2014-03-17T13:53:41-05:00 2013-06-30 351178661 BLUE & CO LLC ONE AMERICAN SQUARE 2200 INDIANAPOLIS IN 46282 990 2012-07-01 200072992 CENTERSTONE OF AMERICA INC CENT 6154636630 1101 6TH AVE N NASHVILLE TN 37208 MICHAEL BUTLER 6154636630 2014-03-18 1 ROBERT MORELAND CPA P00418596 3176334705 2012 2015-11-30 17:44:51Z DAVID GUTH 1101 6TH AVE N NASHVILLE TN 37208 10079717 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. 7 7 107 7 0 0 168082 27114 17442611 9468636 55900 5522 0 532695 17666593 10033967 95000 5000 0 0 11569568 7227088 0 0 0 5939671 2872166 17604239 10104254 62354 -70287 8705423 7938131 9097256 8400251 -391833 -462120 X INCORPORATED TO BE THE HOLDING ENTITY FOR CENTERSTONE OF INDIANA, INC., CENTERSTONE OF TENNESSEE, INC., AND RELATED ORGANIZATIONS. 0 0 10104254 5000 9468636 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 COORDINATED BY CENTERSTONE OF AMERICA, INC.CENTERSTONE OF AMERICA, INC. AND ITS AFFILIATES ARE PRIVATE, NON-PROFIT CORPORATIONS THAT PROVIDE MULTI-FUNDED, LOCALLY DIRECTED MENTAL HEALTH AND ADDICTION SERVICES TO PEOPLE OF ALL AGES. CENTERSTONE OF AMERICA MAINTAINS OUTPATIENT CLINICS IN MULTIPLE TENNESSEE AND INDIANA COUNTIES, WITH THE MAIN ADMINISTRATIVE OFFICES LOCATED IN NASHVILLE, TENNESSEE. CENTERSTONE OF AMERICA IS THE SOLE CORPORATE MEMBER OF ITS PRIMARY AFFILIATES AND THE AFFILIATES SHARE A COMMON LEADERSHIP TEAM.CENTERSTONE OF AMERICA'S PRIMARY AFFILIATES INCLUDE CENTERSTONE OF TENNESSEE, CENTERSTONE OF INDIANA, CENTERSTONE RESEARCH INSTITUTE, VANTAGE POINT, JOHNSON NICHOLS HEALTH CLINIC AND NOT ALONE, INC. (NOW KNOWN AS CENTERSTONE MILITARY SERVICES).FOR THE 2012 TAX YEAR ENDED JUNE 30, 2013, CENTERSTONE OF AMERICA AND ITS AFFILIATES EARNED GROSS REVENUE OF $146 MILLION; EMPLOYED 2,462 INDIVIDUALS THROUGH MORE THAN 110 FACILITIES; AND, PROVIDED SERVICES TO APPROXIMATELY 84,000 CHILDREN, ADULTS AND FAMILIES. FOR THE TAX YEAR ENDED JUNE 30, 2013, CENTERSTONE OF AMERICA EARNED GROSS REVENUE OF $10,033,967 AND USED A TOTAL OF $10,104,254 IN CARRYING OUT ITS OVERALL CHARITABLE PURPOSE.CENTERSTONE OF INDIANA, INC. IS A COMMUNITY MENTAL HEALTH CENTER WITH MORE THAN 60 LOCATIONS IN SEVERAL COUNTIES THROUGHOUT SOUTH CENTRAL IN INDIANA. CENTERSTONE OF INDIANA, INC.'S SUBSIDIARIES INCLUDE CENTERSTONE FOUNDATION, INC., CENTERSTONE SUPPORTIVE HOUSING, LLC AND INDEPENDENT LIVING. CENTERSTONE OF TENNESSEE, INC. IS A COMMUNITY MENTAL HEALTH CENTER WITH MORE THAN 50 LOCATIONS IN VARIOUS COUNTIES THROUGHOUT TENNESSEE. CENTERSTONE OF TENNESSEE, INC.'S SUBSIDIARIES INCLUDE ADVANTAGE BEHAVIORAL HEALTH, CENTERSTONE ENDOWMENT TRUST, CUMBERLAND HOLDING CORPORATION AND CENTERSTONE HOUSING RESOURCES.CENTERSTONE RESEARCH INSTITUTE, INC. IS A RESEARCH EVALUATION ORGANIZATION THAT EXISTS TO IMPROVE THE QUALITY AND EFFECTIVENESS OF BEHAVIORAL HEALTHCARE. NOT ALONE, INC. PROVIDES SUPPORT SERVICES AVAILABLE TO VETERANS, ACTIVE MEMBERS OF THE ARMED FORCES AND MILITARY FAMILIES. THIS CORPORATION WAS RENAMED CENTERSTONE MILITARY SERVICES, INC. EFFECTIVE OCTOBER 1, 2013.VANTAGE POINT IS A PROVIDER OF OUTPATIENT MENTAL HEALTH AND SUBSTANCE ABUSE COUNSELING.FINALLY, JOHNSON NICHOLS, INC. IS A HEALTH CLINIC LOCATED IN INDIANA. 