EAST MOUNTAIN HOSPITAL INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: EAST MOUNTAIN HOSPITAL INC (EIN 01-0553478)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-05-13
IRS object ID: 201141339349301919
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
Form 990
Schedule A
Schedule D
Schedule H
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-13T10:49:47-05:00	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	EisnerAmper LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2015 LINCOLN HIGHWAY POBOX 988	AddressLine1
City	EDISON	City
State	NJ	State
ZIP Code	088180988	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	010553478	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	EAST MOUNTAIN HOSPITAL INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	EAST	NameControl
Phone	9082811439	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1029	AddressLine1
City	BELLE MEAD	City
State	NJ	State
ZIP Code	085021029	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RANDOLPH JACOBSON	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	9082811439	Phone
Date Signed	2011-05-10	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RICHARD A SACKIN	Name
Phone	7322871000	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	MICHAEL VOORHEES	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1029	AddressLine1
City	BELLE MEAD	City
State	NJ	State
ZIP Code	085021029	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4137776	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	eastmountainhospital.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2003	YearFormation
State Legal Domicile	NJ	StateLegalDomicile
Activity Or Mission Description	EAST MOUNTAIN HOSPITAL IS AN INPATIENT PSYCHIATRIC HOSPITAL.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	5	NbrIndependentVotingMembers
Total Nbr Employees	57	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	220	ContributionsGrantsPriorYear
Contributions Grants Current Year	3000	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4093662	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4132748	ProgramServiceRevenueCY
Investment Income Prior Year	2650	InvestmentIncomePriorYear
Investment Income Current Year	130	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3815	OtherRevenuePriorYear
Other Revenue Current Year	1898	OtherRevenueCurrentYear
Total Revenue Prior Year	4100347	TotalRevenuePriorYear
Total Revenue Current Year	4137776	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2225660	SalariesEtcPriorYear
Salaries Etc Current Year	2259311	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1881151	OtherExpensePriorYear
Other Expenses Current Year	1818950	OtherExpensesCurrentYear
Total Expenses Prior Year	4106811	TotalExpensesPriorYear
Total Expenses Current Year	4078261	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-6464	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	59515	RevenuesLessExpensesCY
Total Assets BOY	1617949	TotalAssetsBOY
Total Assets EOY	2007340	TotalAssetsEOY
Total Liabilities BOY	2409851	TotalLiabilitiesBOY
Total Liabilities EOY	2739727	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-791902	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-732387	NetAssetsOrFundBalancesEOY
Mission Description	TOGETHER WE WILL PROVIDE A SAFE, STRUCTURED, THERAPEUTIC COMMUNITY TO TREAT ADULTS WHO HAVE BEHAVIORAL AND SUBSTANCE ABUSE PROBLEMS AND RETURN THEM TO THEIR FAMILIES OR THE NEXT LEVEL OF CARE AS SOON AS POSSIBLE.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	3508841	Expense
Revenue	4132748	Revenue
Description	Psychiatric hospital which cared for 405 INPATIENTS AND HAD A TOTAL OF 5,415 PATIENT DAYS.	Description
Total Program Service Expense	3508841	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	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	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	1	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	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	3	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	57	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
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
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	5	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	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NJ	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL VOORHEES	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9082811439	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	EAST MOUNTAIN ROAD	AddressLine1
City	BELLE MEAD	City
State	NJ	State
ZIP Code	085021029	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee
MARY PAWLIKOWSKI
CHAIRPERSON	0.00	X	0	0	0
BOHDAN CEHELYK MD
MEDICAL DIRECTOR & TRUSTE	40.00	X	229217	0	38275	X
MICHAEL VOORHEES
EXEC DIRECTOR & PRESIDENT	40.00	X	111260	0	26830	X
DAVID CENTAFONT
TRUSTEE	0.00	X	0	0	0
ENRICO DEGIRONIMO
TRUSTEE	0.00	X	0	0	0
RANDOLPH JACOBSON
TREASURER	0.00	X	0	0	0	X
PATRICIA TOOLE
SECRETARY	0.00	X	0	0	0	X
KAREN BRELOWSKI
DIRECTOR OF NURSING	40.00		89191	0	10366		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	429668	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	75471	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
CARRIER CLINIC
PO BOX 147	BELLE MEAD	NJ	08502	ADMINISTRATIVE & CLINICAL SUPPORT	753557
sodexo inc
po box 905374	CHARLOTTE	NC	28290	DIETARY/HOUSEKEEPING SERVICES	135140

