2012-03-15T17:00:08-05:00 2011-06-30 BLUE & CO LLC ONE AMERICAN SQUARE 2200 INDIANAPOLIS IN 46282 990 2010-07-01 200072992 CENTERSTONE OF AMERICA INC CENT 8123391691 645 S ROGERS STREET BLOOMINGTON IN 474032367 MICHAEL BUTLER 8123391691 2012-03-16 1 KEISHA CORSO CPA 3176334705 2010 2016-02-24 21:20:13Z DAVID GUTH 645 S ROGERS STREET BLOOMINGTON IN 474032367 16778308 0 X N/A X 2008 IN INCORPORATED TO BE THE HOLDING ENTITY FOR CENTERSTONE OF INDIANA, INC., CENTERSTONE OF TENNESSEE, INC., AND RELATED ORGANIZATIONS. 8 7 0 0 0 0 0 0 8831887 16736942 4472 41366 0 0 8836359 16778308 0 0 0 0 5655336 11504041 0 0 0 3212983 5098355 8868319 16602396 -31960 175912 8380329 10042922 9011493 10497108 -631164 -454186 INCORPORATED TO BE THE HOLDING ENTITY FOR CENTERSTONE OF INDIANA, INC., CENTERSTONE OF TENNESSEE, INC., AND RELATED ORGANIZATIONS. 0 0 16602396 16736942 CENTERSTONE OF AMERICA, INC. WAS DEVELOPED WITH THE BROAD AGENDA OF MANANGING AND EXPANDING THE CHARITABLE OPERATIONS OF THE CENTERSTONE ORGANIZATIONS, ALL 501(C)3 ORGANIZATIONS. CENTERSTONE OF AMERICA, INC. OVERSEES THE ESTABLISHMENT OF ENTITIES DEVELOPED TO PURSUE THESE FUNCTIONS AS WELL AS SUPPORT THE OVERALL MISSION OF CENTERSTONE. OVERSIGHT, DEVELOPMENT AND COORDINATION OF RESOURCES WILL TAKE 100% OF CENTESTONE OF AMERICA'S TIME AS THE EFFORTS OF CENTERSTONE ENTITIES EVOLVE TO BE SUPPORTED AND CORRDINATED BY CENTERSTONE OF AMERICA, INC. 16602396 1 0 0 0 0 0 0 0 0 1 0 0 1 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X MICHAEL BUTLER 6154636537 1101 6TH AVENUE NORTH NASHVILLE TN 37208 A JOHN ROSE 2.00 X 0 0 0 PHILIPPA GUTHRIE 2.00 X 0 0 0 JIM SWEETEN 2.00 X 0 0 0 RICHARD H FITZGERALD 2.00 X 0 0 0 LINDA L HOBBS 2.00 X 0 0 0 TRISH LINDLER 2.00 X 0 0 0 JOE ROCHE 2.00 X 0 0 0 DAVID GUTH 40.00 X X 0 379514 13229 BARRY HALE 40.00 X 0 145979 4012 WAYNE EASTERWOOD 40.00 X 0 139298 10239 MICHAEL BUTLER 40.00 X 0 154290 13408 ROBERT WILLIAMS 40.00 X 0 206479 6654 0 1025560 47542 0 0 1 0 0 AFFILIATED MANAGEMENT 551112 16698216 16698216 BENCHMARKING REVENUE 900099 38726 38726 16736942 41366 41366 16778308 16736942 0 41366 9456753 9456753 361166 361166 1062267 1062267 623855 623855 69539 69539 82959 82959 865131 865131 200266 200266 727645 727645 841842 841842 498856 498856 333527 333527 81604 81604 192168 192168 986662 986662 80961 80961 EMPLOYEE EXPENSES 17560 17560 EMPLOYEE EXPENSES 0 119635 119635 16602396 16602396 0 0 3004861 1640686 1950 1133222 1100082 6831060 3367804 4240065 3463256 2181 3836948 8380329 10042922 1398036 2250055 4878478 