2026-04-06T15:29:58-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2024-07-01 953302967 MENTAL HEALTH SYSTEMS INC MENT 8585732600 9465 FARNHAM STREET SAN DIEGO CA 92123 JAMES C CALLAGHAN JR CEO AND PRESIDENT 8585732600 2026-03-30 1 1 LISA N RYSSEL CPA P00643670 7147955370 2026-03-30 2024 2025-03-06 01:10:19Z JAMES C CALLAGHAN JR 9465 FARNHAM STREET SAN DIEGO CA 92123 100506644 0 X TURNBHS.ORG X 1978 CA TO IMPROVE THE LIVES OF INDIVIDUALS, FAMILIES, AND COMMUNITIES IMPACTED BY SUBSTANCE ABUSE AND BEHAVIORAL HEALTH DISORDERS. 10 10 890 10 0 0 101419511 98208544 810082 2297360 17 740 9416 0 102239026 100506644 0 0 0 0 56204266 54131626 0 0 249512 49695893 44132662 105900159 98264288 -3661133 2242356 38884490 33766843 47076088 39716085 -8191598 -5949242 X TO IMPROVE THE LIVES OF INDIVIDUALS, FAMILIES, AND COMMUNITIES IMPACTED BY SUBSTANCE ABUSE AND BEHAVIORAL HEALTH DISORDERS. 0 0 49533971 0 0 SEE SCHEDULE O FOR MENTAL HEALTH SERVICES PROGRAM ACCOMPLISHMENTS. 18656227 0 1296877 SEE SCHEDULE O FOR SUBSTANCE ABUSE SERVICES PROGRAM ACCOMPLISHMENTS. 13416469 0 1000483 SEE SCHEDULE O FOR HOUSING SERVICES PROGRAM ACCOMPLISHMENTS. 81606667 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 239 0 1 890 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X DAVID TANNER 8587663921 9465 FARNHAM STREET SAN DIEGO CA SAN DIEGO CA 92123 JEANETTE SANCHEZ CHAIR 1.00 X X 0 0 0 DUANE OSWALD VICE CHAIR 1.00 X X 0 0 0 ABRAHAM WARD TREASURER 1.00 X X 0 0 0 WILL RIVERA SECRETARY 1.00 X X 0 0 0 TED ANASIS BOARD MEMBER 1.00 X 0 0 0 FRANCISCO BENAVIDES BOARD MEMBER 1.00 X 0 0 0 ANDREA HOPPER BOARD MEMBER 1.00 X 0 0 0 JOSHUA MORGAN BOARD MEMBER 1.00 X 0 0 0 RANDALL RODZER BOARD MEMBER 1.00 X 0 0 0 KATHRYN WAGE BOARD MEMBER 1.00 X 0 0 0 JAMES C CALLAGHAN JR CEO/PRESIDENT 40.00 X 316280 0 9075 DR WENDY BROUGHTON COO 40.00 X 274567 0 8369 DAVID TANNER CFO 40.00 X 147796 0 4430 MICHAEL BEHNKE CHIEF PEOPLE OFFICER 40.00 X 159235 0 0 LEIGH ANN CARDELFE SENIOR VICE/PRESIDENT 40.00 X 162329 0 4870 DR OLUSHOLA OLAOSHEBIKAN SENIOR VICE/PRESIDENT 40.00 X 176126 0 5172 DR LAURA OTIS MILES SENIOR VICE/PRESIDENT 40.00 X 164629 0 5475 LINDSAY SANTINO VP OF PROGRAM/FINANCE 40.00 X 144206 0 4452 1545168 0 41843 46 0 1 0 SENIOR MEDICAL ASSOCIATES INC 2810 CAMINO DEL RIO SOUTH SUITE 10 SAN DIEGO CA 92108 PHYSICIANS 8363003 LOCUMTENENS HOLDING LLC PO BOX 405547 ATLANTA GA 30384 PHYSICIANS 816647 VISTA STAFFING SOLUTIONS INC DBA WHITA PO BOX 209452 DALLAS TX 75320 PHYSICIANS 363656 THY AI LAM 550 VISTA WAY 407 VISTA CA 92083 PHYSICIANS 326228 DORIS T TAN 2772 E BRANDON LANE FRESNO CA 93720 PHYSICIANS 312759 11 97996306 212238 98208544 CLIENT FEES 900099 1296877 1296877 PROGRAM SERVICE 900099 1000483 1000483 