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
All Other Contributions	3000	AllOtherContributions
Total Contributions	3000	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	NET PATIENT REVENUE	Description
Business Code	624100	BusinessCode
Total Revenue Column	4132748	TotalRevenueColumn
Related Or Exempt Function Income	4132748	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	4132748	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	130	TotalRevenueColumn
Exclusion	$130	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	150	GrossIncomeFundraisingEvents

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	150	TotalRevenueColumn
Exclusion	$150	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
LABOR SUPPORT	900099	1662	$1,662
ADMINISTRATIVE FEE	900099	52	$52
MISCELLANEOUS	900099	34	$34

Field	Value	IRS element (for citing)
Total Other Revenue	1748	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4137776	TotalRevenueColumn
Related Or Exempt Function Income	4132748	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$2,028	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	429657	Total
Program Services	317250	ProgramServices
Management And General	112407	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1451270	Total
Program Services	1410425	ProgramServices
Management And General	40845	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	72428	Total
Program Services	66527	ProgramServices
Management And General	5901	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	146955	Total
Program Services	125614	ProgramServices
Management And General	21341	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	159001	Total
Program Services	147678	ProgramServices
Management And General	11323	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	72564	Total
Program Services	65286	ProgramServices
Management And General	7278	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1244	Total
Management And General	1244	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	32312	Total
Management And General	32312	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	770730	Total
Program Services	463255	ProgramServices
Management And General	307475	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	873	Total
Management And General	873	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	30236	Total
Program Services	15372	ProgramServices
Management And General	14864	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	220538	Total
Program Services	217033	ProgramServices
Management And General	3505	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	2591	Total
Program Services	2591	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	5096	Total
Program Services	4555	ProgramServices
Management And General	541	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	4481	Total
Management And General	4481	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	112470	Total
Program Services	112470	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PATIENT - RELATED	377697	377697
DIET/ENVIRONMENTAL SVS	157554	157554
MISCELLANEOUS	17969	12939	5030
BAD DEBT EXPENSE	12595	12595

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	4078261	Total
Program Services	3508841	ProgramServices
Management And General	569420	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	795284	BOY
EOY	1344749	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	687206	BOY
EOY	541463	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	96090	BOY
EOY	86240	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	81811	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	46923	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	39369	BOY
EOY	34888	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1617949	BOY
EOY	2007340	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	405637	BOY
EOY	275289	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2004214	BOY
EOY	2464438	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2409851	BOY
EOY	2739727	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-791902	BOY
EOY	-732387	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-791902	BOY
EOY	-732387	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1617949	BOY
EOY	2007340	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 Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital170b1 Aiii	X	Hospital170b1Aiii

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	64021	OtherCostOrOtherBasis
Depreciation	29481	Depreciation
Book Value	34540	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	17790	OtherCostOrOtherBasis
Depreciation	17442	Depreciation
Book Value	348	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	34888	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
DUE TO CARRIER CLINIC	$112,991
ACCRUED PENSION EXPENSE	$39,910
DUE TO THIRD PARTIES	$2,311,537

Field	Value	IRS element (for citing)
Total Of Amounts	2464438	TotalOfAmounts
Total Revenue	4137776	TotalRevenue
Total Expenses	4078261	TotalExpenses
Excess Or Deficit For Year	59515	ExcessOrDeficitForYear
Total Adjustments	0	TotalAdjustments
Excess Or Deficit Per FS	59515	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	4137776	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	4137776	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	4137776	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	4078261	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	4078261	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	4078261	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Explanation	PART X, QUESTION 2: EFFECTIVE JULY 1, 2009, THE HOSPITAL ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODE (ASC) SUBTOPIC 740-10, INCOME TAXES (ASC 740-10) AND FASB ACCOUNTING STANDARDS UPDATE (ASU) 2009-06, INCOME TAXES (TOPIC 740): IMPLEMENTATION GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND DISCLOSURE AMENDMENTS FOR NONPUBLIC ENTITIES (ASU 2009-06). UNCERTAINTY IN INCOME TAXES AS USED IN THE CONTEXT OF ASC 740-10 AND ASU 2009-06 REFERS TO THE ACCOUNTING AND DISCLOSURE FOR UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT REVIEWS TRANSACTIONS TO ESTIMATE POTENTIAL TAX LIABILITIES. IT IS MANAGEMENT'S ESTIMATION THAT THERE ARE NO MATERIAL TAX LIABILITIES THAT NEED TO BE RECORDED. THE EFFECT OF THE ADOPTION OF ASC 740-10 AND ASU 2009-06 DID NOT HAVE ANY IMPACT ON THE FINANCIAL STATEMENTS OF THE HOSPITAL.	Explanation

