C3 Wellbeing

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The organization provides comprehensive assessment, referral and educational services for substance abuse, mental health, or other personal problems to rhode island schools and communities and the nationwide work force.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 05-0413182) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$323K 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

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $169K a year · 2% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
95% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$323K
to officers and key staff · 3% of spending
Pay to officers and key staff is 3% of spending.
Part VII, Section A
3.3 mo
of spending, in cash
3.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $357K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$2.8M
50% of total assets
Liabilities are 50% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$10.7M
+11% vs prior year
Spent
$10.3M
To programs
95%
Net assets
$2.8M
By yearFY2020–FY2025
Revenue
$10.7M
FY2025▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.7M
FY2021$7.2M
FY2022$7.9M
FY2023$9.2M
FY2024$9.7M
FY2025$10.7M
Expenses
$10.3M
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.6M
FY2021$6.6M
FY2022$7.7M
FY2023$9.4M
FY2024$9.9M
FY2025$10.3M
Net assets
$2.8M
FY2025▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$2.6M
FY2022$2.8M
FY2023$2.6M
FY2024$2.4M
FY2025$2.8M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1985.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $9.8M Management & general 5% · $468K

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

13 people listed on the 990; $323K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Chief Executive Officer
$126,425Pt VII · Sec A
Director of Finance and Admin
$108,565Pt VII · Sec A
Chief Program Officer
$88,290Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Judith Gourse-Hoffman————$131,673$118,660
Sarah Dinklage—$122,979$126,509$120,958$121,289$109,483
Kelly Wishart$126,425$116,725$118,403$82,361——
Carol Schwartz$108,565$105,601$107,663$102,673$108,816$97,738
Glenn Miller————$107,376—
Melissa Emidy$88,290—————

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.

See C3 Wellbeing executive salaries →

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

Supports schools and communities with substance abuse and mental health services.

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3 programs · $9.4M · in their own filed words · FY2024
01

Student Assistance Program (sap) State Contract Fund

Contracts with ri department of behavioral healthcare, developmental disabilities, and hospitals to provide a mechanism for intervening with high school, JR. High & middle school students who have drug, alcohol and other related problems.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 05-0413182) · Dispute this line
$6.2Mprogram expense
02

Employee Assistance Program (eap) Service Fund

Contracts with private sector clients to provide intake assessment and referral services to employees experiencing difficulties with substance abuse and personal matters. Support for employers with training and critical incident response.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 05-0413182) · Dispute this line
$1.7Mprogram expense
03

Regional Community Prevention Coalitions

Contracts with department of behavioral healthcare, developmental disabilities and hospitals to implement evidence based interventions in communities, in partnership with local prevention coalitions, to prevent and reduce the use of substances among youth and to support positive mental health strategies.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 05-0413182) · Dispute this line
$1.6Mprogram 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$357K

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2025 · $5.4M federal money spent
Congressional DirectivesOffice of National Drug Control Policy · ALN 95.010 · Direct$1.9M
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals and 1 more$1.9M
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals$754K
Substance Abuse and Mental Health Services Projects of Regional and National SignificanceDepartment of Health and Human Services · ALN 93.243 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals and 2 more$434K
Drug-Free Communities Support Program GrantsDepartment of Health and Human Services · ALN 93.276 · Direct$156K

Plus 3 smaller programs.

The auditor reported 1 finding: a weakness in money controls.

Year ending Jun 2024 · $4.8M federal money spent
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals$3.2M
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals$635K
Substance Abuse and Mental Health Services_projects of Regional and National SignificanceDepartment of Health and Human Services · ALN 93.243 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals and 1 more$495K
National and State Tobacco Control Program (b)Department of Health and Human Services · ALN 93.387 · Through State of Rhode Island Department of Health$191K
Drug-Free Communities Support Program GrantsDepartment of Health and Human Services · ALN 93.276 · Direct$130K

Plus 2 smaller programs.

The auditor reported: a weakness in money controls.

