2022-12-12T10:56:01-06:00 2021-06-30 610920132 RINEY HANCOCK CPAS PSC 2900 VEACH ROAD SUITE 2 OWENSBORO KY 42303 990 2020-07-01 610668290 GREEN RIVER REGIONAL MENTAL HEALTH MENTAL RETARDATION BOARD INC GREE 2706896500 1100 WALNUT ST OWENSBORO KY 42301 MIKE MOUNTAIN CEO 2706896500 2022-12-02 1 MIKE MOUNTAIN 999009999 SCOTT L CLAY CPA P00114132 2709264540 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z WANDA FIGUEROA-PERALTA 1100 WALNUT STREET OWENSBORO KY 42301 47414281 0 X WWW.RVBH.COM X 1966 KY PLANNING, COORDINATION AND DIRECT DELIVERY OF MENTAL HEALTH, SUBSTANCE ABUSE AND MENTAL RETARDATION SERVICES AT VARIOUS LOCATIONS. 15 15 53 0 0 0 8189042 14179185 29102334 33193516 634045 31361 9600 10219 37935021 47414281 0 0 0 0 20605066 21418430 0 0 0 20690430 19004178 41295496 40422608 -3360475 6991673 51886942 58210756 10809965 9998973 41076977 48211783 TO PROVIDE PLANNING, COORDINATION AND DIRECT DELIVERY OF MENTAL HEALTH, SUBSTANCE ABUSE AND MENTAL RETARDATION SERVICES AT VARIOUS LOCATIONS. 0 0 36485858 33203735 PLANNING, COORDINATION, AND DIRECT DELIVERY OF MENTAL HEALTH, SUBSTANCE ABUSE, AND MENTAL RETARDATION SERVICES, PRIMARILY ON AN OUT-PATIENT BASIS. 36485858 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 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 66 0 1 53 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X CHRIS LINDAUER 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 JOHN BOARMAN DIRECTOR 0.50 X 0 0 0 MICHAEL BOLING DIRECTOR 0.50 X 0 0 0 DONNA BUMPUS DIRECTOR 0.50 X 0 0 0 KEITH FRANEY DIRECTOR 0.50 X 0 0 0 TARA HOWARD DIRECTOR 0.50 X 0 0 0 KENNY LANHAM DIRECTOR 0.50 X 0 0 0 MICHAEL ROE 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 MARY KINNEY 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 243883 23228 MICHAEL HUTH CFO 40.00 X 0 127223 12358 0 371106 35586 0 0 1 0 HAYDEN CONSTRUCTION 3830 VINCENT STATION DRIVE OWENSBORO KY 42303 CONTRUCTION 2556925 BUSINESS COMMUNICATION SOLUTIONS 4535 OHARA DRIVE EVANSVILLE IN 47711 CONTRUCTION 579823 ARAMARK SERVICES INC PO BOX 651009 CHARLOTTE NC 282651009 FOOD PREP/JANITORIAL SERVICES 529703 ARAMARK HEALTHCARE FACILITIES 24863 NETWORK PLACE CHICAGO IL 60673 JANITORIAL SERVICES 484023 MEDICAL STAFFING SOLUTIONS 8601 N KENTUCKY AVE EVANSVILLE IN 47725 TEMP EMPLOYEE SERVICE 440218 21 14179185 14179185 MEDICARE/MEDICAID PAYMENTS 624100 29438444 29438444 PATIENT SERVICES 624100 2500010 2500010 MANAGEMENT SERVICES 624100 1224421 1224421 TENANT RENT 623000 30641 30641 33193516 31361 31361 10219 0 10219 10219 10219 47414281 33203735 0 31361 X 16851404 15166264 1685140 1763315 1586984 176331 2127503 1922145 205358 676208 608587 67621 2685312 2416781 268531 41679 37511 4168 10727537 9647391 1080146 101426 91283 10143 531531 478378 53153 517466 465719 51747 1656380 1490742 165638 262167 235950 26217 82932 74639 8293 4175 3758 417 229064 206158 22906 SUPPLIES 787746 708971 78775 MEDICAID TAX ASSESSMENT 664647 664647 BAD DEBTS 390000 390000 MISCELLANEOUS EXPENSE 136015 