2025-01-29T15:30:00-06:00 2024-06-30 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2023-07-01 350988724 VALLEY OAKS HEALTH INC VALL 7654466541 415 N 26TH STREET 201 LAFAYETTE IN 479042856 DAN ARENS CEO 7654466540 2025-01-29 1 1 TYLER K GREENE CPA P00057872 3176334705 2025-01-29 2023 2025-03-06 01:10:19Z DAN ARENS 415 N 26TH STREET 201 LAFAYETTE IN 479042856 36696397 0 X WWW.VALLEYOAKS.ORG X 1938 IN VALLEY OAKS HEALTH, INC.'S MISSION IS TO PROVIDE QUALITY BEHAVIORAL HEALTH AND ADDICTIONS CARE BASED UPON THE NEEDS OF THE COMMUNITIES WE SERVE. 15 14 693 14 0 0 16081511 17999725 17331706 16621339 1329885 1590760 355307 396639 35098409 36608463 0 0 0 0 31111664 31906769 0 0 0 7094146 7658050 38205810 39564819 -3107401 -2956356 85147151 85562945 4920751 3621248 80226400 81941697 VALLEY OAKS HEALTH, INC.'S MISSION IS TO PROVIDE QUALITY BEHAVIORAL HEALTH AND ADDICTIONS CARE BASED UPON THE NEEDS OF THE COMMUNITIES WE SERVE. 0 0 31128550 16621339 VALLEY OAKS HEALTH IS PROUD OF NEARLY 90 YEARS OF SERVING AS A SAFETY NET HEALTH CARE PROVIDER FOR THE COUNTIES THEY SERVE. SERVING OVER 12,000 INDIVIDUALS WITH MULTIPLE AND COMPLEX HEALTH CARE CHALLENGES IN TIPPECANOE AND 8 SURROUNDING COUNTIES. AS ONE OF THE LARGEST NOT-FOR-PROFIT SAFETY NET HEALTH CARE AGENCIES IN THE AREA, OUR 490 ACTIVE EMPLOYEES SUPPORT THEIR COMMUNITY WITH PROGRAMS LIKE RAPID ACCESS TO PRIMARY AND BEHAVIORAL HEALTH CARE, DISEASE MANAGEMENT, 24/7 CRISIS SUPPORT SERVICE, PSYCHIATRIC SERVICES, INDIVIDUAL AND FAMILY THERAPY, AND MORE. MOST OF OUR WORK IS DELIVERED IN OUR PATIENTS' HOMES, SCHOOLS, AND COMMUNITIES, GIVING US A UNIQUE PERSPECTIVE ON THE HEALTH AND RECOVERY OF EACH UNIQUE PATIENT. 31128550 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 32 0 1 693 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X DAN ARENS 7654466541 415 N 26TH STREET SUITE 201 LAFAYETTE IN 47904 MICHAEL GIBSON PRESIDENT 1.00 0.00 X X 4900 0 0 ROBERT MRZLACK VICE PRESIDENT 1.00 0.00 X X 4400 0 0 THOMAS MURTAUGH TREASURER 1.00 0.00 X X 4950 0 0 SEAN SHARMA SECRETARY 1.00 0.00 X X 3050 0 0 APRIL HEGG MEMBER 1.00 0.00 X 4150 0 0 ANGELA BIEGHLER MEMBER 1.00 0.00 X 1700 0 0 DUDLEY CRUEA MEMBER 1.00 0.00 X 2650 0 0 AUDREY FREELAND MEMBER 1.00 0.00 X 2150 0 0 JOHN FREY MEMBER 1.00 0.00 X 3050 0 0 LONNIE JONES MEMBER 1.00 0.00 X 2650 0 0 MARTIN JISCHKE MEMBER 1.00 0.00 X 4800 0 0 VINCE LOWE MEMBER 1.00 0.00 X 800 0 0 MARY MINIER MEMBER 1.00 0.00 X 1650 0 0 MIKE SPANGLER MEMBER 1.00 0.00 X 2800 0 0 MICHAEL THOMAS MEMBER 1.00 0.00 X 2150 0 0 KISHAN PATEL MEMBER PARTIAL TERM 1.00 0.00 X 0 0 0 ANN LOOMIS MEMBER PARTIAL TERM 1.00 0.00 X 2000 0 0 DAN ARENS CEO 40.00 0.00 X 318310 0 49741 JASON NESIUS CFO 40.00 0.00 X 127234 0 20028 MORGAN GILBERT COO 40.00 0.00 X 200305 0 31453 ANGIE GIBSON CHIEF HR OFFICER 40.00 0.00 X 144808 0 37770 FADIA ALDAHAN MD PSYCHIATRIST 40.00 0.00 X 308115 0 39582 JENNIFER HARDWICK MD PSYCHIATRIST 40.00 0.00 X 297849 0 30017 LORI ROGERS MD MEDICAL DIRECTOR 40.00 0.00 X 321766 0 45754 MARINA BOTA MD PSYCHIATRIST 40.00 0.00 X 284744 0 47310 ZEINAB TOBAA MD PSYCHIATRIST 40.00 0.00 X 268016 0 36767 2318997 0 338422 30 0 1 0 PHOENIX PARAMEDIC SOLUTIONS LLC 3535 MCCARTY LANE STE B LAFAYETTE IN 47909 HEALTHCARE SERVICES 1014991 1 17962439 37286 17999725 NET PATIENT SERVICE REVENUE 621400 16621339 16621339 16621339 1590760 1590760 270170 87934 182236 182236 182236 MISCELLANEOUS 900099 214403 214403 214403 36608463 16621339 0 1987399 1113145 1113145 23640239 20273793 3366446 1634985 1326636 308349 3758904 2922320 836584 1759496 1459971 299525 92039 92039 37045 37045 2253705 