4660295 2734979 3586758 9011493 10497108 X -631164 -454186 -631164 -454186 8380329 10042922 X 175912 1066 X X 0 1 1 X 0 X 315404 339635 2689248 8831887 16736942 28913116 315404 339635 2689248 8831887 16736942 28913116 0 0 0 28913116 39 31 7 4472 41366 45915 39 31 7 4472 41366 45915 3515 3515 315443 339666 2692770 8836359 16778308 28962546 0.99830 0.99930 0.00160 0.00040 X 936374 252083 684291 5894686 3115721 2778965 3463256 EMPLOYEE ADVANCES 25630 DUE FROM AFILIATED ENTITIES 3811318 3836948 DUE TO AFFILIATED ENTITIES 3008906 INSURANCE PREMIUMS FINANCED 577852 3586758 16778308 16602396 175912 1066 1066 176978 16779374 1066 1066 16778308 0 16778308 16602396 0 16602396 0 16602396 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF AN UNCERTAIN POSITION IS MORE LIKELY THAN NOT TO NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2011 AND 2010, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE CORPORATION AND ITS SUBSIDIARIES ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS X X X X X 0 0 0 0 0 0 0 1 0 DAVID GUTH 0 379514 0 0 0 0 0 474 0 12755 0 392743 0 0 MICHAEL BUTLER 0 154290 0 0 0 0 0 0 0 13408 0 167698 0 0 ROBERT WILLIAMS 0 206479 0 0 0 0 0 5844 0 810 0 213133 0 0 PART I, LINE 7 BONUSES ARE PAID BASED ON SPECIFIC PERFORMANCE GUIDELINES AND THE BONUS COMPENSATION ARRANGEMENTS VARY BY EMPLOYEE. FORM 990, PART VI, SECTION A, LINE 4 DURING FISCAL YEAR 2011 CENTERSTONE OF AMERICA AMENDED ITS ARTICLES OF INCORPORATION TO INCLUDE NOT ALONE, INC, A TENNESEE CORPORATION, AS A SUPPORTED ORGANZATION OF CENTERSTONE OF AMERICA, AN INDIANA CORPORATION. CENTERSTONE OF AMERICA IS THE SOLE MEMBER OF NOT ALONE, INC, A 501(C)3 CHARITABLE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 THE PROCESS OF REVIEWING THE FORM 990 ENTAILS A DETAILED REVIEW OF THE FORM 990 BY THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER, CHIEF ADMINISTRATIVE OFFICER, CORPORATE CONTROLLER, AND THE BOARD OF CENTERSTONE OF AMERICA. THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, ARE PROVIDED ELECTRONICALLY TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY OF THE BOARD OF DIRECTORS IS REGULARLY AND CONSISTENTLY MONITORED AND COMPLIANCE ENFORCED BY THE BOARD CHAIRPERSON. THE WRITTEN CONFLICT OF INTEREST POLICY WHICH APPLIES TO ALL STAFF IS CONTAINED IN THE HUMAN RESOURCE POLICIES. ALL STAFF MUST CONFIRM THEY HAVE READ AND UNDERSTAND ALL POLICIES. A SELF DISCLOSURE FROM REQUIRED PERSONS IS REQUIRED ON ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A IN EARLY FEBRUARY OF 2008, ANTICIPATING