2012-05-15T17:08:14-05:00 2011-06-30 CBIZ MHM LLC 990 SW FAIRLAWN ROAD TOPEKA KS 66606 990 2010-07-01 208498601 KANSAS HEALTH SOLUTIONS LLC KANS 8665470222 534 S KANSAS AVE NO 510 TOPEKA KS 66603 MYRON UNRUH 8665470222 2012-05-15 1 LORI DOWNING 7852723176 2010 2016-02-24 21:20:13Z ANITA STEFANICH 534 S KANSAS AVE NO 510 TOPEKA KS 66603 12567889 0 X WWW.KANSASHEALTHSOLUTIONS.ORG X SMLLC 2007 KS TO FUNCTION AS A PREPAID AMBULATORY HEALTH PLAN FOR PEOPLE WITH MEDICAID NEEDING MENTAL HEALTH SERVICES. WE ARE COMMITTED TO DELIVERING SERVICES THAT MEET OR EXCEED COMMUNITY STANDARDS OF ACCESSIBILITY, ACCEPTABILITY, VALUE, IMPACT, AND CULTURAL SENSITIVITY. 13 13 121 0 296750 -94636 0 0 12677881 12231899 59270 39240 296750 296750 13033901 12567889 0 0 0 0 6377691 6910768 0 0 0 6432319 6945495 12810010 13856263 223891 -1288374 38394728 23700506 34760625 22349286 3634103 1351220 TO FUNCTION AS A PREPAID AMBULATORY HEALTH PLAN FOR PEOPLE WITH MEDICAID NEEDING MENTAL HEALTH SERVICES. WE ARE COMMITTED TO DELIVERING SERVICES THAT MEET OR EXCEED COMMUNITY STANDARDS OF ACCESSIBILITY, ACCEPTABILITY, VALUE, IMPACT, AND CULTURAL SENSITIVITY. 0 0 13599588 12231899 KANSAS HEALTH SOLUTIONS, LLC (KHS) IS A NOT-FOR-PROFIT ORGANIZATION FOR THE PURPOSE OF FULFILLING THE FUNCTIONS AND OBLIGATIONS OF A PREPAID HEALTH PLAN, MANAGING A STATEWIDE SYSTEM AS TO BEHAVIORAL HEALTH SERVICES AND OTHERWISE FUNCTIONING IN A MANNER COMPATIBLE WITH THE VALUES, MISSIONS, AND GOALS OF THE MEMBERS OF THE ASSOCIATION OF COMMUNITY MENTAL HEALTH CENTERS OF KANSAS, INC. 13599588 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 406 0 1 121 1 1 1 0 0 0 0 0 X 13 13 0 0 0 1 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 KS X ANITA STEFANICH 8665470222 534 S KANSAS AVE STE 510 TOPEKA KS 66603 SHERMAN COLE 4.00 X 0 0 0 MARILYN COOK 4.00 X 0 0 0 JULIE DEJEAN 4.00 X 0 0 0 DOLORES FURTADO 4.00 X 0 0 0 KERRY MILLER 4.00 X 0 0 0 SHERRI LUTHE 4.00 X 0 0 0 MICHAEL HAMMOND 4.00 X 0 162000 19584 RICHARD DALKE 4.00 X 0 0 0 DAVID JOHNSON 4.00 X 0 0 0 BILLY PERSINGER 4.00 X 0 0 0 ROBBIN COLE 4.00 X X 0 0 0 ROBERT JACKSON 4.00 X X 0 0 0 KEITH RICKARD 4.00 X X 0 0 0 MICHAEL GOLDBERG 40.00 X 228358 0 31635 JASON SELLERS 40.00 X 94017 0 25607 MICHAEL LEESON 40.00 X 182351 0 13593 NATALIE MEUGNIOT 40.00 X 98396 0 10153 504726 162000 90419 2 0 1 0 0 ADMINISTRATIVE SERVICE 561000 11328649 11328649 MISCELLANEOUS 900099 903250 903250 12231899 39240 39240 MANAGEMENT FEES 541610 296750 296750 296750 12567889 12231899 296750 39240 393987 393987 5145039 5145039 95191 95191 839200 839200 437351 437351 230000 138000 92000 67477 67477 46740 46740 34917 34917 1939127 1939127 1744081 1744081 334283 334283 102745 102745 81497 81497 294600 294600 50458 50458 CBST CODES 1135850 1135850 STAFF TRAINING & RETENT 286198 286198 CONSULTING EXPENSE 250202 250202 ESSENTIAL LEARNING 144443 144443 PASRR ACTIVITY 114412 114412 88465 88465 13856263 