2297360 740 740 100506644 2297360 0 740 808455 808455 44458451 39591239 4765099 102113 1115484 1018613 94380 2491 4423445 3955801 457972 9672 3325791 2943255 375144 7392 162882 162882 222683 222683 9365829 7496843 1848279 20707 768401 663504 104827 70 634081 335265 297789 1027 9608536 8552623 1055446 467 707405 616423 90972 10 212407 190147 21901 359 1975113 23216 1951897 140397 118278 22119 2603426 1079144 1522248 2034 PROGRAM EXPENSE 8373269 8261436 9088 102745 PURCHASED SERVICES 5161027 5161027 0 0 MISCELLANEOUS AND UNALL 2427019 84683 2342336 0 EQUIPMENT PURCHASE, REN 957479 858458 98833 188 812708 656712 155759 237 98264288 81606667 16408109 249512 1554108 2100399 6772 21912118 16943324 1047705 2580631 6730987 5563554 1253708 1167433 13116851 10968284 38884490 33766843 17784365 15972814 2359292 2097070 14941224 11313002 11991207 10333199 47076088 39716085 X -8191598 -5949242 -8191598 -5949242 38884490 33766843 2242356 0 X X 0 1 X 1 1 1 X 98637104 93573697 98174448 101419511 98208544 490013304 865537 1198134 928615 810082 2297360 6099728 99502641 94771831 99103063 102229593 100505904 496113032 0 0 0 496113032 163 85 61 17 740 1066 163 85 61 17 740 1066 9416 9416 99502804 94771916 99103124 102239026 100506644 496123514 1.00000 1.00000 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2023 AMOUNT: $ 9,416. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 555260 555260 1014719 743996 270723 707948 531100 176848 493754 490436 3318 3959306 3798022 161284 1167433 DEPOSITS 990037 ROU ASSET 9978247 10968284 ROU LIABILITY 10333199 10333199 X 100506644 0 100506644 0 100506644 98264288 0 98264288 0 98264288 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701(D) OF THE STATE REVENUE AND TAXATION CODE. THE ORGANIZATION FILES IRS FORM 990 AND STATE FORMS 199 AND RRF-1. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT OF THE ORGANIZATION DOES NOT BELIEVE THE FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2025 AND 2024, RESPECTIVELY. X 0 0 0 0 0 0 0 0 0 JAMES C CALLAGHAN JR CEO/PRESIDENT 316280 0 0 0 0 0 9075 0 0 0 325355 0 0 0 DR WENDY BROUGHTON COO 274567 0 0 0 0 0 8369 0 0 0 282936 0 0 0 DR OLUSHOLA OLAOSHEBIKAN SENIOR VICE/PRESIDENT 176126 0 0 0 0 0 5172 0 0 0 181298 0 0 0 DR LAURA OTIS MILES SENIOR VICE/PRESIDENT 164629 0 0 0 0 0 5475 0 0 0 170104 0 0 0 LEIGH ANN CARDELFE SENIOR VICE/PRESIDENT 162329 0 0 0 0 0 4870 0 0 0 167199 0 0 0 MICHAEL BEHNKE CHIEF PEOPLE OFFICER 159235 0 0 0 0 0 0 0 0 0 159235 0 0 0 DAVID TANNER CFO 147796 0 0 0 0 0 4430 0 0 0 152226 0 0 0 FORM 990, PART III, LINE 4A: MENTAL HEALTH SERVICES: MHS PROVIDES SPECIALTY MENTAL HEALTH SERVICES TO CHILDREN, TRANSITION AGED YOUTH, ADULTS, AND FAMILIES THROUGH A VARIETY OF TREATMENT