A PENDING MERGER OF CENTERSTONE WITH THE CENTER FOR BEHAVIORAL HEALTH AND QUINCO MENTAL HEALTH SERVICES, THE CENTERSTONE BOARD OF DIRECTORS ASSIGNED A SPECIAL CEO COMPENSATION COMMITTEE TO COMMISSION A SALARY SURVEY AND RECOMMEND BACK TO THE BOARD ON A NEW CONTRACT CONTINGENT FOR THE CENTERSTONE CEO COGNIZANT OF THE PLAN TO HAVE THE CENTERSTONE CEO SERVE AS THE CEO OF THE POST MERGER ENTERPRISE. THE THREE MEMBER COMMITTEE, CHAIRED BY THE CENTERSTONE BOARD CHAIR, AND CONSISTING OF A RECENTLY RETIRED HEALTH CARE EXECUTIVE AND A PRACTICING ATTORNEY, INITIATED AN EXPLORATION OF CONSULTANTS TO ENGAGE IN THIS ENDEAVOR. AFTER EXAMINING A NUMBER OF POTENTIAL CONSULTANTS, THE COMMITTEE CONTRACTED WITH THE MEYERS GROUP ON MARCH 23, 2008. THE MEYERS GROUP IS A MARYLAND BASED CONSULTING FIRM WITH EXTENSIVE EXPERIENCE IN ASSISTING NOT-FOR-PROFIT COMMUNITY MENTAL HEALTH CENTER BOARD'S WITH BOTH CEO RECRUITMENT AS WELL AS OTHER CEO RELATED BOARD CONSULTATION INCLUDING THE AREA OF NOT-FOR-PROFIT CEO COMPENSATION. THE MEYERS GROUP RECEIVED HIGH MARKS FROM EACH OF THE REFERENCES THE COMMITTEE MEMBERS CONTACTED. IN ADDITION THE MEYERS GROUP WAS ENGAGED BY AND ACCOUNTABLE TO THE BOARD OF DIRECTORS, NOT THE CEO. THE ASSIGNMENT TO THE MEYERS GROUP WAS TO CONDUCT AN ASSESSMENT OF THE BEHAVIORAL HEALTH MARKETPLACE WITH THE EXPRESSED PURPOSE OF UNDERSTANDING THE COMPENSATION ARRANGEMENTS THAT EXIST FOR CEOS OF ORGANIZATIONS THAT MIGHT BE COMPARABLE TO CENTERSTONE. THE FRAMEWORK FOR THIS ASSESSMENT WAS TO BE MINDFUL OF THE FOLLOWING FACTORS IN REVIEWING THE MARKET, AS WELL AS IN THE SUBMISSION OF RECOMMENDATIONS TO THE BOARD AS THEY CONSIDER A COMPENSATION PACKAGE FOR ITS CEO, SHOULD CENTERSTONE'S MERGER PLANS BE EXECUTED. THESE FACTORS WERE: MAINTAINING A FOCUS ON "MISSION-DRIVEN" ORGANIZATIONS IN THE NOT-FOR-PROFIT MARKETPLACE; INSURING THAT THE COMPENSATION ARRANGEMENT IS COMPETITIVE SO AS TO ASSURE A LONG TERM RELATIONSHIP MAY EXIST IF THAT IS THE ON-GOING INTENT OF BOTH PARTIES; INSURING THAT THE AGREEMENT FEELS APPROPRIATE IN TERMS OF ITS "REASONABLENESS" (THAT IS, CAN IT BE SUPPORTED AS BEING APPROPRIATE IN THE EYES OF A PUBLIC REVIEW); INSURING THAT AGREEMENT ALSO BE DESIGNED IN A WAY TO RECOGNIZE THE VERY UNIQUE NATURE OF THE UPCOMING MERGER AND THE EXTRAORDINARY LEADERSHIP THAT HAS BEEN AND WILL CONTINUE TO BE NECESSARY TO LEAD CENTERSTONE OF AMERICA AS IT MOVES FORWARD POST-MERGER. SCOPE OF WORK: THE MEYERS GROUP SOUGHT TO GATHER AS MUCH PERTINENT COMPENSATION INFORMATION AS POSSIBLE FROM A VARIETY