2025-06-26T15:10:31-05:00 2023-06-30 610920132 RINEY HANCOCK CPAS PSC 2900 VEACH ROAD SUITE 2 OWENSBORO KY 42303 990 2022-07-01 610668290 RIVERVALLEY BEHAVIORAL HEALTH INC RIVE 2706896500 1100 WALNUT ST OWENSBORO KY 42301 WANDA FIGUEROA-PERALTA CEO 2706896500 2025-06-17 1 0 SCOTT L CLAY CPA P00114132 2709264540 2022 2025-03-06 01:10:19Z X WANDA FIGUEROA-PERALTA 1100 WALNUT STREET OWENSBORO KY 42301 51752930 0 X WWW.RVBH.COM X 1966 KY PLANNING, COORDINATION AND DIRECT DELIVERY OF MENTAL HEALTH, SUBSTANCE ABUSE AND DEVELOPMENTAL AND INTELLECTUAL DISABILITY SERVICES AT VARIOUS LOCATIONS. 11 11 40 0 0 0 7896164 14979735 33841810 36745875 16765 26832 10500 488 41765239 51752930 0 0 0 0 19943530 20814064 0 0 0 25205986 26227532 45149516 47041596 -3384277 4711334 59723600 67917996 14990491 18454423 44733109 49463573 TO PROVIDE PLANNING, COORDINATION AND DIRECT DELIVERY OF MENTAL HEALTH, SUBSTANCE ABUSE AND DEVELOPMENTAL AND INTELLECTUAL DISABILITY SERVICES AT VARIOUS LOCATIONS. 0 0 42640324 36746363 PLANNING, COORDINATION, AND DIRECT DELIVERY OF MENTAL HEALTH, SUBSTANCE ABUSE, AND DEVELOPMENTAL AND INTELLECTUAL DISABILITIES SERVICES, PRIMARILY ON AN OUT-PATIENT BASIS. 42640324 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 92 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 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 1100 WALNUT OWENSBORO KY 42301 JEFF JONES CHAIR 0.50 X 0 0 0 PAT THOMPSON VICE CHAIR 0.50 X 0 0 0 CHIP STAUFFER SECRETARY/TREASURER 0.50 X 0 0 0 KEITH FRANEY DIRECTOR 0.50 X 0 0 0 TARA HOWARD DIRECTOR 0.50 X 0 0 0 MICHAEL BOLING DIRECTOR 0.50 X 0 0 0 BARRY SMITH DIRECTOR 0.50 X 0 0 0 TOM CASTLEN DIRECTOR 0.50 X 0 0 0 MICHAEL ROE DIRECTOR 0.50 X 0 0 0 DEBORAH HARMAN DIRECTOR 0.50 X 0 0 0 COREY KING DIRECTOR 0.50 X 0 0 0 WANDA FIGUEROA-PERALTA CEO 40.00 X 0 227653 21870 0 227653 21870 0 0 1 0 HAYDEN CONSTRUCTION 3830 VINCENT STATION DRIVE OWENSBORO KY 42303 CONTRUCTION 3390968 BUSINESS COMMUNICATION SOLUTIONS 4535 OHARA DRIVE EVANSVILLE IN 47711 CONTRUCTION 709172 ARAMARK SERVICES INC PO BOX 651009 CHARLOTTE NC 282651009 FOOD PREP/JANITORIAL SERVICES 527833 MAXIM HEALTHCARE STAFFING SERVICCES 7727 LEE DEFOREST DR COLUMBIA MD 21046 NURSE STAFFING SERVICES 515857 ARAMARK HEALTHCARE FACILITIES 24863 NETWORK PLACE CHICAGO IL 60673 JANITORIAL SERVICES 456010 25 14979735 14979735 MEDICARE/MEDICAID PAYMENTS 624100 34064001 34064001 PATIENT SERVICES 624100 1392935 1392935 MANAGEMENT SERVICES 624100 1255819 1255819 TENANT RENT 623000 33120 33120 36745875 26832 26832 488 0 488 488 488 51752930 36746363 0 26832 X 17812962 16041536 1771426 -64127 -57714 -6413 2604477 2348763 255714 460752 409943 50809 4985519 4486967 498552 20136 18207 1929 12788838 11500084 1288754 49266 44339 4927 1018178 916360 101818 408258 367432 40826 1951652 1756487 195165 363373 327035 36338 94094 84685 9409 -262 -236 -26 257125 231412 25713 BAD DEBTS 2518390 2518390 SUPPLIES 988855 889969 98886 MEDICAID TAX ASSESSMENT 524580 524580 DUES AND SUBSCRIPTIONS 84422 75980 8442 175108 156105 19003 47041596 42640324 4401272 0 3283188 4247981 6376719 6835376 516158 748096 30004664 13847746 9833093 16156918 23663291 24616190 16051151 15313435 59723600 67917996 5622876 5349970 1842494 1787845 7525121 11316608 14990491 18454423 X 44733109 49463573 44733109 49463573 59723600 67917996 4711334 19130 0 X X 0 1 X 1 1 1 X 9022016 8189042 14179185 7896164 14979735 54266142 34517128 29102334 33193516 33841810 36745875 