CENTERSTONE OF AMERICA INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- CENTERSTONE OF AMERICA INC (EIN 20-0072992)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-05-11
- IRS object ID
- 201141319349302204
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-05-11T13:59:44-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Blue & Co LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One American Square 2200 | AddressLine1 |
| City | Indianapolis | City |
| State | IN | State |
| ZIP Code | 46282 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200072992 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Centerstone of America Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CENT | NameControl |
| Phone | 8123391691 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 645 S Rogers Street | AddressLine1 |
| City | Bloomington | City |
| State | IN | State |
| ZIP Code | 474032367 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Mike Butler | Name |
| Title | Corporate Controller | Title |
| Phone | 8123391691 | Phone |
| Date Signed | 2011-05-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Carrie A Merrill CPA | Name |
| Phone | 3176334705 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | David Guth | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 645 S Rogers Street | AddressLine1 |
| City | Bloomington | City |
| State | IN | State |
| ZIP Code | 474032367 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8836359 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | n/a | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2008 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | INCORPORATED TO BE THE HOLDING ENTITY FOR Centerstone of Indiana, Inc., Centerstone of Tennessee, Inc., and related organizations. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2689248 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8831887 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 7 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4472 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3515 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2692770 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8836359 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2580910 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5655336 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 722983 | OtherExpensePriorYear |
| Other Expenses Current Year | 3212983 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3303893 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8868319 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -611123 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -31960 | RevenuesLessExpensesCY |
| Total Assets BOY | 1539830 | TotalAssetsBOY |
| Total Assets EOY | 8380329 | TotalAssetsEOY |
| Total Liabilities BOY | 2138875 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 9011493 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -599045 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -631164 | NetAssetsOrFundBalancesEOY |
| Mission Description | INCORPORATED TO BE THE HOLDING ENTITY FOR Centerstone of Indiana, Inc., Centerstone of Tennessee, Inc., and related organizations. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 8868319 | Expense |
| Revenue | 8831887 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 8868319 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michael Butler | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6154636537 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1101 6th Avenue North | AddressLine1 |
| City | Nashville | City |
| State | TN | State |
| ZIP Code | 37208 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| A John Rose | ||||||
| Chair | 2.00 | X | 0 | 0 | 0 | |
| Philippa Guthrie | ||||||
| Vice-Chair | 2.00 | X | 0 | 0 | 0 | |
| Jim Sweeten | ||||||
| Secretary | 2.00 | X | 0 | 0 | 0 | |
| Richard H Fitzgerald | ||||||
| Board Director | 2.00 | X | 0 | 0 | 0 | |
| Linda L Hobbs | ||||||
| Board Director | 2.00 | X | 0 | 0 | 0 | |
| Trish Lindler | ||||||
| Board Director | 2.00 | X | 0 | 0 | 0 | |
| Joe Roche | ||||||
| Board Director | 2.00 | X | 0 | 0 | 0 | |
| David Guth | ||||||
| Chief Executive Officer | 40.00 | X | 0 | 380242 | 16224 | X |
| Barry Hale | ||||||
| Chief Administrative Officer | 40.00 | 0 | 141209 | 3076 | X | |
| Wayne Easterwood | ||||||
| Chief Information Officer | 40.00 | 0 | 145270 | 6690 | X | |
| Michael Butler | ||||||
| Corporate Controller | 40.00 | 0 | 172950 | 13457 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 839671 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 39447 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Affiliated Management | 551112 | 8761764 | 8761764 |
| Benchmarking Revenue | 900099 | 70123 | 70123 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8831887 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4472 | TotalRevenueColumn |
| Exclusion | $4,472 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8836359 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8831887 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $4,472 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4806362 | Total |
| Program Services | 4806362 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67519 | Total |
| Program Services | 67519 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 411648 | Total |
| Program Services | 411648 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 369807 | Total |
| Program Services | 369807 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44378 | Total |
| Program Services | 44378 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 122189 | Total |
| Program Services | 122189 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 529923 | Total |
| Program Services | 529923 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 224033 | Total |
| Program Services | 224033 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 414707 | Total |
| Program Services | 414707 | ProgramServices |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 153697 | Total |
| Program Services | 153697 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 225120 | Total |
| Program Services | 225120 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 222101 | Total |
| Program Services | 222101 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65151 | Total |
| Program Services | 65151 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182285 | Total |
| Program Services | 182285 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 948765 | Total |
| Program Services | 948765 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47282 | Total |
| Program Services | 47282 | ProgramServices |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Employee Expenses | Description |
| Total | 16938 | Total |
| Program Services | 16938 | ProgramServices |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16414 | Total |
| Program Services | 16414 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8868319 | Total |
| Program Services | 8868319 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12497 | BOY |
| EOY | 3004861 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 698994 | BOY |
| EOY | 1133222 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6672525 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2432460 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 4240065 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 828339 | BOY |
| EOY | 2181 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1539830 | BOY |
| EOY | 8380329 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 348039 | BOY |
| EOY | 1398036 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 517581 | BOY |