122459 13556 186101 167491 18610 40422608 36485858 3936750 0 11413854 7044129 6663605 8310275 386381 636565 16474632 13076014 3157582 3398618 13550483 20924461 138 92 16714899 17896616 51886942 58210756 4778410 4836448 327559 2038073 1392337 1392337 4311659 1732115 10809965 9998973 X 41076977 48211783 41076977 48211783 51886942 58210756 6991673 143133 0 X X 0 1 X 1 1 1 X 9989990 8946926 9022016 8189042 14179185 50327159 35999199 34924604 34517128 29102334 33193516 167736781 45989189 43871530 43539144 37291376 47372701 218063940 0 0 0 218063940 348029 440416 461788 486357 41580 1778170 348029 440416 461788 486357 41580 1778170 46337218 44311946 44000932 37777733 47414281 219842110 0.99190 0.99050 0.00810 0.00950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 335913 335913 10635043 8376327 2258716 267033 258469 8564 4655757 4397101 258656 580886 44117 536769 3398618 INVESTMENTS - MARKETABLE SECURITIES 20389045 F INVESTMENTS - 457B DEFERRED COMP CONTRIBUTION 535416 F 20924461 RESERVE FOR REPLACEMENTS 233619 DUE FROM GREEN RIVER INDEPENDENT LIVING II, INC. 338905 DUE FROM GREEN RIVER INDEPENDENT LIVING III, INC. 73073 TENANT SECURITY DEPOSITS 2178 RESIDUAL RECEIPTS RESERVE 3061 TAX AND INSURANCE ESCROW 2245 DUE FROM BEHAVIORAL HEALTH SERVICES, INC. 17058979 DUE FROM HENDERSON GROUP HOME, INC. 184556 17896616 DUE TO RIVERVALLEY CONSULTING SERVICES, INC. 325470 TENANT SECURITY DEPOSITS 2178 DUE FROM/TO RVCS 861440 TENANTS' SECURITY DEPOSIT LIABILITY 543027 1732115 X 48730206 143133 16008087 16151220 32578986 14835295 14835295 47414281 39238117 14041260 14041260 25196857 15225751 15225751 40422608 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, 2021 AND 2020, 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 25,292,146. RELATED ENTITIES' INVESTMENT RETURNS 1,571,879. RELATED ENTITIES' GAIN ON DISPOSAL OF PROPERTY AND EQUIPMENT 43,144. ELIMINATIONS PER CONSOLIDATED FINANCIAL STATEMENTS -13,746,286. BAD DEBT EXPENSE NETTED AGAINST REVENUE PER AUDITED STATEMENTS -390,000. FORGIVENESS OF PAYROLL PROTECTION PLAN LOANS, RELATED ENTITIES 3,213,981. OTHER INTERCOMPANY ADJUSTMENTS 23,223. PART XI, LINE 4B - OTHER ADJUSTMENTS: MICHELLE P. WAIVER REVENUES REPORTED NET OF EXPENSES PER AUDITED STATEMENTS 14,835,295. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES' EXPENSES PER CONSOLIDATED FINANCIAL STATEMENTS 27,764,323. ELIMINATIONS PER CONSOLIDATED FINANCIAL STATEMENTS -13,746,286. OTHER INTERCOMPANY ADJUSTMENTS 23,223. PART XII, LINE 4B - OTHER ADJUSTMENTS: MICHELLE P. WAIVER REVENUES REPORTED NET OF EXPENSES PER AUDITED STATEMENTS 14,835,295. BAD DEBT EXPENSE NETTED AGAINST REVENUE PER AUDITED STATEMENTS 390,000. OTHER INTERCOMPANY ADJUSTMENTS 456. 1 1 0 0 0 0 0 37236132 29112846 8123286 0.20100 37236132 29112846 8123286 0.20100 50000 50000 0.00120 80000 80000 0.00200 15000 15000 0.00040 145000 145000 0.00360 37381132 29112846 8268286 0.20460 1 390000 0 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 20 1 0 0 1 X WWW.RVBH.COM X 1 20 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 PLANS 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 243883 0 0 0 0 0 0 0 23228 0 267111 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 27,066. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,066. OTHER FEES: PROGRAM SERVICE EXPENSES 9,607,569. MANAGEMENT AND GENERAL EXPENSES 1,080,146. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,687,715. COLLCTN AGENCY SVC: PROGRAM SERVICE EXPENSES 12,756. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,756. 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 COUNSELING SERVICES TO CHARITABLE ACTIVITIES OF RELATED ORGANIZATIONS KY 501(C)(3) 12C GREEN RIVER REGIONAL MHMR BOARD 1 BEHAVIORAL HEALTHCARE SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 311563579 OFFERS RESIDENTIAL SERVICES TO MENTALLY RETARDED INDIVIDUALS KY 501(C)(3) 10 GREEN RIVER REGIONAL MHMR BOARD 1 CIGAR FACTORY COMPLEX INCORPORATED 1100 WALNUT STREET OWENSBORO KY 42301 611303939 OWNS AND MANAGES PROPERTY FOR OTHER CHARITABLE ORGANIZATIONS KY 501(C)(2) GREEN RIVER REGIONAL MHMR BOARD 1 GREEN RIVER INDEPENDENT LIVING - II INC 1100 WALNUT STREET OWENSBORO KY 42301 611027454 PROVIDE HOUSING FOR ELDERLY AND/OR HANDICAPPED PERSONS KY 501(C)(3) 10 GREEN RIVER REGIONAL MHMR BOARD 1 GREEN RIVER INDEPENDENT LIVING - III INC 1100 WALNUT STREET OWENSBORO KY 42301 611153453 PROVIDE HOUSING FOR ELDERLY AND/OR HANDICAPPED PERSONS KY 501(C)(3) 10 GREEN RIVER REGIONAL MHMR BOARD 1 HENDERSON GROUP HOME INC 1100 WALNUT STREET OWENSBORO KY 42301 611171902 PROVIDE HOUSING & PERSONAL CARE FOR PHYSICALLY AND/OR MENTALLY HANDICAPPED KY 501(C)(3) 10 GREEN RIVER REGIONAL MHMR BOARD 1 RIVERVALLEY CONSULTING SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 611354311 TO OFFER CONSULTING SERVICES TO RELATED NON-PROFIT ENTITIES KY 501(C)(3) 12B GREEN RIVER REGIONAL MHMR BOARD 1 ACUMEN COUNSELING SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 611248638 COUNSELING SERVICES TO CHARITABLE ACTIVITIES OF RELATED ORGANIZATIONS KY 501(C)(3) 10 RIVERVALLEY CONSULTING SERVICES INC 1 BEHAVIORAL HEALTHCARE SERVICES INC 1100 WALNUT STREET OWENSBORO KY 42301 311563579 OFFERS RESIDENTIAL SERVICES TO MENTALLY RETARDED INDIVIDUALS 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 ELDERLY AND/OR HANDICAPPED PERSONS 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 ELDERLY AND/OR HANDICAPPED PERSONS KY 501(C)(3) 10 RIVERVALLEY CONSULTING SERVICES INC 1 HENDERSON GROUP HOME INC 1100 WALNUT STREET OWENSBORO KY 42301 611171902 PROVIDE HOUSING & PERSONAL CARE FOR PHYSICALLY AND/OR MENTALLY HANDICAPPED 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 9233813 COST BEHAVIORAL HEALTHCARE SERVICES INC Q 1357900 COST CIGAR FACTORY COMPLEX INCORPORATED K 898376 FMV - CASH TRANSACTIONS RIVERVALLEY CONSULTING SERVICES INC J 232551 COST RIVERVALLEY CONSULTING SERVICES INC M 1752187 COST RIVERVALLEY CONSULTING SERVICES INC Q 1840781 COST CIGAR FACTORY COMPLEX INCORPORATED Q 101314 COST