First Choice Services INC FY2023 filing

Tax-deductible

Charleston, WV501(c)(3)Since 2008Mental HealthEIN 26-2900507

To provide services to the public that promote access to and navigation of medical, behavioral health and addiction resources and treatment.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$210K 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
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
6 of 6
filings with a surplus
Average surplus $1.3M a year · 13% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$210K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $3.5M
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.4M
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$12.8M
+56% vs prior year
Spent
$9.6M
To programs
86%
Net assets
$6.8M
By yearFY2020–FY2025
Revenue
$12.8M
FY2023▲ +56%
Revenue by fiscal year
FY2020$5.5M
FY2021$5.5M
FY2022$8.2M
FY2023$12.8M
FY2024$11.9M
FY2025$14.3M
Expenses
$9.6M
FY2023▲ +45%
Expenses by fiscal year
FY2020$4.3M
FY2021$5.0M
FY2022$6.7M
FY2023$9.6M
FY2024$11.1M
FY2025$13.9M
Net assets
$6.8M
FY2023▲ +93%
Net assets by fiscal year
FY2020$1.7M
FY2021$2.1M
FY2022$3.5M
FY2023$6.8M
FY2024$7.6M
FY2025$8.0M

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

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You’re viewing the FY2023 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 Apr 2011.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $8.3M Management & general 14% · $1.4M

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

Who runs it and what they're paid

9 people listed on the 990; $210K 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
Chief Executive Officer
$107,731Pt VII · Sec A
Chief Financial Officer
$102,103Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Lata Menon’s $144K as Chief Executive Officer is at the 7th 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Scott Jerrett—————$146,196
Lata Menon$143,979$111,102$107,731$97,522$92,140—
David Sheppard$135,080$106,003$102,103$94,578$93,652—

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

Helps people find and use medical, mental health, and addiction services.

Provided by the organization

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1 program service account for $8.3M of program spending, described in the organization's own filed words · FY2022.
01

First choice services incorporated operates several programs and helplines across six states with the common goal of making behavioral health services easier to access and navigate. Programs include HELP4WV, WV suicide lifeline, HELP-304, 1-800-GAMBLER, WV tobacco quitline, FCS peer recovery support, WV navigator, and similar programs in…

$8.3Mprogram expense

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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 2 funders$3.5M