10104254 1 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 34 0 1 107 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 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 X PHILIPPA GUTHRIE 2.00 X 0 0 0 RICHARD FITZGERALD 2.00 X 0 0 0 LINDA HOBBS 2.00 X 0 0 0 A JOHN ROSE 2.00 X 0 0 0 TRISH LINDLER 2.00 X 0 0 0 JOE ROCHE 2.00 X 0 0 0 JIM SWEETEN 2.00 X 0 0 0 DAVID GUTH 40.00 X 380763 0 18928 BARRY HALE 40.00 X 182306 0 14013 STEVE HOLMAN - START APRIL 2013 40.00 X 0 0 0 MICHAEL BUTLER 40.00 X 173501 0 9080 ROBERT WILLIAMS 40.00 X 160192 0 17176 CHRISTINA HOOPER 40.00 X 139905 0 12605 JOHN DAUGHERTY 40.00 X 132799 0 15324 JULIE SPEARS 40.00 X 112436 0 11429 1281902 0 98555 9 0 1 0 0 27114 27114 AFFILIATED MANAGEMENT FEES 551112 9235664 9235664 BENCHMARKING REVENUE 900099 232972 232972 9468636 51272 51272 45750 -45750 -45750 -45750 532695 532695 532695 10033967 9468636 0 538217 5000 5000 1458017 1458017 4380392 4380392 130485 130485 885435 885435 372759 372759 213383 213383 -14733 -14733 373059 373059 33774 33774 248512 248512 182943 182943 232452 232452 188004 188004 111305 111305 180432 180432 742192 742192 22512 22512 EMPLOYEE EXPENSES 128798 128798 229533 229533 10104254 10104254 0 0 439495 159 50941 0 1195175 962098 5826807 3400779 3108976 2426028 3910836 4549846 8705423 7938131 3097958 1848012 4428540 6003479 1570758 548760 9097256 8400251 X -391833 -462120 -391833 -462120 8705423 7938131 -70287 0 X X 0 1 X 1 0 X 168082 27114 195196 2689248 8831887 16736942 17442611 9468636 55169324 2689248 8831887 16736942 17610693 9495750 55364520 0 0 0 55364520 7 4472 41366 55900 51272 153017 7 4472 41366 55900 51272 153017 3515 532695 536210 2692770 8836359 16778308 17666593 10079717 56053747 0.98770 0.99770 0.00270 0.00220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 892647 278783 613864 4934160 3121996 1812164 2426028 EMPLOYEE ADVANCES 2170 DUE FROM AFILIATED ENTITIES 4547576 INVESTMENT IN CENTERSTONE HEALTH PARTNERS, INC. 100 4549846 DUE TO AFFILIATED ENTITIES 45570 INSURANCE PREMIUMS FINANCED 384565 DEFERRED COMP LIABILITY 118625 548760 X 10033967 0 10033967 0 10033967 10104254 0 10104254 0 10104254 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: 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, 2013 AND 2012, 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 1 CENTERSTONE FOUNDATION 1101 6TH AVE N NASHVILLE TN 37208 261186476 501(C)3 5000 GENERAL SUPPORT 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: ALL GRANTS ARE PROVIDED FOR GENERAL SUPPORT. CENTERSTONE OF AMERICA DOES NOT MONITOR THE USE OF THESE FUNDS. X X X X X 0 0 0 0 0 0 0 0 0 DAVID GUTH 380763 0 0 0 0 0 7705 0 11223 0 399691 0 0 0 BARRY HALE 182306 0 0 0 0 0 5098 0 8915 0 196319 0 0 0 MICHAEL BUTLER 173501 0 0 0 0 0 0 0 9080 0 182581 0 0 0 ROBERT WILLIAMS 160192 0 0 0 0 0 4806 0 12370 0 177368 0 0 0 CHRISTINA HOOPER 139905 0 0 0 0 0 4368 0 8237 0 152510 0 0 0 1099 FILING FORM 990, PART V, LINE 1A FORMS 1099 AND 1096 FOR CENTERSTONE OF AMERICA, INC. ARE FILED UNDER THE EIN OF AN AFFILIATED ORGANIZATION (CENTERSTONE OF TENNESSEE, INC. EIN 62-1674308). FOR 2012, A TOTAL OF 372 1099 FORMS WERE FILED UNDER CENTERSTONE OF TENNESSEE. OF THAT TOTAL, 34 RELATES TO VENDORS OF CENTERSTONE OF AMERICA, INC. W-2 FILING FORM 990, PART V, LINE 2A FORMS W-2, W-3, AND ALL RELATED PAYROLL TAX FILINGS FOR CENTERSTONE OF AMERICA, INC. ARE FILED UNDER THE EIN OF AN AFFILIATED ORGANIZATION (CENTERSTONE OF TENNESSEE, INC. EIN 62-1674308). FOR 2012, A TOTAL OF 2,462 W-2 FORMS WERE FILED UNDER CENTERSTONE OF TENNESSEE. OF THAT TOTAL, 107 RELATE TO EMPLOYEES OF CENTERSTONE OF AMERICA, INC. 