C3 Wellbeing FY2024 filing

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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, FY2024. 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.
88¢ of each $1 spent went to programs.
$345K 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

FY2024 · 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
88%
of spending
88% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$345K
to officers and key staff · 3% of spending
Pay to officers and key staff is 3% of spending.
Part VII, Section A
1.6 mo
of spending, in cash
1.6 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
$3.2M
58% of total assets
Liabilities are 58% of assets.
Pt X · Ln 26
Independent board members
6
of 6 voting members
6 of 6 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$9.7M
+5% vs prior year
Spent
$9.9M
To programs
88%
Net assets
$2.4M
By yearFY2020–FY2025
Revenue
$9.7M
FY2024▲ +5%
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
$9.9M
FY2024▲ +6%
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
$2.4M
FY2024▼ -9%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

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

88 cents of each dollar spent went to programs.

Program services 88% · $8.7M Management & general 12% · $1.2M

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

10 people listed on the 990; $345K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Chief Executive Officer (thru 6/24)
$122,979Pt VII · Sec A
Chief Executive Officer
$116,725Pt VII · Sec A
Director of Finance and Admin
$105,601Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Chair & Treasurer
$0Pt VII · Sec A
Chief Program Officer (as of 3/24)
$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 · $8.5M · in their own filed words · FY2023
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 by implementing evidenced based program project success.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 05-0413182) · Dispute this line
$5.8Mprogram 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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 05-0413182) · Dispute this line
$1.4Mprogram 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, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 05-0413182) · Dispute this line
$1.3Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$9.7M
Ln 12
Fees for servicesLn 2g$9.6M
Investment incomeLn 3$18K
Money outPt IX
$9.9M
Ln 25
Programscol B$8.7M
Managementcol C$1.2M
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$5.6M
LiabilitiesLn 26$3.2M
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$9.6M
Investment incomeLn 3$18K
Total revenueLn 12$9.7M
Assets in detailPt X, end of year
CashLn 1$270K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.3M
Accounts receivableLn 4$1.8M
Prepaid expenses and deferred chargesLn 9$142K
Land, buildings, equipmentLn 10c$99K
InvestmentsLn 11–13$21K
Other assetsLn 15$2.2M
Total assetsLn 16$5.6M
LiabilitiesLn 26$3.2M
Net assetsLn 32$2.4M
OperationsPt I, VI
EmployeesI 5125
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.9M$1.3M
InvestmentsLn 11–13$21K$21K
Land, buildings, equipmentLn 10c$131K$99K
Total assetsLn 16$5.8M$5.6M
LiabilitiesLn 26$3.2M$3.2M
Net assetsLn 32$2.6M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$443K$385K$59K
Other salaries and wagesLn 7$5.4M$4.7M$743K
Pension plan contributionsLn 8$227K$203K$24K
Other employee benefitsLn 9$1.2M$1.1M$124K
Payroll taxesLn 10$495K$443K$51K
Legal feesLn 11b$21K$21K
Other fees for servicesLn 11g$111K$111K
Advertising and promotionLn 12$34K$12K$22K
Office expensesLn 13$156K$150K$7K
Information technologyLn 14$16K$16K
OccupancyLn 16$363K$363K
TravelLn 17$34K$34K
Conferences, conventions and meetingsLn 19$25K$25K
Depreciation, depletion and amortizationLn 22$40K$40K
InsuranceLn 23$48K$48K
Other expenses (24a–d)Ln 24$1.3M$1.3M
All other expensesLn 24e$47K$42K$5K
Total functional expensesLn 25$9.9M$8.7M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Mar 25, 2026 $10.7M$10.3M$484K$2.8M 990 PDF
FY2024 ViewingFiled 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 FY2024 990
Part I · Summary $9,660,631 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $9,193,082$9,642,240
I-10 Investment incomePrior year $8,974$18,391
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $9,202,056$9,660,631
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 $7,234,615$7,757,150
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,153,103$2,150,452
I-18 Total expensesPrior year $9,387,718$9,907,602
I-19 Revenue less expensesPrior year −$185,662−$246,971
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $9,660,631 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,642,240$9,642,240
VIII-3 Investment incomeExcluded from tax $18,391$18,391
VIII-12 Total revenueRelated to mission $9,642,240 · Unrelated business $0 · Excluded from tax $18,391$9,660,631
Part IX · Statement of functional expenses $9,907,602 across 17 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $384,516 · Management $58,714$443,230
IX-7 Other salaries and wagesPrograms $4,654,564 · Management $742,957$5,397,521
IX-8 Pension plan contributionsPrograms $203,230 · Management $23,531$226,761
IX-9 Other employee benefitsPrograms $1,071,022 · Management $124,011$1,195,033
IX-10 Payroll taxesPrograms $443,279 · Management $51,326$494,605
IX-11b Legal feesPrograms $20,535$20,535
IX-11g Other fees for servicesManagement $111,277$111,277
IX-12 Advertising and promotionPrograms $11,546 · Management $22,408$33,954
IX-13 Office expensesPrograms $149,535 · Management $6,821$156,356
IX-14 Information technologyManagement $15,824$15,824
IX-16 OccupancyPrograms $363,229$363,229
IX-17 TravelPrograms $34,281$34,281
IX-19 Conferences, conventions and meetingsPrograms $24,761$24,761
IX-22 Depreciation, depletion and amortizationManagement $39,749$39,749
IX-23 InsurancePrograms $48,327$48,327
IX-24 Other expenses (24a–d)Programs $1,255,345$1,255,345
IX-24e All other expensesPrograms $41,937 · Management $4,877$46,814
IX-25 Total functional expensesPrograms $8,706,107 · Management $1,201,495 · Fundraising $0$9,907,602
Part X · Balance sheet $5,585,608 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $953,469$270,119
X-2 Savings and temporary cash investmentsStart of year $956,201$1,052,765
X-4 Accounts receivableStart of year $1,226,562$1,777,948
X-9 Prepaid expenses and deferred chargesStart of year $119,400$142,139
X-10c Land, buildings and equipment, netStart of year $131,394$98,964
X-11 Publicly traded securitiesStart of year $20,532$20,532
X-15 Other assetsStart of year $2,421,556$2,223,141
X-16 Total assetsStart of year $5,829,114$5,585,608
X-17 Accounts payable and accrued expensesStart of year $229,272$261,183
X-19 Deferred revenueStart of year $566,236$718,747
X-25 Other liabilitiesStart of year $2,428,449$2,247,492
X-26 Total liabilitiesStart of year $3,223,957$3,227,422
X-27 Net assets without donor restrictionsStart of year $2,605,157$2,358,186
X-32 Total net assets or fund balancesStart of year $2,605,157$2,358,186
X-33 Total liabilities and net assetsStart of year $5,829,114$5,585,608
Part XI · Reconciliation of net assets $2,358,186 net assets at year end
XI-1 Total revenue$9,660,631
XI-2 Total expenses$9,907,602
XI-3 Revenue less expenses−$246,971
XI-4 Net assets at start of year$2,605,157
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,358,186

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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