2024-03-08T11:35:27-05:00 2023-06-30 831639096 SEO CPA GROUP LTD 3596 MAPLE AVE STE B ZANESVILLE OH 43701 990 2022-07-01 310897161 MORGAN BEHAVIORAL HEALTH CHOICES INC MORG 7409626933 915 RIVERSIDE DRIVE PO BOX 522 MCCONNELSVILLE OH 43756 BETSY ELLINGSWORTH EXECUTIVE DIRECTOR 7409626933 2024-03-08 true BETSY ELLINGSWORTH 999009999 false HEATHER DOLEN CPA P01261466 7408681100 2024-03-08 2022 2023-04-26 12:10:37Z RICK ELLINGSWORTH 915 RIVERSIDE DR MCCONNELSVILLE OH 43756 483105 false X X 1977 OH GROUP & FAMILY COUNSELING - ALCOHOL, DRUG, MENTAL & FAMILY 8 8 8 8 0 388097 358460 88283 121029 510 2183 8 1433 476898 483105 0 0 284708 303155 0 0 209895 224897 494603 528052 -17705 -44947 602029 537207 45065 25190 556964 512017 GROUP & FAMILY COUNSELING - ALCOHOL, DRUG, MENTAL & FAMILY false false 378659 121029 THE AGENCY PROVIDES COMMUNITY SERVICES INCLUDING GROUP AND FAMILY COUNSELING (ALCOHOL, DRUG, MENTAL AND FAMILY) SCHOOL BASED PREVENTION EDUCATION, STUDENT ASSISTANCE INTERVENTION, EDUCATION PRESENTATIONS, COMMUNITY WORKSHOPS (PARENTING), COMMUNITY SKILLS, AND EMPLOYEE ASSISTANCE SERVICES. 378659 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 8 true false false false false false false false false X 8 8 true false false false false false false true true false false true true false true true true true true false X X ANNALISA WHITE 7409626933 915 RIVERSIDE DRIVE MCCONNELSVILLE OH 43756 TERRI RAY EXECUTIVE DI 40.00 X 50963 0 0 KIM BRAGG TREASURER 1.00 X X 0 0 0 RICK ELLINGSWORTH PRESIDENT 1.00 X X 0 0 0 CAROLYN JENKINS BOARD MEMBER 1.00 X 0 0 0 THOMAS JENKINS BOARD MEMBER 1.00 X 0 0 0 KATHY MAYLE BOARD MEMBER 1.00 X 0 0 0 SCOTT ROBERTS VICE PRESIDE 1.00 X X 0 0 0 SUZANNE ROBERTS BOARD MEMBER 1.00 X 0 0 0 BEVERLY STEINBRECHER BOARD MEMBER 1.00 X 0 0 0 50963 false false false 357910 550 358460 SCHOOL FEES 78631 78631 MEDICAID 40780 40780 CLIENT FEES 1618 1618 121029 2183 2183 MISC REVENUE & REIMBURSEMENTS 3273 3273 LOSS ON DISCONTINUED SERVICE -1840 -1840 1433 483105 121029 3616 50963 32624 18339 179053 114623 64430 55233 35358 19875 17906 11462 6444 5344 3070 2274 1272 1272 334 139 195 10770 4476 6294 14724 5244 9480 1099 457 642 2350 977 1373 5952 5952 8827 7880 947 FCFC EXPENSE 142678 142678 GRANT REIMBURSEMENT 9801 4073 5728 REPAIRS & MAINTENANCE 7833 2944 4889 TELEPHONE 4280 1779 2501 9633 4923 4710 528052 378659 149393 0 75 75 509841 459943 39531 34466 9179 4625 143355 105257 43403 38098 602029 537207 45065 25190 45065 25190 X 520158 488253 36806 23764 556964 512017 602029 537207 -44947 X false true X true false X 247230 349680 319154 388097 358460 1662621 127849 94020 105077 90022 121029 537997 375079 443700 424231 478119 479489 2200618 2200618 3660 2732 2249 1731 2183 12555 3660 2732 2249 1731 2183 12555 433 433 378739 446432 426480 479850 482105 2213606 0.99410 0.99370 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 106013 68655 37358 37342 36602 740 38098 X 483105 483105 483105 528052 528052 528052 SCHEDULE D, PAGE 3, PART X THE AGENCY FOLLOWS ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL EFFECTS, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE AGENCY CONTINUES TO QUALIFY TO BE TREATED AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX PROVISIONS. MANAGEMENT IS REQUIRED TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. THE AGENCY IS A NOT-FOR-PROFIT VOLUNTARY ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE AGENCY'S INFORMATIONAL RETURNS FOR TAX YEARS ENDED JUNE 30, 2020 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE AGENCY DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2023 AND 2022 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE AGENCY WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF JUNE 30, 2023 AND 2022, THE AGENCY HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. FORM 990, PAGE 6, PART VI, LINE 2 SCOTT ROBERTS SUZANNE ROBERTS BOARD VP BOARD MEMBER MARRIED THOMAS JENKINS CAROLYN JENKINS BOARD MEMBER BOARD MEMBER MARRIED FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PRESENTED TO EXECUTIVE DIRECTOR AND BOARD FOR REVIEW WHEN COMPLETED. FORM 990, PAGE 6, PART VI, LINE 12C THE EXECUTIVE DIRECTOR OR BOARD WILL REQUEST INFORMATION REGARDING POTENTIAL CONFLICTS OF INTEREST WITH STAFF PRIOR TO HIRE VIA APPLICATION FORM AND/OR PERSONAL INTERVIEW. THE POTENTIAL CONFLICT WILL BE EVALUATED IN THE HIRING PROCESS OR WILL BE CONSIDERED IN HIRING DECISIONS SO AS TO AVOID VIOLATING POLICY. NO ONE WILL BE HIRED INTO A POSITION WHICH WILL VIOLATE THE POLICY ON NEPOTISM AND CONFLICT OF INTEREST. IN SITUATIONS WHERE A CONFLICT IS CREATED OR DISCOVERED WHILE TWO PERSONS ARE ALREADY EMPLOYED, THE EXECUTIVE DIRECTOR OR BOARD REPRESENTATIVE WILL MEET WITH ALL CONCERNED EMPLOYEES TO DISCUSS THE EXISTING OR POTENTIAL CONFLICT WHICH VIOLATES THE POLICY AND WILL A) MAKE NECESSARY REASSIGNMENT OF DUTIES TO AVOID THE CONFLICT IF POSSIBLE, OR B) INVESTIGATE OTHER AVENUES INCLUDING CHANGES IN EMPLOYMENT STATUS TO INCLUDE JOB DEMOTION OR PROMOTION TO AVOID CONFLICT, EMPLOYEE RESIGNATION, OR EMPLOYEE TERMINATION. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD PLAYS AN ACTIVE ROLE IN THE DETERMINATION OF COMPENSATION ISSUES RELATIVE TO THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD PLAYS AN ACTIVE ROLE IN THE DETERMINATION OF COMPENSATION ISSUES RELATED TO KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE AT THE AGENCY OFFICE UPON REQUEST.