Year ending Jun 2023 · $5.2M federal money spent
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals$3.5M
Substance Abuse and Mental Health Services_projects of Regional and National SignificanceDepartment of Health and Human Services · ALN 93.243 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals and 1 more$690K
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through State of Rhode Island Department of Behavioral Healthcare, Developmental Disabilities and Hospitals$435K
National and State Tobacco Control Program (b)Department of Health and Human Services · ALN 93.387 · Through State of Rhode Island Department of Health$303K
Drug-Free Communities Support Program GrantsDepartment of Health and Human Services · ALN 93.276 · Direct$112K

Plus 2 smaller programs.

The auditor reported 1 finding.

Year ending Jun 2022 · $5.1M federal money spent
Block Grants for Prevention and Treatment of Substance AbuseDepartment of Health and Human Services · ALN 93.959 · Through RI Behavioral Healthcare Developmental Disabilities & Hospitals$3.4M
Substance Abuse and Mental Health Services_projects of Regional and National SignificanceDepartment of Health and Human Services · ALN 93.243 · Through RI Behavioral Healthcare Developmental Disabilities & Hospitals and 1 more$977K
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through RI Behavioral Healthcare Developmental Disabilities & Hospitals$471K
State and Community Highway SafetyDepartment of Transportation · ALN 20.600 · Through State of Rhode Island Department of Transporation$103K
Drug-Free Communities Support Program GrantsDepartment of Health and Human Services · ALN 93.276 · Direct$77K

Plus 2 smaller programs.

The auditor reported no findings.

