Northeastern Center INC FY2021 filing

Tax-deductible

Kendallville, IN501(c)(3)Since 1975Mental HealthEIN 35-1403134Revenue $22.1M in FY2021

On file with the IRSnecmh.org220 S Main St, 46755-1718 · Kendallville, INTax-exempt since Jul 1977Hospital or medical research org — 170(b)(1)(A)(iii)

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Northeastern Center helps individuals in emotional and mental distress achieve healing through accessible, affordable, and quality behavioral health services and provides charity care to those who are unable to pay. The Northeastern Center gave consumers a total of 3,792,915 in charity care relief for fiscal year 2020.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$1.7M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $356K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.7M
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.4M
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$22.1M
+24% vs prior year
Spent
$18.1M
To programs
83%
Net assets
$21.6M
By yearFY2020–FY2025
Revenue
$22.1M
FY2021▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2020$17.8M
FY2021$22.1M
FY2022$19.8M
FY2023$17.6M
FY2024$21.8M
FY2025$21.3M
Expenses
$18.1M
FY2021▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$18.7M
FY2021$18.1M
FY2022$18.4M
FY2023$18.9M
FY2024$21.6M
FY2025$22.6M
Net assets
$21.6M
FY2021▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2020$17.6M
FY2021$21.6M
FY2022$22.5M
FY2023$21.4M
FY2024$23.0M
FY2025$21.9M

From the FY2021 Form 990 (year ending June 2021) · 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: FY2025. IRS ruling in Jul 1977.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $15.0M Management & general 17% · $3.1M Fundraising 0% · $7K

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

20 people listed on the 990; $1.7M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$361,420Pt VII · Sec A
$297,155Pt VII · Sec A
$288,140Pt VII · Sec A
$225,758Pt VII · Sec A
$200,858Pt VII · Sec A
$125,328Pt VII · Sec A
$115,665Pt VII · Sec A
$110,045Pt VII · Sec A

Dr Teresa Greiner’s $412K as CMO is at the 86th 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dr Teresa Greiner$411,911$396,181$383,348$382,507$361,420$324,164
Jerry Hollister—————$362,982
Dr Samir Ishak$310,843$333,213$322,954$305,874$288,140$277,766
Dr Basem Alsarraj———$314,718$297,155$157,606
Larry Lambertson$278,170—————
Dr Manuel Ozoa$259,769$250,142$244,606$254,826$200,858$185,298
Steve Howell$242,000$248,627$243,354$235,463$225,758$164,306
Elizabeth Day$129,112—————

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 affordable mental health services and charity care for those in distress.

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3 programs · $12.1M · in their own filed words · FY2020
01

Outpatient Services

The outpatient facilities located in dekalb, lagrange, noble, and steuben counties offer psychiatric, psychotherapy, and specialized counseling services to persons of all ages and walks of life. Persons seek assistance with depression, anxiety, addictions, family conflicts, loss, unemployment and other life stresses.

$7.0Mprogram expense
02

Inpatient Services

The inpatient facility is located in dekalb county. This 16 bed unit provides adults and geriatrics with psychiatric stabilization services and substance abuse treatment. All services are provided by trained medical staff, behavioral health therapists, technicians and psychiatrists.

$4.0Mprogram expense
03

Residential Services

The residential services are comprised of four adult residential homes. Three of the adult homes are hud homes. They provide up to 16 beds for short or long-term stays for men and women with low income, chronic mental health needs and substance abuse addictions.

$1.1Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$22.1M
Ln 12
Fees for servicesLn 2g$12.6M
Gifts and grantsLn 1h$9.2M
Other incomeLn 4–11$188K
Money outPt IX
$18.1M
Ln 25
Programscol B$15.0M
Managementcol C$3.1M
Fundraisingcol D$7K
Owns and owesPt X
$21.6M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$24.0M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
20
listed · VII A
PaidVII A8
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9.2M
Government grantsLn 1e$9.1M
Fees for servicesLn 2g$12.6M
Investment incomeLn 3$183K
Other incomeLn 4–11$188K
Gains on assetsLn 7$9K
Total revenueLn 12$22.1M
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$2.2M
Cash and savings togetherLn 1–2$2.2M
InvestmentsLn 11–13$13.8M
Land, buildings, equipmentLn 10c$5.2M
Other assetsLn 15$601K
Total assetsLn 16$24.0M
LiabilitiesLn 26$2.4M
Net assetsLn 32$21.6M
OperationsPt I, VI
EmployeesI 5320
VolunteersI 611
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 FY21End FY21
Cash and savingsLn 1–2$3.9M$2.2M
InvestmentsLn 11–13$8.5M$13.8M
Land, buildings, equipmentLn 10c$5.5M$5.2M
Total assetsLn 16$20.6M$24.0M
LiabilitiesLn 26$2.9M$2.4M
Net assetsLn 32$17.6M$21.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$957K$572K$385K
Other salaries and wagesLn 7$9.5M$8.0M$1.5M$5K
Pension plan contributionsLn 8$624K$517K$107K
Other employee benefitsLn 9$1.6M$1.3M$276K$1K
Payroll taxesLn 10$681K$555K$126K$509
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$49K$49K
Other fees for servicesLn 11g$406K$381K$25K
Advertising and promotionLn 12$108K$93K$15K
Office expensesLn 13$324K$273K$51K
Information technologyLn 14$414K$340K$74K
OccupancyLn 16$585K$436K$149K
TravelLn 17$3K$947$2K
Conferences, conventions and meetingsLn 19$25K$23K$2K
Depreciation, depletion and amortizationLn 22$476K$349K$127K
InsuranceLn 23$208K$184K$24K
Other expenses (24a–d)Ln 24$1.7M$1.6M$152K
All other expensesLn 24e$478K$427K$51K
Total functional expensesLn 25$18.1M$15.0M$3.1M$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $21.3M$22.6M−$1.3M$21.9M 990 PDF
FY2024 $21.8M$21.6M$214K$23.0M 990 PDF
FY2023 $17.6M$18.9M−$1.3M$21.4M 990 PDF
FY2022 $19.8M$18.4M$1.4M$22.5M 990 PDF
FY2021 Viewing $22.1M$18.1M$3.9M$21.6M 990 PDF
FY2020 $17.8M$18.7M−$864K$17.6M 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 FY2021 990 (6 parts)
Part I · Summary $22,095,463 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,933,696$9,153,115
I-9 Program service revenuePrior year $12,338,431$12,571,150
I-10 Investment incomePrior year $167,007$183,038
I-11 Other revenuePrior year $369,605$188,160
I-12 Total revenuePrior year $17,808,739$22,095,463
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $13,992,443$13,329,764
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $4,679,987$4,815,851
I-18 Total expensesPrior year $18,672,430$18,145,615
I-19 Revenue less expensesPrior year −$863,691$3,949,848
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $22,095,463 across 8 lines filed
VIII-1e Government grants$9,129,674
VIII-1f All other contributions, gifts and grants$23,441
VIII-1h Total contributions, gifts and grants$9,153,115
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,571,150$12,571,150
VIII-3 Investment incomeExcluded from tax $173,624$173,624
VIII-7 Net gain or loss on sales of assetsRelated to mission $9,414$9,414
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $188,160$188,160
VIII-12 Total revenueRelated to mission $12,768,724 · Excluded from tax $173,624$22,095,463
Part IX · Statement of functional expenses $18,145,615 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $572,262 · Management $385,047$957,309
IX-7 Other salaries and wagesPrograms $7,980,596 · Management $1,516,868 · Fundraising $5,094$9,502,558
IX-8 Pension plan contributionsPrograms $517,023 · Management $106,656$623,679
IX-9 Other employee benefitsPrograms $1,287,662 · Management $276,377 · Fundraising $1,151$1,565,190
IX-10 Payroll taxesPrograms $554,690 · Management $125,829 · Fundraising $509$681,028
IX-11b Legal feesManagement $6,849$6,849
IX-11c Accounting feesManagement $49,048$49,048
IX-11g Other fees for servicesPrograms $381,487 · Management $24,629$406,116
IX-12 Advertising and promotionPrograms $93,210 · Management $14,819$108,029
IX-13 Office expensesPrograms $272,866 · Management $50,919$323,785
IX-14 Information technologyPrograms $340,099 · Management $74,193$414,292
IX-16 OccupancyPrograms $436,326 · Management $148,801$585,127
IX-17 TravelPrograms $947 · Management $1,915$2,862
IX-19 Conferences, conventions and meetingsPrograms $22,817 · Management $1,817$24,634
IX-22 Depreciation, depletion and amortizationPrograms $349,475 · Management $126,746$476,221
IX-23 InsurancePrograms $183,774 · Management $24,184$207,958
IX-24 Other expenses (24a–d)Programs $1,580,533 · Management $151,939$1,732,472
IX-24e All other expensesPrograms $427,272 · Management $51,186$478,458
IX-25 Total functional expensesPrograms $15,001,039 · Management $3,137,822 · Fundraising $6,754$18,145,615
Part X · Balance sheet $24,043,443 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,125$1,125
X-2 Savings and temporary cash investmentsStart of year $3,858,963$2,203,759
X-4 Accounts receivableStart of year $1,950,871$2,001,166
X-9 Prepaid expenses and deferred chargesStart of year $152,314$160,745
X-10c Land, buildings and equipment, netStart of year $5,545,919$5,239,927
X-11 Publicly traded securitiesStart of year $8,524,369$13,816,225
X-14 Intangible assetsStart of year $41,774$19,716
X-15 Other assetsStart of year $477,740$600,780
X-16 Total assetsStart of year $20,553,075$24,043,443
X-17 Accounts payable and accrued expensesStart of year $2,195,085$1,741,886
X-25 Other liabilitiesStart of year $723,550$657,662
X-26 Total liabilitiesStart of year $2,918,635$2,399,548
X-27 Net assets without donor restrictionsStart of year $17,614,805$21,616,991
X-28 Net assets with donor restrictionsStart of year $19,635$26,904
X-32 Total net assets or fund balancesStart of year $17,634,440$21,643,895
X-33 Total liabilities and net assetsStart of year $20,553,075$24,043,443
Part XI · Reconciliation of net assets $21,643,895 net assets at year end
XI-1 Total revenue$22,095,463
XI-2 Total expenses$18,145,615
XI-3 Revenue less expenses$3,949,848
XI-4 Net assets at start of year$17,634,440
XI-5 Net unrealized gains (losses) on investments−$63,433
XI-9 Other changes in net assets$123,040
XI-10 Net assets at end of year$21,643,895

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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