Community Support Services INC FY2023 filing

Tax-deductible

Akron, OH501(c)(3)Since 1969Mental HealthEIN 23-7029146Revenue $24.9M in FY2023

On file with the IRScssbh.org150 Cross St, 44311-1026 · Akron, OHTax-exempt since Jul 1969Publicly supported charity — 170(b)(1)(A)(vi)

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Serves as a safety net for those summit county residents who are most in need of behavioral health Services as a result of severe and persistent mental illness the agency proveides comprehensive, high quality, cost-effective treatment, rehabilitation, advocacy and Support for recovery Services to enhance the quality of life.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$1.4M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $3.9M a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.4M
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $375K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.8M
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
21
of 21 voting members
Looks good: 21 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$24.9M
-6% vs prior year
Spent
$23.8M
To programs
85%
Net assets
$23.7M
By yearFY2020–FY2024
Revenue
$24.9M
FY2023▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$23.4M
FY2021$26.5M
FY2022$26.5M
FY2023$24.9M
FY2024$28.2M
FY2024$30.5M
Expenses
$23.8M
FY2023▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$19.8M
FY2021$19.9M
FY2022$21.0M
FY2023$23.8M
FY2024$25.3M
FY2024$26.6M
Net assets
$23.7M
FY2023▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$10.5M
FY2021$17.1M
FY2022$22.6M
FY2023$23.7M
FY2024$26.6M
FY2024$30.5M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $20.3M Management & general 15% · $3.5M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

28 people listed on the 990; $1.4M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Psychiatrist
$265,066Pt VII · Sec A
Medical Director
$231,725Pt VII · Sec A
President & CEO
$227,500Pt VII · Sec A
Psychiatrist
$214,437Pt VII · Sec A
Psychiatrist
$213,739Pt VII · Sec A
$147,500Pt VII · Sec A
$121,400Pt VII · Sec A
$0Pt VII · Sec A

Sara West’s $264K as Psychiatrist is at the 51st percentile of top reported officer pay among 746 $10–100M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Manzoor Elahi MD—————$338,109
Todd Wilke MD————$213,381$323,431
Sara West$263,813$265,596$265,066$253,199——
Robert Stokes$259,506$222,285$227,500$206,213$192,319$165,740
David Noga$246,822$250,021————
Eileen Schwartz$243,098$240,919$231,725$223,119$197,082$167,825
Robert Parise—$203,471$214,437$187,709——
Tammy Wilkins$202,998$214,305$213,739$206,911——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides primary and mental healthcare to help people live and work in their community.

Provided by the organization

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3 programs · $19.5M · in their own filed words · FY2022
01

Case management (community psychiatric supportive treatment) and clinical services: case management services provided to individuals to assist in resolving or minimizing the effects of their impairment for which habilitative or rehabilitative services will assist in their recovery.

$12.1Mprogram expense
02

Residental and Supportive Housing

Residential services: there are several levels of services available to individuals served, including three free standing residential group homes that provide room, board, personal care and behavioral HEALTH/RECOVERY services and accomodations with a total capacity to serve 37 individuals.

$5.4Mprogram expense
03

Psychiatric and Counseling Services

Mental health assessments are conducted by clinical staff when necessary to determine client needs and ability to function in order to determine appropriate treatment and services. Pharmacological treatment services are also provided by psychiatrists, advance practice nurses, registered nurses, and licensed practical nurses.