13599588 256675 0 19768589 19783880 15961541 1367562 2699781 1946115 881450 753666 1783148 1795398 38394728 23700506 1093807 3556066 33666818 18793220 34760625 22349286 X 3634103 141744 0 1209476 3634103 1351220 38394728 23700506 X -1288374 -994509 X 0 1 1 X 0 212172 197502 14670 2487609 1748613 738996 753666 A/R PROVIDER & OTHER 61769 INVESTMENT IN SUBSIDIARY 390754 OTHER ASSETS 133399 ASSETS LIMITED AS TO USE 1209476 1795398 LIABILITIES UNDER SRS CONTRACT 18793220 18793220 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE COMPANY EVALUATES UNCERTAIN TAX POSITIONS ON AN ONGOING BASIS AND RECORDS A LIABILITY WHEN, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES AND THE LIABILITY WOULD BE INCURRED. THE COMPANY HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE A LIABILITY TO BE RECORDED. X 1 0 0 0 0 0 0 0 0 MICHAEL HAMMOND 0 137000 0 6850 0 18150 0 0 0 19584 0 181584 0 0 MICHAEL GOLDBERG 218358 0 10000 0 0 0 6996 0 24639 0 259993 0 253082 0 MICHAEL LEESON 182351 0 0 0 0 0 5410 0 8183 0 195944 0 180888 0 JASON SELLERS MISAPPROPRIATION OF THE ORGANIZATION'S ASSETS. 0 SEE EXPLANATION IN SCHEDULE O,990 PART VI, SECTION A, LINE 5 FOR ADDITIONAL INFORMATION FORM 990, PART VI, SECTION A, LINE 5 KHS PREVIOUSLY RECORDED AND RECEIVED PAYMENT OF REVENUE FOR THE FISCAL YEARS 2008 THROUGH 2011 BASED ON SUBMITTED COST REPORTS THAT INCLUDED CERTAIN FRAUDULENT CHARGES FOR PRINTING EXPENSES. THE COMPANY PERFORMED AN INVESTIGATION AND DETERMINED THAT ITS BEST ESTIMATE OF THE FRAUDULENT CHARGES THAT WERE PREVIOUSLY SUBMITTED AND REIMBURSED IS APPROXIMATELY $2.1 MILLION. THESE AMOUNTS HAVE BEEN RECORDED AS REDUCTIONS TO REVENUE IN EACH OF THE PERIODS TO WHICH THE CHARGES, AND RELATED REVENUE, RELATE RESULTING IN AN APPROXIMATELY $2.1 MILLION LIABILITY RECORDED ON THE STATEMENT OF FINANCIAL POSITION AS OF JUNE 30, 2011. KHS BELIEVES THAT IT HAS SUBSTANTIAL INSURANCE RECOVERIES AVAILABLE UNDER ITS EXISTING ARRANGEMENTS RELATED TO ITS EXPOSURE FOR THE FRAUDULENT ACTIVITY NOTED ABOVE. THE COMPANY'S INSURANCE ARRANGEMENT PROVIDES FOR A $10,000 DEDUCTIBLE AS WELL AS MAXIMUM REIMBURSEMENT OF $1 MILLION, WHICH CAN BE INCREASED TO $2 MILLION IF THE INSURED LOSS IS DEEMED TO BE FRAUDULENT UNDER THE INSURANCE ARRANGEMENTS. DUE TO THE UNCERTAINTY RELATED TO COLLECTING ANY INSURANCE RECOVERIES, KHS HAS NOT RECORDED ANY RECEIVABLES AS OF JUNE 30, 2011 RELATED TO THESE ARRANGEMENTS. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION OF COMMUNITY MENTAL HEALTH CENTERS OF KANSAS, INC (ACMHCKS), A KANSAS NOT-FOR-PROFIT CORPORATION, IS THE SOLE MEMBER OF KANSAS HEALTH SOLUTIONS, LLC. FORM 990, PART VI, SECTION A, LINE 7A ACMHCKS, THE SOLE MEMBER OF KANSAS HEALTH SOLUTIONS, LLC HAS THE RIGHT TO APPOINT THE BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE OPERATING AGREEMENT OF KANSAS HEALTH SOLUTIONS, LLC REQUIRES APPROVAL BY ACMHCKS, THE SOLE MEMBER, FOR THE