SPANGLER MEMBER 1.00 X 0 0 0 KISHAN PATEL MEMBER 1.00 X 0 0 0 MICHAEL THOMAS MEMBER 1.00 X 0 0 0 DONALD CLAYTON MEMBER TERM ENDED 1.00 X 1700 0 0 THOMAS GILLIOM CEO THRU SEP. 2022 40.00 X 396984 0 38032 DAN ARENS CEO 40.00 X 114508 0 10733 MORGAN GILBERT COO 40.00 X 215264 0 18972 ANGIE GIBSON CHIEF HR OFFICER 40.00 X 141793 0 43089 VERNON LITTLE MD PSYCHIATRIST 32.00 X 380687 0 21350 FADIA ALDAHAN MD PSYCHIATRIST 40.00 X 296163 0 41323 LORI ROGERS MD MEDICAL DIRECTOR 40.00 X 292586 0 48435 MARINA BOTA MD PSYCHIATRIST 40.00 X 283105 0 51664 JENNIFER HARDWICK MD PSYCHIATRIST 40.00 X 290611 0 30900 2453251 0 304498 23 0 1 0 0 16018502 63009 16081511 NET PATIENT SERVICE REVENUE 621400 17331706 17331706 17331706 1329885 1329885 275613 81992 193621 193621 193621 MISCELLANEOUS 900099 161686 161686 161686 35098409 17331706 0 1685192 1123552 1123552 23408142 20515345 2892797 1576870 1318795 258075 3285080 2568110 716970 1718020 1444498 273522 155375 155375 47850 47850 1441080 922826 518254 297176 4456 292720 543284 409376 133908 917280 208154 709126 1128152 1091896 36256 711771 678156 33615 45054 10056 34998 193210 193210 626933 591913 35020 330467 330467 MEDICAL SUPPLIES 334907 269358 65549 DUES, FEES, LICENSES 124910 9118 115792 SILP LIVING ALLOWANCE 25899 25899 PUBLICATIONS AND SUBSCR 733 381 352 170065 161575 8490 38205810 30229912 7975898 0 3000 2850 1710866 954854 264682 1628137 1929365 4889355 475421 432637 30134773 7540698 22836319 22594075 61209895 53080370 1813376 1564873 90242924 85147151 3013760 3581355 5985691 0 1185603 1339396 10185054 4920751 X 80057870 80226400 80057870 80226400 90242924 85147151 X -3107401 3771377 -495446 X X 0 1 X 1 1 1 X 11734001 13402616 15728742 21656607 16081511 78603477 17523644 15749091 16916426 17134108 17331706 84654975 29257645 29151707 32645168 38790715 33413217 163258452 0 0 0 163258452 3608552 3061703 1048916 1413105 1605498 10737774 3608552 3061703 1048916 1413105 1605498 10737774 108230 395214 27009 97823 161686 789962 32974427 32608624 33721093 40301643 35180401 174786188 0.93400 0.92360 0.06140 0.07210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 108,230. 2019 AMOUNT: $ 395,214. 2020 AMOUNT: $ 27,009. 2021 AMOUNT: $ 97,823. 2022 AMOUNT: $ 161,686. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 550 550 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 25361525 5137121 20224404 2942501 2403577 538924 22594075 POSTRETIREMENT BENEFIT OBLIGATION 556929 ESTIMATED 3RD PARTY SETTLEMENTS 466860 REFUNDABLE ADVANCES 315607 1339396 X 38951778 3771377 3771377 35180401 -81992 -81992 35098409 38287802 81992 81992 38205810 0 38205810 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, 2022 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 CORPORATION FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2022. 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 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -81,992. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 81,992. X X X X 0 0 0 0 0 0 0 0 0 THOMAS GILLIOM CEO THRU SEP. 2022 308202 0 0 0 88782 0 21350 0 16682 0 435016 0 0 0 VERNON LITTLE MD PSYCHIATRIST 371156 0 2400 0 7131 0 21350 0 0 0 402037 0 0 0 LORI ROGERS MD MEDICAL DIRECTOR 289046 0 3000 0 540 0 20852 0 27583 0 341021 0 0 0 FADIA ALDAHAN MD PSYCHIATRIST 288591 0 3000 0 4572 0 20718 0 20605 0 337486 0 0 0 MARINA BOTA MD PSYCHIATRIST 277729 0 3000 0 2376 0 20153 0 31511 0 334769 0 0 0 JENNIFER HARDWICK MD PSYCHIATRIST 289251 0 1000 0 360 0 20479 0 10421 0 321511 0 0 0 MORGAN GILBERT COO 211940 0 3000 0 324 0 15109 0 3863 0 234236 0 0 0 ANGIE GIBSON CHIEF HR OFFICER 139998 0 1500 0 295 0 10483 0 32606 0 184882 0 0 0 SEE PART V BELOW SEE PART V BELOW 23202 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 -495,446. 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.