MODALITIES, ALL OF WHICH ARE BASED ON BIO-PSYCHOSOCIAL REHABILITATION AND TREATMENT OF EACH PERSON AS AN INDIVIDUAL WITH UNIQUE NEEDS, PERSPECTIVES, AND CHALLENGES. ALONG WITH STABILIZATION OF MENTAL HEALTH CONDITIONS, OUR MENTAL HEALTH CLINICS AND ASSERTIVE COMMUNITY TREATMENT PROGRAMS ADDRESS THE VARIOUS FACTORS THAT PERPETUATE AN INDIVIDUAL'S STRUGGLES IN ORDER TO BOLSTER RESILIENCY AND MINIMIZE VULNERABILITY. SERVICES ARE GEARED TOWARD SUPPORTING CLIENTS' AUTONOMY, MASTERY, AND CONFIDENCE IN LIVING A HEALTHY, PRODUCTIVE, SATISFYING LIFE. FORM 990, PART III, LINE 4B: SUBSTANCE ABUSE SERVICES MHS'S TREATMENT FOCUS RECOGNIZES THAT SUBSTANCE USE DISORDERS ARE OFTEN A SYMPTOM OF AN UNDERLYING PROBLEM. FOR MANY INDIVIDUALS STRUGGLING WITH ALCOHOLISM AND ADDICTION, ALCOHOL AND DRUGS ARE NOT THE PROBLEM THEMSELVES, BUT RATHER AN ATTEMPTED SOLUTION TO DEEPER ISSUES. MHS UNDERSTANDS THE IMPORTANCE OF EFFECTIVE ENGAGEMENT IN SUPPORTING A CLIENT'S ACTIVE PARTICIPATION IN PROGRAM SERVICES. ENGAGEMENT BEGINS AT THE FIRST POINT OF CONTACT, AND EARLY ENGAGEMENT AND SUPPORT ARE CRITICAL TO IMPROVING OUTCOMES AND INCREASING THE PROMISE OF RECOVERY. TREATMENT EFFORTS FOCUS ON RESOLVING THE UNDERLYING ISSUES THAT LEAD TO SUBSTANCE USE WHILE ASSISTING CLIENTS IN DEVELOPING HEALTHY COPING MECHANISMS. THE MHS TREATMENT PHILOSOPHY IS GROUNDED IN A COGNITIVEBEHAVIORAL RESTRUCTURING MODEL AND BIOPSYCHOSOCIAL REHABILITATION, ADDRESSING CHANGES IN THE ABILITY TO PROCESS AFFECT AND BUILD ESSENTIAL LIFE SKILLS SUCH AS COMMUNICATION, PROBLEM SOLVING, AND RELAPSE PREVENTION. MHS TREATS THE WHOLE PERSON BY PROVIDING EDUCATION, MOTIVATION, AND ONGOING SUPPORT THROUGHOUT THE CHANGE PROCESS. FORM 990, PART III, LINE 4C: HOUSING SERVICES MHS UNDERSTANDS THAT SAFE AND STABLE HOUSING IS A CRITICAL PLATFORM FOR CLIENT STABILITY. SERVICES THAT INTEGRATE ELEMENTS ADDRESSING AN INDIVIDUAL'S IMMEDIATE NEEDS OFTEN ENHANCE ENGAGEMENT. ADDRESSING THESE BARRIERS AS SPECIFIC COMPONENTS OF CLINICAL CARE CAN SIGNIFICANTLY IMPROVE PARTICIPATION AND OUTCOMES. MHS'S UNPARALLELED EXPERTISE AND LEADERSHIP IN DEVELOPING HOUSING OPTIONS FOR INDIVIDUALS WHO ARE HOMELESS OR AT RISK OF HOMELESSNESS IS A KEY RESOURCE FOR THE COMMUNITY. MHS RECOGNIZES THE RESOURCES, TIME, AND SIGNIFICANCE REQUIRED TO EFFECTIVELY SERVE THIS TARGET POPULATION. MHS ALSO UNDERSTANDS THAT INDIVIDUALS WHO HAVE EXPERIENCED HOMELESSNESS AS A BARRIER TO MENTAL HEALTH AND SUBSTANCE USE TREATMENTAND TO PROGRESS TOWARD RECOVERYARE OFTEN DIFFICULT TO ENGAGE. THESE INDIVIDUALS FREQUENTLY FACE CHALLENGES OBTAINING NECESSARY MEDICAL AND PSYCHIATRIC SERVICES, CREATING A SIGNIFICANT IMPACT ON AVAILABLE COMMUNITY RESOURCES. BASED ON MHS'S DEEP UNDERSTANDING