Cummins Behavioral Health Systems, Inc.
Legal name: Cummins Behavioral Health Systems Inc
Nonprofit profile at a glance
- EIN
- 351328806
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Avon, IN, US
- Phone
- (888) 714-1927
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Mental Health Treatment F31 Psychiatric, Mental Health Hospital
Reported finances
- Revenue
- $27,778,823
- Expenses
- $29,497,842
- Assets
- $11,937,892
- Liabilities
- $2,857,166
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- AMY MACE (PRESIDENT/CEO)
Highest reported compensation
- STEVEN FEKETE (CHIEF MEDICAL OFFICER): $352,549 total reported compensation
- STUART MANNON (SENIOR STAFF PSYCHIATRIST): $291,345 total reported compensation
- AMY MACE (PRESIDENT/CEO): $270,047 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To be the behavioral health organization of choice for our community and for mental health professionals looking to grow in their careers.
What it reported doing in 2024
Addiction services - cummins provides an array of services to meet the needs of individuals with substance use disorders. These services include family and individual therapy, care coordination, relapse prevention, skills training, intensive outpatient treatment programs and smoking/nicotine cessation. 766 individuals were provided services by this program.
Operating model
- Revenue model
- Earned-program. 61% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 76
- Accountability: 100
- Sustainability: 22
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.9%; rating input score 86
- Program expense ratio: 80.3%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th 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: -6.2%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 5.9%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 4.4% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: 3.6% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 4.6% per year; rating input score 100; 33rd percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 85.9% of revenue deployed · 80.3% of spending went to programs
- Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $23.7M in reported program spending
- Leadership: top reported pay $353K · 16 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $737K reported
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 — Sustainability: Operating margin scored 15/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.