$1.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$375K
See all 3 funders →
Grants paid · 3 grants · $15K · 2023–2024
NAMI Summit CountyOH · FY2024$5,000
NAMI Summit CountyOH · FY2023$5,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$24.9M
Ln 12
Fees for servicesLn 2g$14.2M
Other incomeLn 4–11$5.6M
Gifts and grantsLn 1h$4.8M
Money outPt IX
$23.8M
Ln 25
Programscol B$20.3M
Managementcol C$3.5M
Owns and owesPt X
$23.7M
net assets · Ln 32
Cash and savingsLn 1–2$9.0M
Total assetsLn 16$29.5M
LiabilitiesLn 26$5.8M
PeoplePt VI, VII
28
listed · VII A
PaidVII A7
Voting boardVI 1a21
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.8M
Government grantsLn 1e$4.5M
Fees for servicesLn 2g$14.2M
Investment incomeLn 3$371K
Other incomeLn 4–11$5.6M
Total revenueLn 12$24.9M
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$9.0M
Cash and savings togetherLn 1–2$9.0M
InvestmentsLn 11–13$8.1M
Land, buildings, equipmentLn 10c$5.0M
Other assetsLn 15$3.7M
Total assetsLn 16$29.5M
LiabilitiesLn 26$5.8M
Net assetsLn 32$23.7M
OperationsPt I, VI
EmployeesI 5396
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$18.2M$9.0M
InvestmentsLn 11–13$262K$8.1M
Land, buildings, equipmentLn 10c$3.2M$5.0M
Total assetsLn 16$28.4M$29.5M
LiabilitiesLn 26$5.8M$5.8M
Net assetsLn 32$22.6M$23.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$425K$366K$59K
Other salaries and wagesLn 7$14.9M$12.9M$2.0M
Pension plan contributionsLn 8$549K$451K$98K
Other employee benefitsLn 9$2.4M$2.0M$379K
Payroll taxesLn 10$1.1M$922K$152K
Management feesLn 11a$48K$37K$12K
Accounting feesLn 11c$26K$26K
Other fees for servicesLn 11g$5K$5K
Office expensesLn 13$526K$392K$134K
OccupancyLn 16$283K$247K$37K
TravelLn 17$340K$320K$20K
Depreciation, depletion and amortizationLn 22$296K$274K$22K
InsuranceLn 23$210K$205K$5K
Other expenses (24a–d)Ln 24$2.4M$2.0M$422K
All other expensesLn 24e$312K$207K$105K
Total functional expensesLn 25$23.8M$20.3M$3.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $28.2M$25.3M$2.9M$26.6M 990 PDF
FY2023 Viewing $24.9M$23.8M$1.1M$23.7M 990 PDF
FY2022 $26.5M$21.0M$5.5M$22.6M 990 PDF
FY2021 $26.5M$19.9M$6.6M$17.1M 990 PDF
FY2020 $23.4M$19.8M$3.6M$10.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $24,871,942 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,094,255$4,783,858
I-9 Program service revenuePrior year $16,110,312$14,166,783
I-10 Investment incomePrior year $21,090$371,201
I-11 Other revenuePrior year $5,236,192$5,550,100
I-12 Total revenuePrior year $26,461,849$24,871,942
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $17,105,446$19,373,977
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,859,302$4,436,157
I-18 Total expensesPrior year $20,964,748$23,810,134
I-19 Revenue less expensesPrior year $5,497,101$1,061,808
Part VI · Governance 21 of 21 board members independent, no flags
VI-1a Voting members of the governing body21
VI-1b Independent voting members21
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $24,871,942 across 8 lines filed
Lines not itemized here account for $5,184,582 of total revenue; see the IRS return.
VIII-1e Government grants$4,545,275
VIII-1f All other contributions, gifts and grants$238,583
VIII-1h Total contributions, gifts and grants$4,783,858
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,166,783$14,166,783
VIII-3 Investment incomeExcluded from tax $371,201$371,201
VIII-8 Net income from fundraising eventsExcluded from tax $27,919$27,919
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $337,599$337,599
VIII-12 Total revenueRelated to mission $19,688,964 · Unrelated business $0 · Excluded from tax $399,120$24,871,942
Part IX · Statement of functional expenses $23,810,134 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $366,149 · Management $58,645$424,794
IX-7 Other salaries and wagesPrograms $12,881,449 · Management $2,031,003$14,912,452
IX-8 Pension plan contributionsPrograms $451,000 · Management $97,926$548,926
IX-9 Other employee benefitsPrograms $2,034,976 · Management $378,623$2,413,599
IX-10 Payroll taxesPrograms $922,018 · Management $152,188$1,074,206
IX-11a Management feesPrograms $36,867 · Management $11,573$48,440
IX-11c Accounting feesManagement $25,522$25,522
IX-11g Other fees for servicesPrograms $5,310$5,310
IX-13 Office expensesPrograms $392,467 · Management $133,967$526,434
IX-16 OccupancyPrograms $246,631 · Management $36,522$283,153
IX-17 TravelPrograms $319,695 · Management $20,346$340,041
IX-22 Depreciation, depletion and amortizationPrograms $273,786 · Management $22,390$296,176
IX-23 InsurancePrograms $205,110 · Management $4,530$209,640
IX-24 Other expenses (24a–d)Programs $1,966,896 · Management $422,214$2,389,110
IX-24e All other expensesPrograms $207,072 · Management $105,259$312,331
IX-25 Total functional expensesPrograms $20,309,426 · Management $3,500,708 · Fundraising $0$23,810,134
Part X · Balance sheet $29,493,921 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $2,125$2,125
X-2 Savings and temporary cash investmentsStart of year $18,217,943$9,005,798
X-3 Pledges and grants receivableStart of year $446,144$358,556
X-4 Accounts receivableStart of year $2,254,037$3,131,031
X-8 Inventories for sale or useStart of year $162,017$125,112
X-9 Prepaid expenses and deferred chargesStart of year $72,060$77,383
X-10c Land, buildings and equipment, netStart of year $3,246,973$4,952,644
X-11 Publicly traded securitiesStart of year $210,379$8,063,643
X-13 Program-related investmentsStart of year $51,189$51,189
X-15 Other assetsStart of year $3,703,873$3,726,440
X-16 Total assetsStart of year $28,366,740$29,493,921
X-17 Accounts payable and accrued expensesStart of year $1,840,041$1,952,595
X-19 Deferred revenueStart of year $3,510,684$3,476,297
X-25 Other liabilitiesStart of year $210,379$248,663
X-26 Total liabilitiesStart of year $5,781,059$5,817,527
X-27 Net assets without donor restrictionsStart of year $22,409,279$23,333,900
X-28 Net assets with donor restrictionsStart of year $176,402$342,494
X-32 Total net assets or fund balancesStart of year $22,585,681$23,676,394
X-33 Total liabilities and net assetsStart of year $28,366,740$29,493,921
Part XI · Reconciliation of net assets $23,676,394 net assets at year end
XI-1 Total revenue$24,871,942
XI-2 Total expenses$23,810,134
XI-3 Revenue less expenses$1,061,808
XI-4 Net assets at start of year$22,585,681
XI-5 Net unrealized gains (losses) on investments$19,338
XI-9 Other changes in net assets$9,567
XI-10 Net assets at end of year$23,676,394

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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