Greater Louisville Behavior Health Center

Nonprofit profile at a glance

EIN
611396827
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-EZ 2018, Form 990-N 2019
Location
Louisville, KY, USA
Phone
5025419051
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers

Reported finances

Revenue
$277,335
Expenses
$186,646
Assets
$95,355
Liabilities
$7,366

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • KEITH MCKENZIE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KEITH MCKENZIE (EXECUTIVE DIRECTOR): $38,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Greater Louisville Behavioral Health is to provide services surrounding behavioral health and substance abuse, especially to those in the criminal justice system

What it reported doing in 2023

The mission of Greater Louisville Behavioral Health is to provide services surrounding behavioral health and substance abuse, especially to those in the criminal justice system Through: Education about the addiction of substance abuse & its consequences. Behavioral health substance abuse prevention. Community support for those going through such addiction. Community reflection on substantive data concerning this issue. Engagement with State &a Local government leaders about legislation that will enable healthy behavior, adequate funding, & positive policy decisions. Reformation of the criminal justice system partnering with state and local legal community in dealing with such issues.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.8%; rating input score 37
  • Program expense ratio: 54.7%; rating input score 55
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 32.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: 40% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 40% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 36.8% of revenue deployed · 54.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $102K in reported program spending
  • Leadership: top reported pay $38K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.