OF SECTORS IN THE BEHAVIORAL HEALTH MARKETPLACE. THE MEYERS GROUP ALSO SOUGHT TO GATHER INFORMATION ABOUT TOTAL COMPENSATION PACKAGES IN ADDITION TO BASE COMPENSATION AGREEMENTS. THEIR SOURCES OF DATA INCLUDED: EVALUATION OF IRS PUBLIC DOCUMENTS (990S) FOR COMMUNITY MENTAL HEALTH CENTERS (CMHCS) AND OTHER LARGE HUMAN SERVICE PROVIDER SYSTEMS (ADJUSTED FOR 2008 COST OF LIVING CHANGES SINCE MOST 990S AVAILABLE ARE FROM CALENDAR YEAR 2006); CONSIDERATION OF COMPENSATION ARRANGEMENTS DEVELOPED WITH CEOS OF CMHCS THROUGH CONDUCTING PERSONAL INTERVIEWS WITH AS MANY CEOS AS POSSIBLE IN THIS TIME FRAME (THE MEYERS GROUP ACTUALLY CONDUCTED 15 SUCH INTERVIEWS WITH CEOS OF COMPARABLE ORGANIZATIONS); REVIEWING DATA THAT WOULD BE AVAILABLE FOR OTHER MARKET SEGMENTS IN THE BEHAVIORAL HEALTH MARKET, INCLUDING HOSPITALS AND MULTI-STATE PROVIDERS; BASED ON AN ANALYSIS OF THE DATA AVAILABLE THROUGH INTERVIEWS AND PUBLIC DOCUMENTS, AS WELL AS INFORMATION AVAILABLE TO THE MEYERS GROUP AS A RESULT OF ITS PREVIOUS WORK WITH BOARDS OF DIRECTORS OF CMHCS, PROVIDED THE CENTERSTONE BOARD WITH IDEAS TO CONSIDER TO BE ABLE TO OFFER MR. GUTH A COMPREHENSIVE AND COMPETITIVE TOTAL COMPENSATION PACKAGE THAT WILL ASSURE CONTINUITY FOR THE ORGANIZATION. AIDED BY THE MEYERS GROUP REPORT AND BY CORPORATE COUNSEL, THE CEO COMPENSATION COMMITTEE CRAFTED AN AGREEMENT THAT SHOULD THE CEO EARN THE MAXIMUM PERFORMANCE COMPENSATION, WOULD PLACE HIS TOTAL COMPENSATION (INCLUSIVE OF SALARY, GENERAL BENEFITS, AND SPECIAL BENEFITS) AT THE 90% OF CEO TOTAL COMPENSATION FOR NOT-FOR-PROFIT ORGANIZATIONS OF COMPARABLE SIZE AND NATURE. THIS AGREEMENT WAS APPROVED BY THE FULL BOARD OF DIRECTORS OF CENTERSTONE ON MARCH 25, 2008, WAS SUBMITTED TO THE TN ATTORNEY GENERAL FOR REVIEW PENDING THE AFFILIATION, AND WAS REVIEWED IN CLOSED SESSION BY THE CENTERSTONE OF AMERICA BOARD AT ITS FIRST CALLED MEETING ON JUNE 26TH OF 2008. THE CEO'S SALARY HAS NOT BEEN MODIFIED SINCE 2008. THE CEO HAS REDUCED HIS DEFERRED COMPENSATION SINCE 2008 DUE TO THE FINANCIAL DIFFICULTIES OF THE ORGANIZATION.AMER FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE FOR PUBLIC INSPECTION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 1,066. AUDIT OVERSIGHT FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. ADVANTAGE BEHAVIORAL HEALTH 1101 SIXTH AVENUE NASHVILLE TN 37208 201590169 BILLING AND ADMINISTRATIVE SERVICES TN 501C4 CONTROLLED BY CENTERSTONE OF TENNESSEE 0 CENTERSTONE ENDOWMENT TRUST 1101 SIXTH AVENUE NASHVILLE TN 37208 626381986 SUPPORT CENTERSTONE