Association for Behavioral Healthcare Inc
Nonprofit profile at a glance
- EIN
- 043163014
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Framingham, MA, USA
- Phone
- 5086478385
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,284,059
- Expenses
- $2,139,097
- Assets
- $3,159,077
- Liabilities
- $591,913
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
36 people listed
Executive titles in this filing
- LYDIA D CONLEY (PRESIDENT/CEO)
Highest reported compensation
- LYDIA D CONLEY (PRESIDENT/CEO): $313,154 total reported compensation
- CARMEL A CRAIG (VP FOR MENTAL HEALTH SERVICES): $171,487 total reported compensation
- ELIZABETH M GANZ (VP FOR GOVT. AFFAIRS & PUBLIC POLICY): $166,329 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide education, training and advocacy services to the providers of mental health and substance abuse services in the state of Massachusetts.
What it reported doing in 2024
Association behavioral healthcare, inc. ("abh") is a statewide association representing over eighty community-based mental health and addiction treatment provider organizations. Our members are the primary providers of publicly-funded behavioral healthcare services in the commonwealth, serving approximately 81,000 Massachusetts residents daily, 1.5 million residents annually, and employing over 46,500 people.abh represents its member providers to funding, legislative and regulatory agencies at the state and national levels and has become a powerful and compelling advocacy organization to ensure that citizens throughout the commonwealth have access to quality, comprehensive community-based care.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 96% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 67
- Accountability: 100
- Sustainability: 46
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.7%; rating input score 78
- Program expense ratio: 85.6%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 26.3%; rating input score 26; 13th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.3%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 1.48; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 44.3%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 8.4% per year; rating input score 100; 57th percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 14.8% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 77.7% of revenue deployed · 85.6% of spending went to programs
- Governance: 30 of 30 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.8M in reported program spending
- Leadership: top reported pay $313K · 36 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $111K reported
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 3 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Grant itemization coverage scored 26/100.
- Review — Sustainability: Operating margin scored 54/100.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.