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 FINANCIAL 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 2008 CENTERSTONE OF AMERICA CONTRACTED WITH THE MYERS GROUP TO CONDUCT AN ASSESSMENT OF THE BEHAVIORAL HEALTH MARKETPLACE CEO COMPENSATION AND PROVIDE RECOMMENDATIONS TO THE ORGANIZATION'S BOARD OF DIRECTORS IN FORMING A COMPENSATION PACKAGE FOR THE CEO OF CENTERSTONE OF AMERICA, INC. THE BOARD DRAFTED AND APPROVED A COMPENSATION AGREEMENT IN MARCH 2008. THE COMPENSATION PACKAGE OF CENTERSTONE OF AMERICA'S CEO HAS NOT VARIED SIGNIFICANTLY SINCE 2008 AND THE BOARD REVIEWS AND APPROVES THE CEO'S COMPENSATION PACKAGE ON AN ANNUAL BASIS. ADDITIONALLY, THE COMPENSATION STUDY WAS UPDATED DURING 2012, AND UTILIZED IN THE PROCESS OF DETERMINING EXECUTIVE COMPENSATION. IN DETERMINING THE COMPENSATION FOR THE CEOS OF THE CENTERSTONE AFFILIATED ORGANIZATIONS, THE AFFILIATE BOARDS CONDUCT INDIVIDUAL COMPENSATION STUDIES AND APPROVE THE CEO'S COMPENSATION ON AN ANNUAL BASIS. THE CEO COMPENSATION PACKAGE FOR THE AFFILIATED ENTITIES MAY OR MAY NOT BE APPROVED BY THE BOARD OF CENTERSTONE OF AMERICA, INC. DEPENDING ON THE ORGANIZATIONAL STRUCTURE OF THE AFFILIATE. THE AFFILIATED ENTITIES ARE RESPONSIBLE FOR CONDUCTING THE EXECUTIVE HIRING PROCESS FOR THEIR RESPECTIVE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE FINANCIAL STATEMENTS HOWEVER ARE NOT AVAILABLE FOR PUBLIC INSPECTION. OFFICER COMPENSATION FORM 990, PART VII COMPENSATION AS REPORTED ON FORM 990, PART VIII OF CENTERSTONE OF AMERICA, INC. INCLUDES COMPENSATION PAID TO OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES WHO PROVIDE SERVICES TO ALL ORGANIZATIONS RELATED TO AND SUPPORTED BY CENTERSTONE OF AMERICA. ACCORDING TO IRS REGULATIONS, THE TOTAL COMPENSATION AS REPORTED IN THIS SCHEDULE IS RELATED TO THE AGGREGATE OF THESE SERVICES AS WELL AS SERVICES PROVIDED TO CENTERSTONE OF AMERICA, INC. AUDIT OVERSIGHT FORM 990, PART XII, LINE 2C THE CENTERSTONE OF AMERICA 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 CONTROLLED BY CENTERSTONE OF AMERICA 0 CENTERSTONE OF INDIANA 1101 SIXTH AVENUE NASHVILLE TN 37208 351147323 PROVIDE MENTAL HEALTH SERVICES IN 501C3 LINE 7 CONTROLLED BY CENTERSTONE OF AMERICA 0 CENTERSTONE RESEARCH INSTITUTE 1101 SIXTH AVENUE NASHVILLE TN 37208 262505456 RESEARCH RELATED TO MENTAL HEALTH IN 501C3 LINE 7 CONTROLLED BY CENTERSTONE OF AMERICA 0 VANTAGE POINT 1101 SIXTH AVENUE NASHVILLE TN 37208 200194682 OUTPATIENT MENTAL HEALTH AND SUBSTANCE ABUSE COUNSELING IN 501C3 LINE 9 CONTROLLED BY CENTERSTONE OF AMERICA 0 JOHNSON NICHOLS HEALTH CLINIC 1101 SIXTH AVENUE NASHVILLE TN 37208 351270418 PROVIDE HEALTHCARE FOR AT-RISK PERSONS IN 501C3 PUBLIC CHARITY CONTROLLED BY CENTERSTONE OF AMERICA 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 CONTROLLED BY CENTERSTONE OF AMERICA 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 CENTERSTONE FOUNDATION B 5000 FOOTNOTE REGARDING NOT ALONE, INC. PART II - IDENTIFICATION OF TAX-EXEMPT ORGANIZATIONS NOT ALONE, INC. WAS RENAMED CENTERSTONE MILITARY SERVICES, INC. EFFECTIVE OCTOBER 1, 2013.