TURN Behavioral Health Services

Legal name: Mental Health Systems Inc

Nonprofit profile at a glance

EIN
953302967
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
8585732600
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$100,506,644
Expenses
$98,264,288
Assets
$33,766,843
Liabilities
$39,716,085

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • JAMES C CALLAGHAN JR (CEO/PRESIDENT)
  • LEIGH ANN CARDELFE (SENIOR VICE/PRESIDENT)
  • DR OLUSHOLA OLAOSHEBIKAN (SENIOR VICE/PRESIDENT)
  • DR LAURA OTIS MILES (SENIOR VICE/PRESIDENT)

Highest reported compensation

  • JAMES C CALLAGHAN JR (CEO/PRESIDENT): $325,355 total reported compensation
  • DR WENDY BROUGHTON (COO): $282,936 total reported compensation
  • DR OLUSHOLA OLAOSHEBIKAN (SENIOR VICE/PRESIDENT): $181,298 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Improving Lives

What it reported doing in 2024

See schedule o for substance abuse services program accomplishments.

Operating model

Revenue model
Grant-funded. 98% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 74
  • Accountability: 91
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.2%; rating input score 81
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: $393.6 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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; 77th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.2%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 1.18; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 1.6%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 9th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 81.2% of revenue deployed · 83% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $81.6M in reported program spending
  • Leadership: top reported pay $325K · 18 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $10.2M reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 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.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.