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	1	CharityCarePolicy
Written Policy	1	WrittenPolicy
Policy Applied To All Hospitals	X	PolicyAppliedToAllHospitals
FPG Reference Free Care	1	FPGReferenceFreeCare
Pcent100	X	Pcent100
FPG Reference Discounted Care	1	FPGReferenceDiscountedCare

Discounted Other DiscountedOther

Field	Value	IRS element (for citing)
Other	X	Other
Discounted Other Percentage	100.000000000000	DiscountedOtherPercentage

Field	Value	IRS element (for citing)
Free Disc Care Medically Indigent	1	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	1	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	1	ExpensesExceededBudget
Unable To Provide Care	0	UnableToProvideCare
Annual Community Benefit Report	0	AnnualCommunityBenefitReport

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	9412	TotalCommunityBenefitExpense
Net Community Benefit Expense	9412	NetCommunityBenefitExpense
Percent Of Total Expense	0.00230	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2229340	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2129957	DirectOffsettingRevenue
Net Community Benefit Expense	99383	NetCommunityBenefitExpense
Percent Of Total Expense	0.02440	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2238752	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2129957	DirectOffsettingRevenue
Net Community Benefit Expense	108795	NetCommunityBenefitExpense
Percent Of Total Expense	0.02670	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	338	TotalCommunityBenefitExpense
Net Community Benefit Expense	338	NetCommunityBenefitExpense
Percent Of Total Expense	0.00010	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	338	TotalCommunityBenefitExpense
Net Community Benefit Expense	338	NetCommunityBenefitExpense
Percent Of Total Expense	0.00010	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2239090	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2129957	DirectOffsettingRevenue
Net Community Benefit Expense	109133	NetCommunityBenefitExpense
Percent Of Total Expense	0.02680	PercentOfTotalExpense

Environmental Improvements EnvironmentalImprovements

Field	Value	IRS element (for citing)
Total Community Building Expense	2325	TotalCommunityBuildingExpense
Net Community Building Expense	2325	NetCommunityBuildingExpense
Percent Of Total Expense	0.00060	PercentOfTotalExpense

Total Total

Field	Value	IRS element (for citing)
Total Community Building Expense	2325	TotalCommunityBuildingExpense
Net Community Building Expense	2325	NetCommunityBuildingExpense
Percent Of Total Expense	0.00060	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	1	BadDebtExpenseReported
Bad Debt Expense	$5,991	BadDebtExpenseAmount
Amount Attributable To	0	AmountAttributableTo
Amount Reimbursed By Medicare	1406814	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	1256417	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	150397	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Cost To Charge Ratio	X	CostToChargeRatio

Field	Value	IRS element (for citing)
Written Debt Collection Policy	1	WrittenDebtCollectionPolicy
Provision For Charity Care	1	ProvisionForCharityCare

Form990 Schedule H Part V Form990ScheduleHPartV

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	EAST MOUNTAIN HOSPITAL INC	BusinessNameLine1

Address Address

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1029	AddressLine1
City	BELLE MEAD	City
State	NJ	State
ZIP Code	085021029	ZIPCode