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$12.8M
Ln 12
Fees for servicesLn 2g$6.6M
Gifts and grantsLn 1h$6.2M
Investment incomeLn 3$44K
Money outPt IX
$9.6M
Ln 25
Programscol B$8.3M
Managementcol C$1.4M
Owns and owesPt X
$6.8M
net assets · Ln 32
Cash and savingsLn 1–2$5.1M
Total assetsLn 16$8.2M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$6.2M
Government grantsLn 1e$6.2M
Fees for servicesLn 2g$6.6M
Investment incomeLn 3$44K
Total revenueLn 12$12.8M
Assets in detailPt X, end of year
CashLn 1$894K
SavingsLn 2$4.2M
Cash and savings togetherLn 1–2$5.1M
Land, buildings, equipmentLn 10c$905K
Total assetsLn 16$8.2M
LiabilitiesLn 26$1.4M
Net assetsLn 32$6.8M
OperationsPt I, VI
EmployeesI 5128
VolunteersI 67
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$3.1M$5.1M
Land, buildings, equipmentLn 10c$60K$905K
Total assetsLn 16$4.0M$8.2M
LiabilitiesLn 26$497K$1.4M
Net assetsLn 32$3.5M$6.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$6.0M$5.3M$694K
Pension plan contributionsLn 8$63K$56K$7K
Other employee benefitsLn 9$386K$336K$50K
Payroll taxesLn 10$498K$440K$58K
Legal feesLn 11b$10K$10K
Accounting feesLn 11c$21K$21K
Other fees for servicesLn 11g$869K$712K$157K
Advertising and promotionLn 12$806K$791K$15K
Office expensesLn 13$93K$40K$53K
OccupancyLn 16$596K$405K$191K
TravelLn 17$66K$59K$7K
Conferences, conventions and meetingsLn 19$112K$92K$20K
Depreciation, depletion and amortizationLn 22$22K$2K$20K
InsuranceLn 23$42K$2K$40K
Other expenses (24a–d)Ln 24$67K$28K$39K
Total functional expensesLn 25$9.6M$8.3M$1.4M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $14.3M$13.9M$411K$8.0M 990 PDF
FY2024 $11.9M$11.1M$819K$7.6M 990 PDF
FY2023 Viewing $12.8M$9.6M$3.2M$6.8M 990 PDF
FY2022 $8.2M$6.7M$1.6M$3.5M 990 PDF
FY2021 $5.5M$5.0M$475K$2.1M 990 PDF
FY2020 $5.5M$4.3M$1.2M$1.7M 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 (4 parts)
Part VIII · Statement of revenue $12,804,937 across 6 lines filed
VIII-1e Government grants$6,169,629
VIII-1f All other contributions, gifts and grants$40,156
VIII-1h Total contributions, gifts and grants$6,209,785
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,550,988$6,550,988
VIII-3 Investment incomeExcluded from tax $44,164$44,164
VIII-12 Total revenueRelated to mission $6,550,988 · Unrelated business $0 · Excluded from tax $44,164$12,804,937
Part IX · Statement of functional expenses $9,641,628 across 15 lines filed
IX-7 Other salaries and wagesPrograms $5,299,033 · Management $694,127$5,993,160
IX-8 Pension plan contributionsPrograms $55,885 · Management $7,320$63,205
IX-9 Other employee benefitsPrograms $336,064 · Management $49,839$385,903
IX-10 Payroll taxesPrograms $440,419 · Management $57,691$498,110
IX-11b Legal feesManagement $9,869$9,869
IX-11c Accounting feesManagement $20,550$20,550
IX-11g Other fees for servicesPrograms $711,936 · Management $157,006$868,942
IX-12 Advertising and promotionPrograms $791,413 · Management $14,598$806,011
IX-13 Office expensesPrograms $39,712 · Management $53,117$92,829
IX-16 OccupancyPrograms $404,536 · Management $191,236$595,772
IX-17 TravelPrograms $58,821 · Management $6,941$65,762
IX-19 Conferences, conventions and meetingsPrograms $91,529 · Management $20,253$111,782
IX-22 Depreciation, depletion and amortizationPrograms $1,863 · Management $19,753$21,616
IX-23 InsurancePrograms $1,919 · Management $39,629$41,548
IX-24 Other expenses (24a–d)Programs $27,521 · Management $39,048$66,569
IX-25 Total functional expensesPrograms $8,260,651 · Management $1,380,977 · Fundraising $0$9,641,628
Part X · Balance sheet $8,159,576 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $2,450,882$893,644
X-2 Savings and temporary cash investmentsStart of year $599,375$4,224,518
X-3 Pledges and grants receivableStart of year $848,117$2,082,900
X-9 Prepaid expenses and deferred chargesStart of year $39,091$53,060
X-10c Land, buildings and equipment, netStart of year $60,010$905,454
X-16 Total assetsStart of year $3,997,475$8,159,576
X-17 Accounts payable and accrued expensesStart of year $350,867$708,525
X-19 Deferred revenueStart of year $146,117$195,612
X-26 Total liabilitiesStart of year $496,984$1,408,700
X-27 Net assets without donor restrictionsStart of year $3,500,491$6,750,876
X-32 Total net assets or fund balancesStart of year $3,500,491$6,750,876
X-33 Total liabilities and net assetsStart of year $3,997,475$8,159,576
Part XI · Reconciliation of net assets $6,750,876 net assets at year end
XI-1 Total revenue$12,804,937
XI-2 Total expenses$9,641,628
XI-3 Revenue less expenses$3,163,309
XI-4 Net assets at start of year$3,500,491
XI-5 Net unrealized gains (losses) on investments$87,076
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,750,876

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

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