1497824 755881 234146 49675 184471 517740 363825 153915 748625 243873 504752 923248 920833 2415 892954 848496 44458 70378 20965 49413 838956 790605 48351 433547 509 433038 MEDICAL SUPPLIES 404910 344090 60820 DUES, FEES, LICENSES 144712 2475 142237 SILP LIVING ALLOWANCE 26190 26190 39855 36470 3385 39564819 31128550 8436269 0 2850 2850 954854 2106397 1628137 98665 4889355 2080651 432637 829445 31037689 8361758 22594075 22675931 53080370 56134004 1564873 1635002 85147151 85562945 3581355 2425898 21903 1339396 1173447 4920751 3621248 X 80226400 81941697 80226400 81941697 85147151 85562945 X -2956356 4665256 6397 X X 0 1 X 1 1 1 X 13402616 15728742 21656607 16081511 17999725 84869201 15749091 16916426 17134108 17331706 16621339 83752670 29151707 32645168 38790715 33413217 34621064 168621871 0 0 0 168621871 3061703 1048916 1413105 1605498 1860930 8990152 3061703 1048916 1413105 1605498 1860930 8990152 395214 27009 97823 161686 214403 896135 32608624 33721093 40301643 35180401 36696397 178508158 0.94460 0.93400 0.05040 0.06140 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 395,214. 2020 AMOUNT: $ 27,009. 2021 AMOUNT: $ 97,823. 2022 AMOUNT: $ 161,686. 2023 AMOUNT: $ 214,403. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 7602 7602 0 PART II-B, LINE 1: VALLEY OAKS HEALTH, INC. WAS A MEMBER OF THE INDIANA COUNCIL OF COMMUNITY MENTAL HEALTH CENTERS AND THE GREATER LAFAYETTE CHAMBER OF COMMERCE. A PORTION OF THEIR DUES HAS BEEN ATTRIBUTED TO LOBBYING. 1830747 1830747 25500201 5735961 19764240 3706741 2625797 1080944 22675931 POSTRETIREMENT BENEFIT OBLIGATION 577542 ESTIMATED 3RD PARTY SETTLEMENTS 593893 REFUNDABLE ADVANCES 2012 1173447 X 41368050 4665256 6397 4671653 36696397 -87934 -87934 36608463 39652753 87934 87934 39564819 0 39564819 PART X, LINE 2: FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 SUPERCEDED BY FASB CODIFICATION 740-10: THE CORPORATION IS A NOT-FOR-PROFIT CORPORATION, AS DESCRIBED UNDER CODE SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME AS NOTED UNDER SECTION 511 OF THE INTERNAL REVENUE CODE. INTERNAL REVENUE CODE SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS, WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. AS SUCH, THE CORPORATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE CORPORATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WHICH IS AN INFORMATIONAL RETURN ONLY. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY IF THE CORPORATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CORPORATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CORPORATION FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2023. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN POST RETIREMENT MEDICAL PLAN 6,397. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -87,934. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 87,934. X X X X 0 0 0 0 0 0 0 0 0 DAN ARENS CEO 318310 0 0 0 0 0 22746 0 26995 0 368051 0 0 0 LORI ROGERS MD MEDICAL DIRECTOR 321766 0 0 0 0 0 22914 0 22840 0 367520 0 0 0 FADIA ALDAHAN MD PSYCHIATRIST 308115 0 0 0 0 0 21585 0 17997 0 347697 0 0 0 MARINA BOTA MD PSYCHIATRIST 284744 0 0 0 0 0 20315 0 26995 0 332054 0 0 0 JENNIFER HARDWICK MD PSYCHIATRIST 297849 0 0 0 0 0 21019 0 8998 0 327866 0 0 0 ZEINAB TOBAA MD PSYCHIATRIST 268016 0 0 0 0 0 18770 0 17997 0 304783 0 0 0 MORGAN GILBERT COO 200305 0 0 0 0 0 14356 0 17097 0 231758 0 0 0 ANGIE GIBSON CHIEF HR OFFICER 144808 0 0 0 0 0 10775 0 26995 0 182578 0 0 0 SEE PART V BELOW SEE PART V BELOW 20641 SEE PART V 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF INTERESTED PERSON: MULHAUPT'S INCORPORATED AND ONE TOUCH SECURITY PLUS(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: ENTITY OWNED MORE THAN 35% BY MICHAEL GIBSON, CURRENT BOARD MEMBER.