2013-01-08T15:22:41-06:00 2012-06-30 351178661 BLUE & CO LLC ONE AMERICAN SQUARE 2200 INDIANAPOLIS IN 46282 990 2011-07-01 200072992 CENTERSTONE OF AMERICA INC CENT 6154636630 1101 6TH AVE N NASHVILLE TN 37208 MICHAEL BUTLER 6154636630 2013-01-08 1 ANGELA L ZIRKELBACH CPA P00572603 3176334705 2011 2016-03-07 17:11:31Z X DAVID GUTH 1101 6TH AVE N NASHVILLE TN 37208 17666593 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 0 0 0 0 0 168082 16736942 17442611 41366 55900 0 0 16778308 17666593 0 95000 0 0 11504041 11569568 0 0 0 5098355 5939671 16602396 17604239 175912 62354 10042921 8705423 10497108 9097256 -454187 -391833 INCORPORATED TO BE THE HOLDING ENTITY FOR CENTERSTONE OF INDIANA, INC., CENTERSTONE OF TENNESSEE, INC., AND RELATED ORGANIZATIONS. 0 0 17604239 95000 17442611 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. 17604239 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 0 0 0 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 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 FITZGERALD 2.00 X 0 0 0 LINDA 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 416438 0 21333 BARRY HALE 40.00 X 181486 0 14058 MICHAEL BUTLER 40.00 X 168080 0 9387 ROBERT WILLIAMS 40.00 X 167799 0 5764 CHRISTINA HOOPER 40.00 X 173738 0 13522 JOHN DAUGHERTY 40.00 X 145301 0 4839 JULIE SPEARS 40.00 X 124597 0 12050 1377439 0 80953 7 0 1 0 0 168082 168082 AFFILIATED MANAGEMENT 551112 17437221 17437221 BENCHMARKING REVENUE 900099 5390 5390 17442611 55900 55900 17666593 17442611 0 55900 95000 95000 9676022 9676022 190232 190232 1044469 1044469 658845 658845 114552 114552 176014 176014 889596 889596 254223 254223 709003 709003 951025 951025 360592 360592 394870 394870 108418 108418 216611 216611 1381284 1381284 66579 66579 EMPLOYEE EXPENSES 17043 17043 299861 299861 17604239 17604239 0 0 1640685 439495 1950 50941 1100082 1195175 7243535 4134559 3463256 3108976 3836948 3910836 10042921 8705423 2250055 3097958 4660295 4428540 3586758 1570758 10497108 9097256 X -454187 -391833 -454187 -391833 10042921 8705423 62354 0 X X 1 1 1 X 0 X 168082 168082 339635 2689248 8831887 16736942 17442611 46040323 339635 2689248 8831887 16736942 17610693 46208405 0 0 0 46208405 31 7 4472 41366 55900 101776 31 7 4472 41366 55900 101776 3515 3515 339666 2692770 8836359 16778308 17666593 46313696 0.99770 0.99830 0.00220 0.00160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 897597 251598 645999 2376470 1779131 597339 3969468 2103830 1865638 3108976 EMPLOYEE ADVANCES 4224 DUE FROM AFILIATED ENTITIES 3906612 3910836 DUE TO AFFILIATED ENTITIES 950435 INSURANCE PREMIUMS FINANCED 620323 1570758 17666593 17604239 62354 62354 17666593 0 17666593 0 17666593 17604239 0 17604239 0 17604239 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, 2012 AND 2011, 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 95000 GENERAL SUPPORT 1 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 1 0 DAVID GUTH 397488 0 18950 0 0 0 11939 0 9394 0 437771 0 0 0 BARRY HALE 171486 0 10000 0 0 0 5260 0 8798 0 195544 0 0 0 MICHAEL BUTLER 161080 0 7000 0 0 0 0 0 9387 0 177467 0 0 0 ROBERT WILLIAMS 160299 0 7500 0 0 0 4800 0 964 0 173563 0 0 0 CHRISTINA HOOPER 152904 0 20834 0 0 0 4781 0 8741 0 187260 0 0 0 JOHN DAUGHERTY 138301 0 7000 0 0 0 4037 0 802 0 150140 0 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 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 2008 CENTERSTONE CONTRACTED WITH THE MYERS GROUP TO CONDUCT AN ASSESSMENT OF THE BEHAVIORAL HEALTH MARKETPLACE CEO COMPENSATION AND PROVIDE RECOMMENDATIONS TO CENTERSTONE'S BOARD 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 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. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS 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 BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. BANKING RELATIONSHIP FORM 990, SCHEDULE L SUBSEQUENT TO YEAR-END, CENTERSTONE OF AMERICA VOTED TO CHANGE THEIR BANKING RELATIONSHIP AFTER A THOROUGH PROPOSAL PROCESS. A RELATIONSHIP BETWEEN AN AFFILIATED ENTITY'S BOARD MEMBER AND THE MANAGEMENT OF THE SELECTED FINANCIAL INSTITUTION WAS DISCLOSED TO CENTERSTONE OF AMERICA. THOUGH THE MEMBER HAD NO VOTING RIGHTS IN THIS DECISION, A LEGAL OPINION FOUND THE TRANSACTION TO HAVE OCCURRED AT "MORE THAN AN ARM'S LENGTH" AND BASED ON FAIR MARKET VALUE. 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 1 1 0 0 0 0 CENTERSTONE FOUNDATION B 95000