167400663 43539144 37291376 47372701 41737974 51725610 221666805 0 0 0 221666805 461788 486357 41580 27265 27320 1044310 461788 486357 41580 27265 27320 1044310 44000932 37777733 47414281 41765239 51752930 222711115 0.99530 0.99320 0.00470 0.00680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 335913 335913 13376832 8922753 4454079 289033 260619 28414 5071845 4620256 451589 10931041 44118 10886923 16156918 INVESTMENTS - MARKETABLE SECURITIES 24044903 F INVESTMENTS - 457B DEFERRED COMP CONTRIBUTION 571287 F 24616190 RESERVE FOR REPLACEMENTS 259329 DUE FROM GREEN RIVER INDEPENDENT LIVING II, INC. 571414 DUE FROM GREEN RIVER INDEPENDENT LIVING III, INC. 127738 TENANT SECURITY DEPOSITS 2845 RESIDUAL RECEIPTS RESERVE 3102 TAX AND INSURANCE ESCROW 6214 DUE FROM BEHAVIORAL HEALTH SERVICES, INC. 13875370 DUE FROM HENDERSON GROUP HOME, INC. 467423 15313435 DUE TO RIVERVALLEY CONSULTING SERVICES, INC. 1419173 TENANT SECURITY DEPOSITS 2549 DUE TO CIGAR FACTORY COMPLEX, INC. 8902642 DUE TO ACUMEN COUNSELING SERVICES, INC. 992244 11316608 X 47107685 19130 11089047 11108177 35999508 15753422 15753422 51752930 41974111 10685937 10685937 31288174 15753422 15753422 47041596 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, 2023 AND 2022, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES' OPERATING REVENUE PER CONSOLIDATED FINANCIAL STATEMENTS 30,880,020. RELATED ENTITIES' INVESTMENT RETURNS 987,440. ELIMINATIONS PER CONSOLIDATED FINANCIAL STATEMENTS -18,277,322. OTHER INTERCOMPANY ADJUSTMENTS 17,299. BAD DEBT EXPENSE NETTED AGAINST REVENUE PER AUDITED STATEMENTS -2,518,390. PART XI, LINE 4B - OTHER ADJUSTMENTS: MICHELLE P. WAIVER REVENUES REPORTED NET OF EXPENSES PER AUDITED STATEMENTS 15,753,422. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES' EXPENSES PER CONSOLIDATED FINANCIAL STATEMENTS 31,464,171. ELIMINATIONS PER CONSOLIDATED FINANCIAL STATEMENTS -18,277,322. OTHER INTERCOMPANY ADJUSTMENTS 17,478. BAD DEBT EXPENSE NETTED AGAINST REVENUE PER AUDITED STATEMENTS -2,518,390. PART XII, LINE 4B - OTHER ADJUSTMENTS: MICHELLE P. WAIVER REVENUES REPORTED NET OF EXPENSES PER AUDITED STATEMENTS 15,753,422. 1 1 0 0 0 0 0 44191680 33890150 10301530 0.21900 44191680 33890150 10301530 0.21900 50000 50000 0.00110 80000 80000 0.00170 15000 15000 0.00030 145000 145000 0.00310 44336680 33890150 10446530 0.22210 1 2518390 1 1 1 1 RIVERVALLEY BEHAVIORAL HEALTH HOSPITAL 1000 INDUSTRIAL DRIVE OWENSBORO KY 42301 X CHILDREN'S PSYCHIATRIC HOSPITAL RIVERVALLEY BEHAVIORAL HEALTH HOSPITAL 1 0 0 1 X X X X X X X X X 21 1 0 0 1 X WWW.RVBH.COM X 1 21 1 WWW.RVBH.COM 0 1 X X X 1 1 X X 1 X WWW.RVBH.COM X WWW.RVBH.COM X X X 1 X 0 X 1 X 0 0 RIVERVALLEY BEHAVIORAL HEALTH HOSPITAL PART V, SECTION B, LINE 11: THE HOSPITAL'S PLAN TO ADDRESS SIGNIFICANT NEEDS IS IDENTIFIED IN THE CHNA DOCUMENT WHICH IS AVAILABLE ON THE ENTITY'S WEBSITE. RIVERVALLEY BEHAVIORAL HEALTH HOSPITAL PART V, SECTION B, LINE 13B: THE HOSPITAL AUTOMATICALLY APPLIES A DISCOUNT TO CLIENTS THAT DO NOT HAVE A THIRD PARTY PAYER (GROSS CHARGES FOR SERVICES ARE REDUCED TO THE CURRENT MEDICAID ACCEPTED RATE AT THE DATE OF SERVICE). ADDITIONAL DISCOUNTS ARE APPLIED BASED ON FAMILY HOME AND FAMILY SIZE USING AN INTERNALLY DEVELOPED SLIDING FEE SCALE. CLIENTS MAY ALSO APPLY FOR ADDITIONAL FEE REDUCTIONS, WHICH ARE SUBJECT TO APPROVAL FROM THE CFO. RIVERVALLEY BEHAVIORAL HEALTH HOSPITAL PART V, SECTION B, LINE 13H: THE HOSPITAL AUTOMATICALLY APPLIES A DISCOUNT