(C) DESCRIPTION OF TRANSACTION: ENTITY PROVIDES DOORS, LOCKS, AND FIRE/SECURITY ALARM SERVICES TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 4 THE FOLLOWING CHANGES WERE MADE TO THE ORGANIZATION'S BYLAWS DURING THE YEAR: -AT LEAST 51% OF BOARD MEMBERS SHALL BE PATIENTS SERVED BY THE HEALTH CENTER. -NO MORE THAN ONE-HALF OF NON-PATIENT BOARD MEMBERS CAN DERIVE MORE THAN 10% OF THEIR ANNUAL INCOME FROM THE HEALTH CARE INDUSTRY. -HEALTH CENTER EMPLOYEES, AND IMMEDIATE FAMILY MEMBERS (I.E., SPOUSES, CHILDREN, PARENTS, OR SIBLINGS THROUGH BLOOD, ADOPTION, OR MARRIAGE) OF EMPLOYEES MAY NOT BE HEALTH CENTER BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT 990 IS PREPARED BY BLUE & CO., LLC (THE CENTER'S INDEPENDENT CPA FIRM) AND THEN REVIEWED BY THE CFO. AFTER THIS REVIEW HAS BEEN COMPLETED, THE 990 IS PRESENTED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW. ONCE THIS PROCESS HAS BEEN COMPLETED THE CFO SIGNS AND FILES THE 990 ELECTRONICALLY WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES, BOARD MEMBERS AND VOLUNTEERS MUST SIGN THE CONFLICT OF INTEREST POLICY UPON BEGINNING A RELATIONSHIP WITH THE ORGANIZATION. THESE FORMS ARE THEN SUBMITTED TO THE ADMINISTRATOR (FOR STAFF MEMBERS) OR PRESIDENT OF THE BOARD OF DIRECTORS (FOR BOARD MEMBERS). THE POLICY REQUIRES A FULL DISCLOSURE OF ALL FACTS PERTAINING TO ANY TRANSACTION THAT IS SUBJECT TO ANY DOUBT. THE FINANCIAL DISCLOSURE FORM IS REQUIRED TO BE COMPLETED ANNUALLY BY ALL STAFF AND THE BOARD OF DIRECTORS. BOARD MEMBERS THAT MAY HAVE A CONFLICT OF INTEREST LEAVE THE BOARD MEETINGS DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST; OR THE MEMBER WILL ABSTAIN FROM VOTING ON ANY POTENTIAL CONFLICTS. DOCUMENTED IN THE BOARD MINUTES IS THE INTERESTED PERSON AND NATURE OF THE ARRANGEMENT/TRANSACTION WITH POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A SALARY ADMINISTRATION PLAN THAT COVERS ALL EMPLOYEES AND IS BASED ON MARKET SURVEYS THAT HELP THE ORGANIZATION KEEP THE SALARIES FAIR AND COMPETITIVE FOR EACH CLASSIFICATION OF EMPLOYEES. THE PLAN IS UPDATED WHEN A BASE RAISE IS GIVEN AND ALSO WHEN MARKET ADJUSTMENTS ARE NEEDED TO KEEP UP WITH THE LOCAL MARKET FOR EACH POSITION. THE SALARY OF THE CEO IS BASED ON DIFFERENT SALARY SURVEYS WHICH INCLUDE MULTIPLE ENTITIES THAT THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS USES AS WELL AS CONSIDERATION OF OTHER PERFORMANCE ITEMS, TO DETERMINE THE NEW SALARY OF THE CEO. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION DOES NOT HAVE A COPY OF ITS FORM 1023 AVAILABLE FOR PUBLIC INSPECTION AS IT WAS FILED DURING THE TIME OF INCORPORATION IN DECEMBER 1938. THE IRS HAS MADE AN EXCEPTION AND DOES NOT REQUIRE ORGANIZATIONS WITH APPLICATIONS FILED BEFORE JULY 15, 1987 TO MAKE THEM AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE THESE DOCUMENTS IN TWO WAYS. ONE - THE INDIANA SECRETARY OF STATE WEBSITE MAKES THE BYLAWS FOR ALL ORGANIZATIONS AVAILABLE AND TWO - THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE BY REQUESTING IN WRITING THE PUBLIC DOCUMENT REQUESTED AND WHO REQUESTED IT. ONCE ANY APPLICABLE DUPLICATING FEES ARE RECEIVED THEN THE DOCUMENTS WILL BE MAILED TO THE REQUESTING PARTY. FORM 990, PART XI, LINE 9: CHANGE IN POST RETIREMENT MEDICAL PLAN 6,397. PART XI, LINE 2C, OVERSIGHT OF AUDIT: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTING FIRM. THE COMMITTEE PROCESS HAS NOT CHANGED DURING THE CURRENT TAX YEAR.