Field	Value	IRS element (for citing)
Licensed Hospital	X	LicensedHospital

Form990 Schedule H Part VI Form990ScheduleHPartVI

Field	Value	IRS element (for citing)
General Explanation	Part I, Line 7, column f - Percent of total expenseBad debt expense for 2009/2010 is $12,595 and is excluded from total expenses for calculating the percentage of total expense.Part I, Line 7 - Costing methodologyThe cost-to-charge ratio used for Part I, Line 7 is based on Worksheet 2, Ratio of Patient Care Cost-to-Charges.Part III, Line 4 - Footnote from auditPatient accounts receivable are recorded at the reimbursable or contracted amount and do not bear interest. The allowance for doubtful accounts is the Hospital's best estimate of the amount of probable credit losses in the Hospital's existing patient accounts receivable. The Hospital determines the allowance based on historical write-off experience. The Hospital reviews its allowance for doubtful accounts periodically. Past due balances are reviewed individually for collectibility. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.	GeneralExplanation
Needs Assessment	Part VI, Line 2: EAST MOUNTAIN HOSPITAL (EMH) INCORPORATES NATIONAL, STATE, AND CLINICAL INDUSTRY DATA IN THE DEVELOPMENT OF CLINICAL SERVICES. EMH IS A MEMBER OF THE NEW JERSEY ASSOCIATION OF MENTAL HEALTH AND ADDICTION AGENCIES WHICH PROVIDES BEHAVIORAL HEALTH AND ADDICTION INFORMATION RELEVANT TO THE COMMUNITY'S NEEDS.EMH RECEIVES MANY TELEPHONE CALLS FROM THE GENERAL PUBLIC ON A REGULAR BASIS, REQUIRING REFERRALS TO AND INFORMATION REGARDING COMMUNITY RESOURCES, OTHER TREATMENT CENTERS OUTSIDE THE AREA, SUPPORT GROUPS, SELF-HELP GROUPS, ETC. INFORMATION IS PROVIDED WITHOUT CHARGE. IT IS THROUGH THIS CONTACT WITH THE COMMUNITY THAT ENABLES EMH TO UNDERSTAND WHAT SERVICES ARE NEEDED THROUGHOUT THE GEOGRAPHIC AREA.	NeedsAssessment
Patient Education Assistance	Part VI, Line 3: Under a service agreement with Carrier Clinic, a financial counselor meets with each EMH patient, if they are mentally capable, and/or a designated family member or guardian individually and advises them that they can apply for charity care for their self pay balances if they have limited income. The financial counselor provides charity care applications to the patient accordingly.	PatientEducationAssistance
Community Information	Part VI, Line 4: EMH serves the entire state of New Jersey; however the main patient population is from suburban areas. The main source of admissions in 2009/2010 was from Middlesex, Somerset, Ocean, Mercer and Monmouth Counties, all located in New Jersey. Of these five counties, an average of 6.84% of the population falls below poverty level.	CommunityInformation
Community Building Activities	Part VI, Line 5: EMH is a member of Somerset County's "Adopt-a-Road" program which supports the community's ongoing effort to keep its roads more attractive and safe. EMH staff is responsible for a two mile stretch of road and spends approximately three hours each month of the year collecting trash.	CommunityBuildingActivities

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BOHDAN CEHELYK MD	BusinessNameLine1

Field	Value	IRS element (for citing)
Base Compensation Filing Org	225717	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	3500	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	14900	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	23375	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	267492	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	ExplanationExplanation
Form 990, Part VI, Section B, line 11	THE BOARD OF TRUSTEES REVIEWS THE FORM 990 IN ADVANCE OF THE FILING WITH THE IRS. THE REVIEW IS DOCUMENTED IN THE BOARD OF TRUSTEE MINUTES.
Form 990, Part VI, Section B, line 12c	EACH TRUSTEE AND OFFICER ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS EAST MOUNTAIN HOSPITAL IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ITS TAX-EXEMPT PURPOSE.
Form 990, Part VI, Section B, line 15	EAST MOUNTAIN HOSPITAL UTILIZES THE NEW JERSEY HOSPITAL ASSOCIATION, SULLIVAN AND COTTER, NJMHA, MODERN HEALTHCARE PUBLICATIONS AND OTHER VARIOUS SALARY SURVEYS FOR MARKET COMPARISIONS. THE INFORMATION IS THEN PROVIDED TO THE BOARD OF TRUSTEES TO ENSURE THE SALARIES ARE WITHIN APPROPRIATE MARKET AND NONPROFIT EXECUTIVE COMPENSATION BASES. THE BOARD REVIEWS THE REASONABLENESS OF THE SALARY STRUCTURE FOR OFFICERS WITHIN THE ORGANIZATION AND ALSO REVIEWS AND ESTABLISHES THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR THESE SALARIES ANNUALLY.
Form 990, Part VI, Section C, line 19	EAST MOUNTAIN HOSPITAL PROVIDES DOCUMENTS TO THE PUBLIC UPON REQUEST. THE IRS FORM 990 IS ALSO ACCESSIBLE FROM GUIDESTAR ON THE INTERNET.
FORM 990, PART VII, SECTION B	East Mountain Hospital purchased administrative and clinical support services in an arm's-length transaction from Carrier Clinic as per the duly executed service agreement between the two entities. For the fiscal year ended June 30, 2010, the total cost of these services amounted to $753,557 - $456,766 for clinical services and $296,791 for various business support functions such as financial reporting, billing, information technology, human resources, and other business functions.