TO CLIENTS THAT DO NOT HAVE A THIRD PARTY PAYER (GROSS CHARGES FOR SERVICES ARE REDUCED TO THE CURRENT MEDICAID ACCEPTED RATE AT THE DATE OF SERVICE). ADDITIONAL DISCOUNTS ARE APPLIED BASED ON FAMILY HOME AND FAMILY SIZE USING AN INTERNALLY DEVELOPED SLIDING FEE SCALE. CLIENTS MAY ALSO APPLY FOR ADDITIONAL FEE REDUCTIONS, WHICH ARE SUBJECT TO APPROVAL FROM THE CFO. PART I, LINE 3C: THE HOSPITAL AUTOMATICALLY APPLIES A DISCOUNT TO CLIENTS THAT DO NOT HAVE A THIRD PARTY PAYER (GROSS CHARGES FOR SERVICES ARE REDUCED TO THE CURRENT MEDICAID ACCEPTED RATE AT THE DATE OF SERVICE). ADDITIONAL DISCOUNTS ARE APPLIED BASED ON FAMILY HOME AND FAMILY SIZE USING AN INTERNALLY DEVELOPED SLIDING FEE SCALE. CLIENTS MAY ALSO APPLY FOR ADDITIONAL FEE REDUCTIONS, WHICH ARE SUBJECT TO APPROVAL BY THE CFO. PART III, LINE 4: PAGE 10 OF THE COMPANY'S FINANCIAL STATEMENTS DESCRIBE THE POLICY RELATING TO THE NET PATIENT REVENUE. BAD DEBT EXPENSE WAS NOT INCLUDED IN THE AMOUNTS LISTED AS COMMUNITY BENEFITS. THESE AMOUNTS ARE RECORDED AS A REDUCTION OF NET PATIENT SERVICE REVENUE. PART III, LINE 9B: MONTHLY STATEMENTS ARE SENT TO THE PATIENT'S RESPONSIBLE PARTY. PAST DUE NOTICES ARE INCLUDED WITH ALL STATEMENTS MAILED IN WHICH PAYMENTS HAVE NOT BEEN RECEIVED WITHIN THE LAST THIRTY DAYS. ACCOUNTS OVER NINETY DAYS OLD WITH NO PAYMENTS WITHIN THE LAST TWO MONTHS ARE SENT A FINAL NOTICE STATEMENT. IF NO PAYMENT IS RECEIVED AFTER THE FINAL NOTICE IS SENT, THE ACCOUNT IS SENT TO THE CFO FOR FINAL APPROVAL AND THEN WRITTEN OFF AS A BAD DEBT. ACCOUNTS APPROVED BY THE CFO ARE TURNED OVER TO A COLLECTION AGENCY. X 0 0 0 0 0 0 0 0 0 WANDA FIGUEROA-PERALTA CEO 0 227653 0 0 0 0 0 0 0 21870 0 249523 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 IX, LINE 11G PSYCHIATRIC CONSULTING: PROGRAM SERVICE EXPENSES 68,066. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,066. OTHER FEES: PROGRAM SERVICE EXPENSES 11,432,018. MANAGEMENT AND GENERAL EXPENSES 1,288,754. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,720,772. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ACUMEN COUNSELING SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 611248638 PROVIDE BEHAVIORAL HEALTH SERVICES TO RELATED ORGANIZATIONS KY 501(C)(3) 12C RIVERVALLEY BEHAVIORAL HEALTH INC 1 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 1 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 1 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 1 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 1 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 1 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 1 ACUMEN COUNSELING SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 611248638 PROVIDE BEHAVIORAL HEALTH SERVICES TO RELATED ORGANIZATIONS KY 501(C)(3) 10 RIVERVALLEY CONSULTING SERVICES INC 1 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 1 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 1 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 1 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 1 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 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1 0 0 ACUMEN COUNSELING SERVICES INC M 11462790 COST ALLOCATION BEHAVIORAL HEALTHCARE SERVICES INC Q 1274492 COST ALLOCATION CIGAR FACTORY COMPLEX INCORPORATED K 981847 FMV - CASH TRANSACTIONS RIVERVALLEY CONSULTING SERVICES INC M 3289490 COST ALLOCATION CIGAR FACTORY COMPLEX INCORPORATED Q 132402 COST ALLOCATION