OF THESE CHALLENGES AND ITS DEMONSTRATED ABILITY TO SUCCESSFULLY IMPLEMENT AND MANAGE SUBSIDIZED HOUSING RESOURCES, SERVICES ARE FURTHER STRENGTHENED THROUGH MHS'S EXTENSIVE EXPERIENCE DEVELOPING MASTER LEASES FOR HOUSING UNITS WHERE SUBSIDIES CAN BE UTILIZED. THIS PROGRAM MODEL PROVIDES CLIENTS WITH A PERMANENT SUPPORTIVE HOUSING PLATFORM UPON WHICH RELEVANT TREATMENT AND SUPPORT SERVICES CAN BE ACCESSED, PROMOTING OPTIMAL RECOVERY AND AN IMPROVED QUALITY OF LIFE. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY APPOINT AN EXECUTIVE COMMITTEE AND SUCH OTHER STANDING OR SPECIAL AD HOC COMMITTEES AS THE BOARD FROM TIME TO TIME DEEMS NECESSARY OR APPROPRIATE TO CONDUCT THE BUSINESS AND FURTHER THE OBJECTIVES OF THE CORPORATION. THE APPOINTMENT BY THE BOARD OF AN EXECUTIVE COMMITTEE AND ANY OTHER COMMITTEE HAVING THE AUTHORITY OF THE BOARD SHALL BE BY RESOLUTION ADOPTED BY A MAJORITY OF DIRECTORS THEN IN OFFICE. EXECUTIVE COMMITTEE AND ANY OTHER COMMITTEE HAVING AUTHORITY OF THE BOARD SHALL CONSIST OF TWO (2) OR MORE DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT TAX RETURN IS REVIEWED BY THE CFO AND THE CEO BEFORE IT IS SENT TO THE BOARD AUDIT COMMITTEE. THE AUDIT COMMITTEE WILL REVIEW AND APPROVE THE FINAL TAX RETURN AND AUTHORIZE THE CFO OR THE CEO TO SIGN AND SUBMIT THE RETURN. THE AUDIT COMMITTEE WILL THEN COMMUNICATE THE RESULTS WITH THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS AND EMPLOYEES ARE COVERED BY THE MHS CONFLICT OF INTEREST POLICY. BOARD MEMBERS MUST COMPLETE AN INITIAL CONFLICT OF INTEREST POLICY AND UPDATE IT ANNUALLY. HUMAN RESOURCES AND CORPORATE ETHICS AND COMPLIANCE ARE RESPONSIBLE FOR REVIEWING AND RESOLVING POTENTIAL CONFLICTS OF INTEREST. CORRECTIVE ACTIONS ARE MADE WHENEVER POSSIBLE, HOWEVER MHS RESERVES THE RIGHT TO DENY APPROVAL OF ANY SITUATION THAT CREATES UNDUE RISK TO THE ORGANIZATION. FAILURE TO DISCLOSE SUCH INFORMATION CAN RESULT IN DENIAL OR EMPLOYMENT OR OTHER ACTION INCLUDING AND LEADING TO TERMINATION. ALL FORMS COMPLETED BY MEMBERS OF THE BOD ARE REVIEWED BY THE PRESIDENT/CEO AND ANY POTENTIAL CONFLICTS ARE ADDRESSED. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD ONLY REVIEWS/APPROVES COMPENSATION FOR CEO. CEO MAY BRING FORWARD DISCUSSION ON KEY EMPLOYEES COMPENSATION, BUT BOARD HAS GIVEN AUTHORITY TO CEO TO MAKE COMPENSATION DECISIONS FOR KEY EMPLOYEES. CEO MAY WORK WITH HR DIRECTOR ON OBTAINING MARKET/COMPARABILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 MHS' GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST BY INTERESTED PARTIES. FORM 990, PART XII, LINE 2C: NO CHANGES WERE MADE TO THE OVERSIGHT PROCESS OR SELECTIONS PROCESS DURING THE TAX YEAR AS COMPARED TO THE PRIOR YEAR.