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$10.7M
Ln 12
Fees for servicesLn 2g$10.7M
Gifts and grantsLn 1h$19K
Investment incomeLn 3$10K
Money outPt IX
$10.3M
Ln 25
Programscol B$9.8M
Managementcol C$468K
Owns and owesPt X
$2.8M
net assets · Ln 32
Cash and savingsLn 1–2$2.8M
Total assetsLn 16$5.6M
LiabilitiesLn 26$2.8M
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Fees for servicesLn 2g$10.7M
Investment incomeLn 3$10K
Other incomeLn 4–11$9K
Total revenueLn 12$10.7M
Assets in detailPt X, end of year
CashLn 1$906K
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$2.8M
Accounts receivableLn 4$695K
Prepaid expenses and deferred chargesLn 9$155K
Land, buildings, equipmentLn 10c$85K
InvestmentsLn 11–13$1K
Other assetsLn 15$1.9M
Total assetsLn 16$5.6M
LiabilitiesLn 26$2.8M
Net assetsLn 32$2.8M
OperationsPt I, VI
EmployeesI 5125
VolunteersI 60
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 FY25End FY25
Cash and savingsLn 1–2$1.3M$2.8M
InvestmentsLn 11–13$21K$1K
Land, buildings, equipmentLn 10c$99K$85K
Total assetsLn 16$5.6M$5.6M
LiabilitiesLn 26$3.2M$2.8M
Net assetsLn 32$2.4M$2.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$316K$307K$8K
Other salaries and wagesLn 7$5.4M$5.3M$121K
Pension plan contributionsLn 8$241K$226K$14K
Other employee benefitsLn 9$1.2M$1.1M$69K
Payroll taxesLn 10$521K$491K$31K
Legal feesLn 11b$36K$36K
Other fees for servicesLn 11g$284K$228K$56K
Advertising and promotionLn 12$25K$25K$383
Office expensesLn 13$156K$145K$12K
OccupancyLn 16$288K$251K$37K
TravelLn 17$68K$68K
Conferences, conventions and meetingsLn 19$40K$40K
Depreciation, depletion and amortizationLn 22$30K$2K$28K
InsuranceLn 23$68K$61K$7K
Other expenses (24a–d)Ln 24$1.4M$1.4M$75K
All other expensesLn 24e$120K$110K$11K
Total functional expensesLn 25$10.3M$9.8M$468K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Mar 25, 2026 $10.7M$10.3M$484K$2.8M 990 PDF
FY2024Filed with the IRS May 1, 2025 $9.7M$9.9M−$247K$2.4M 990 PDF
FY2023Filed with the IRS Mar 13, 2024 $9.2M$9.4M−$186K$2.6M 990 PDF
FY2022Filed with the IRS May 12, 2023 $7.9M$7.7M$232K$2.8M 990 PDF
FY2021Filed with the IRS May 4, 2022 $7.2M$6.6M$553K$2.6M 990 PDF
FY2020Filed with the IRS Mar 19, 2021 $6.7M$6.6M$175K$2.0M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $10,742,695 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$18,820
I-9 Program service revenuePrior year $9,642,240$10,705,295
I-10 Investment incomePrior year $18,391$9,617
I-11 Other revenuePrior year $0$8,963
I-12 Total revenuePrior year $9,660,631$10,742,695
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 $7,757,150$7,700,750
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,150,452$2,558,220
I-18 Total expensesPrior year $9,907,602$10,258,970
I-19 Revenue less expensesPrior year −$246,971$483,725
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $10,742,695 across 5 lines filed
Lines not itemized here account for $8,963 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$18,820
VIII-1h Total contributions, gifts and grants$18,820
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,705,295$10,705,295
VIII-3 Investment incomeExcluded from tax $9,617$9,617
VIII-12 Total revenueRelated to mission $10,705,295 · Unrelated business $0 · Excluded from tax $18,580$10,742,695
Part IX · Statement of functional expenses $10,258,970 across 16 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $307,461 · Management $8,416$315,877
IX-7 Other salaries and wagesPrograms $5,321,788 · Management $120,812$5,442,600
IX-8 Pension plan contributionsPrograms $226,494 · Management $14,085$240,579
IX-9 Other employee benefitsPrograms $1,111,348 · Management $69,113$1,180,461
IX-10 Payroll taxesPrograms $490,716 · Management $30,517$521,233
IX-11b Legal feesPrograms $36,135$36,135
IX-11g Other fees for servicesPrograms $227,891 · Management $56,470$284,361
IX-12 Advertising and promotionPrograms $25,085 · Management $383$25,468
IX-13 Office expensesPrograms $144,676 · Management $11,651$156,327
IX-16 OccupancyPrograms $250,972 · Management $36,804$287,776
IX-17 TravelPrograms $68,025$68,025
IX-19 Conferences, conventions and meetingsPrograms $39,768$39,768
IX-22 Depreciation, depletion and amortizationPrograms $2,042 · Management $27,692$29,734
IX-23 InsurancePrograms $60,526 · Management $7,134$67,660
IX-24 Other expenses (24a–d)Programs $1,367,903 · Management $74,691$1,442,594
IX-24e All other expensesPrograms $109,755 · Management $10,617$120,372
IX-25 Total functional expensesPrograms $9,790,585 · Management $468,385 · Fundraising $0$10,258,970
Part X · Balance sheet $5,645,752 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $270,119$905,793
X-2 Savings and temporary cash investmentsStart of year $1,052,765$1,934,236
X-4 Accounts receivableStart of year $1,777,948$694,950
X-9 Prepaid expenses and deferred chargesStart of year $142,139$155,097
X-10c Land, buildings and equipment, netStart of year $98,964$84,874
X-11 Publicly traded securitiesStart of year $20,532$1,412
X-15 Other assetsStart of year $2,223,141$1,869,390
X-16 Total assetsStart of year $5,585,608$5,645,752
X-17 Accounts payable and accrued expensesStart of year $261,183$366,119
X-19 Deferred revenueStart of year $718,747$550,128
X-25 Other liabilitiesStart of year $2,247,492$1,906,714
X-26 Total liabilitiesStart of year $3,227,422$2,822,961
X-27 Net assets without donor restrictionsStart of year $2,358,186$2,822,791
X-32 Total net assets or fund balancesStart of year $2,358,186$2,822,791
X-33 Total liabilities and net assetsStart of year $5,585,608$5,645,752
Part XI · Reconciliation of net assets $2,822,791 net assets at year end
XI-1 Total revenue$10,742,695
XI-2 Total expenses$10,258,970
XI-3 Revenue less expenses$483,725
XI-4 Net assets at start of year$2,358,186
XI-5 Net unrealized gains (losses) on investments−$19,120
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,822,791

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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