| EOY | 4878478 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1273255 | BOY |
| EOY | 2734979 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2138875 | BOY |
| EOY | 9011493 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -599045 | BOY |
| EOY | -631164 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -599045 | BOY |
| EOY | -631164 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1539830 | BOY |
| EOY | 8380329 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 315404 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 339635 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2689248 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8831887 | CurrentTaxYear |
| Total | 12176174 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 315404 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 339635 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2689248 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8831887 | CurrentTaxYear |
| Total | 12176174 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 12176174 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 39 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 31 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 7 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4472 | CurrentTaxYear |
| Total | 4549 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 39 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 31 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 7 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4472 | CurrentTaxYear |
| Total | 4549 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 3515 | CurrentTaxYearMinus1Year |
| Total | 3515 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 315443 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 339666 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2692770 | CurrentTaxYearMinus1Year |
| Current Tax Year | 8836359 | CurrentTaxYear |
| Total | 12184238 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99930 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99890 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00040 | InvestmentIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 936374 | OtherCostOrOtherBasis |
| Depreciation | 216820 | Depreciation |
| Book Value | 719554 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5736151 | OtherCostOrOtherBasis |
| Depreciation | 2215640 | Depreciation |
| Book Value | 3520511 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4240065 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Due to Affiliated Entities | $2,115,602 |
| Other current liabilities | $619,377 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2734979 | TotalOfAmounts |
| Total Revenue | 8836359 | TotalRevenue |
| Total Expenses | 8868319 | TotalExpenses |
| Excess Or Deficit For Year | -31960 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -159 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -159 | TotalAdjustments |
| Excess Or Deficit Per FS | -32119 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8836200 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -159 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | -159 | RevenueNotRptdF990 |
| Revenue Subtotal | 8836359 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8836359 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8868319 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 8868319 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 8868319 | TotalExpensesPerForm990 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| David Guth | |||||||||||||
| 0 | 380242 | 0 | 0 | 0 | 0 | 0 | 7106 | 0 | 9118 | 0 | 396466 | 0 | 0 |
| Wayne Easterwood | |||||||||||||
| 0 | 145270 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6690 | 0 | 151960 | 0 | 0 |
| Michael Butler | |||||||||||||
| 0 | 172950 | 0 | 0 | 0 | 0 | 0 | 3648 | 0 | 9809 | 0 | 186407 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 7 | ReturnReference |
| Explanation | Bonuses are paid based on specific performance guidelines and the bonus compensation arrangements vary by employee. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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. | |
| Form 990, Part XI, 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. | Audit Oversight |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (18 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|
| Advantage Behavioral Health | ||||||||||
| 1101 Sixth Avenue | Nashville | TN | 37208 | 201590169 | billing and administrative services | TN | 501c3 | line 9 | Controlled by Centerstone of Tennessee | |
| Centerstone Endowment Trust | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 626381986 | support Centerstone of Tennessee | TN | 501c3 | line 11b | Controlled by Centerstone of Tennessee | |
| Cumberland Holding Corp | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 621234354 | Provide HUD housing | TN | 501c3 | line 7 | Controlled by Centerstone of Tennesssee | |
| Centerstone Housing Resources | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 300181963 | own and operate group homes | TN | 501c3 | line 11c | Controlled by Centerstone of Tennessee | |
| Centerstone of Tennessee | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 621674308 | Provide mental Health Services | TN | 501c3 | Line 7 | N/A | |
| Centerstone of Indiana | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 351147323 | provide Mental Health Services | IN | 501c3 | line 7 | N/A | |
| Centerstone Research Institute | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 262505456 | Research related to mental health | IN | 501c3 | line 7 | N/A | |
| Vantage Point | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 200194682 | outpatient mental health and substance abuse counseling | IN | 501c3 | line 9 | N/A | |
| Johnson Nichols Health Clinic | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 351270418 | provide healthcare for at-risk persons | IN | 501c3 | public charity | N/A | |
| Centerstone Foundation (formerly CBH Foundation) | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 261186476 | fundraising | IN | 501c3 | line 11a | Controlled by Centerstone of Indiana | |
| Mapleview inc | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 351876232 | provide low income housing | IN | 501c3 | line 9 | Controlled by Centerstone of Indiana | |
| Cedar view inc | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 351943874 | provide low income housing | IN | 501c3 | line 9 | Controlled by Centerstone of Indiana | |
| Oakview Inc | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 351942794 | Private foundation | IN | 501c3 | private foundation | Controlled by Centerstone of Indiana | |
| Aspen House Inc | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 351925610 | provide low income housing | IN | 501c3 | line 9 | Controlled by Centerstone of Indiana | |
| Indiana House Inc | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 351942793 | provide low income housing | IN | 501c3 | line 9 | Controlled by Centerstone of Indiana | |
| Pineview Inc | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 352129307 | provide low income housing | IN | 501c3 | line 9 | Controlled by Centerstone of Indiana | |
| Willowview inc | ||||||||||
| 1101 Sixth Avenue | nashville | TN | 37208 | 352129471 | provide low income housing | IN | 501c3 | line 9 | Controlled by Centerstone of Indiana | |
| Dogwood Place Inc | ||||||||||
| 1101 Sixth Avenue | Nashville | TN | 37208 | 201926260 | provide low income housing | IN | 501c3 | line 9 | Controlled by Centerstone of Indiana | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |