Employees of a mental health board (commonly known as a 708 Board) operating under the Community Mental Health Act (405 ILCS 20/0.1 to 20/13) are considered employees of the municipality (county, city, village, township, etc.) that formed the board and levies the tax to support it.
Because mental health boards no longer provide mental health care on a continuing basis, employees of other organizations (such as not-for-profit corporations) that provide mental health services are employees of these separate organizations. They are not considered employees of the county or municipality establishing the mental health board.