FOLLOWING: (1) A MERGER, DISSOLUTION, SALE, TRANSFER, EXCHANGE, OR OTHER CONVEYANCE OF A SUBSTANTIAL PORTION (MORE THAN 50%) OF THE ASSETS OF THE COMPANY; (2) ANY FINANCIAL DECISIONS INVOLVING A DOLLAR AMOUNT IN EXCESS OF THAT SPECIFIED BY THE MEMBER; AND (3) ANY OTHER DECISION OF THE TYPE SPECIFIED IN ADVANCE BY THE MEMBER IN WRITING TO THE COMPANY. FORM 990, PART VI, SECTION B, LINE 11 AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S ACCOUNTING PERSONNEL. ANY QUESTIONS AND CONCERNS THE ORGANIZATION'S ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ANY CORRECTIONS OR CLARIFICATIONS THAT NEED TO BE MADE ARE DONE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION SENDS OUT QUESTIONNAIRES ON AN ANNUAL BASIS TO IDENTIFY CONFLICTS TO ALL BOARD OF DIRECTORS, MEMBERS, OFFICERS, AND EMPLOYEES. IF THE KANSAS HEALTH SOLUTIONS, LLC COMPLIANCE OFFICER DETERMINES A CONFLICT OF INTERES EXISTS, THE PARTY INVOLVED ABSTAINS FROM THE VOTE. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE CEO IS DETERMINED BY THE BOARD OF DIRECTORS. AN AD HOC COMMITTEE REVIEWS THE CEO'S CONTRACT ANNUALLY AT ITS MAY MEETING AND THAT COMMITTEE NEGOTIATES WITH THE CEO. THE COMMITTEE USES COMPARABLE DATA TO EVALUATE THE COMPENSATION LEVEL. THIS PROCESS IS NOTED IN THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE MINUTES. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS NOT REVIEWED BY THE BOARD OF DIRECTORS. THE COMPANY'S HUMAN RESOURCES DEPARTMENT, IN CONJUNCTION WITH THE CEO, IS RESPONSIBLE FOR SETTING COMPENSATION RANGE, THIS IS DONE THROUGH YEARLY REVIEW AND USAGE OF SALARY ASSESSOR SOFTWARE. ANY SALARY INCREASES ARE DONE WITH SUPERVISOR INPUT BASED ON PERFORMANCE AND WITH FINAL APPROVAL BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: -1,044,150. INCOME OF INVESTMENT 49,641. TOTAL TO FORM 990, PART XI, LINE 5: -994,509. FORM 990, PART XI, LINE 5, ADDITIONAL EXPLANATION: IN AUGUST 2011, THE COMPANY DETERMINED THAT IT HAD INAPPROPRIATELY RECORDED REVENUE UNDER THE CONTRACT FOR ITS FISCAL YEARS ENDED JUNE JUNE 30, 2010, 2009 AND 2008. THE COMPANY HAS RESTATED THE JUNE 30, 2010 CONSOLIDATED FINANCIAL STATEMENTS TO REFLECT THE CORRECTION OF ERRORS RELATED TO THE MATTER DESCRIBED ABOVE, AS WELL AS ACCRUAL OF ADDITIONAL LIABILITIES (93,883), ADJUST THE RECOGNITION OF RENT EXPENSE (41,375), CORRECT INVESTMENT IN SUBSIDIARY (-191,108) AND CORRECT THE CATEGORIZATION OF NET ASSETS BETWEEN TEMPORARILY RESTRICTED AND UNRESTRICTED. ASSOCIATION OF COMMUNITY MENTAL HEALTH OF KS 720 SE JACKSON TOPEKA KS 66603 480876205 HEALTHCARE KS 501(C)(4) N/A N/A 0 TMHC SERVICES INC 515 S KANSAS AVE STE 301 TOPEKA KS 66603 208115687 DRUG/ALCOHOL TESTING & EMPLOYEE ASSISTANCE KS N/A C 68706 515794 1.00000 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 TMHC SERVICES K 296750 FMV ASSOC OF COMMUNITY MENTAL HEALTH OF KS D 77750 FMV ASSOC OF COMMUNITY MENTAL HEALTH OF KS O 152250 FMV