OF TENNESSEE TN 501C3 LINE 11B CONTROLLED BY CENTERSTONE OF TENNESSEE 0 CUMBERLAND HOLDING CORP 1101 SIXTH AVENUE NASHVILLE TN 37208 621234354 PROVIDE HUD HOUSING TN 501C3 LINE 7 CONTROLLED BY CENTERSTONE OF TENNESSSEE 0 CENTERSTONE HOUSING RESOURCES 1101 SIXTH AVENUE NASHVILLE TN 37208 300181963 OWN AND OPERATE GROUP HOMES TN 501C3 LINE 11C CONTROLLED BY CENTERSTONE OF TENNESSEE 0 CENTERSTONE OF TENNESSEE 1101 SIXTH AVENUE NASHVILLE TN 37208 621674308 PROVIDE MENTAL HEALTH SERVICES TN 501C3 LINE 7 N/A 0 CENTERSTONE OF INDIANA 1101 SIXTH AVENUE NASHVILLE TN 37208 351147323 PROVIDE MENTAL HEALTH SERVICES IN 501C3 LINE 7 N/A 0 CENTERSTONE RESEARCH INSTITUTE 1101 SIXTH AVENUE NASHVILLE TN 37208 262505456 RESEARCH RELATED TO MENTAL HEALTH IN 501C3 LINE 7 N/A 0 VANTAGE POINT 1101 SIXTH AVENUE NASHVILLE TN 37208 200194682 OUTPATIENT MENTAL HEALTH AND SUBSTANCE ABUSE COUNSELING IN 501C3 LINE 9 N/A 0 JOHNSON NICHOLS HEALTH CLINIC 1101 SIXTH AVENUE NASHVILLE TN 37208 351270418 PROVIDE HEALTHCARE FOR AT-RISK PERSONS IN 501C3 PUBLIC CHARITY N/A 0 CENTERSTONE FOUNDATION (FORMERLY CBH FOUNDATION) 1101 SIXTH AVENUE NASHVILLE TN 37208 261186476 FUNDRAISING IN 501C3 LINE 11A CONTROLLED BY CENTERSTONE OF INDIANA 0 MAPLEVIEW INC 1101 SIXTH AVENUE NASHVILLE TN 37208 351876232 PROVIDE LOW INCOME HOUSING IN 501C3 LINE 9 CONTROLLED BY CENTERSTONE OF INDIANA 0 CEDAR VIEW INC 1101 SIXTH AVENUE NASHVILLE TN 37208 351943874 PROVIDE LOW INCOME HOUSING IN 501C3 LINE 9 CONTROLLED BY CENTERSTONE OF INDIANA 0 OAKVIEW INC 1101 SIXTH AVENUE NASHVILLE TN 37208 351942794 PRIVATE FOUNDATION IN 501C3 PRIVATE FOUNDATION CONTROLLED BY CENTERSTONE OF INDIANA 0 ASPEN HOUSE INC 1101 SIXTH AVENUE NASHVILLE TN 37208 351925610 PROVIDE LOW INCOME HOUSING IN 501C3 LINE 9 CONTROLLED BY CENTERSTONE OF INDIANA 0 INDIANA HOUSE INC 1101 SIXTH AVENUE NASHVILLE TN 37208 351942793 PROVIDE LOW INCOME HOUSING IN 501C3 LINE 9 CONTROLLED BY CENTERSTONE OF INDIANA 0 PINEVIEW INC 1101 SIXTH AVENUE NASHVILLE TN 37208 352129307 PROVIDE LOW INCOME HOUSING IN 501C3 LINE 9 CONTROLLED BY CENTERSTONE OF INDIANA 0 WILLOWVIEW INC 1101 SIXTH AVENUE NASHVILLE TN 37208 352129471 PROVIDE LOW INCOME HOUSING IN 501C3 LINE 9 CONTROLLED BY CENTERSTONE OF INDIANA 0 DOGWOOD PLACE INC 1101 SIXTH AVENUE NASHVILLE TN 37208 201926260 PROVIDE LOW INCOME HOUSING IN 501C3 LINE 9 CONTROLLED BY CENTERSTONE OF INDIANA 0 NOT ALONE INC 1101 SIXTH AVENUE NASHVILLE TN 37208 271934061 PROVIDE MENTAL HEALTH SERVICES TN 501C3 LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0