Community Counseling Solutions FY2022 filing

Tax-deductible

Heppner, OR501(c)(3)Since 2005Mental HealthEIN 34-2057513Revenue $30.8M in FY2022

On file with the IRScommunitycounselingsolutions.orgPo Box 469, 97836-0469 · Heppner, ORTax-exempt since Feb 2006Publicly supported charity — 170(b)(1)(A)(vi)

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Addictions and mental health services

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$1.2M 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

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $5.9M a year · 18% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $100K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$9.6M
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$30.8M
+81% vs prior year
Spent
$25.4M
To programs
88%
Net assets
$16.5M
By yearFY2020–FY2024
Revenue
$30.8M
FY2022▲ +81%
Tap a bar for its year
Revenue by fiscal year
FY2020$13.4M
FY2021$17.0M
FY2022$30.8M
FY2023$50.5M
FY2024$54.2M
FY2024$62.4M
Expenses
$25.4M
FY2022▲ +77%
Tap a bar for its year
Expenses by fiscal year
FY2020$13.7M
FY2021$14.3M
FY2022$25.4M
FY2023$38.7M
FY2024$44.5M
FY2024$55.2M
Net assets
$16.5M
FY2022▲ +49%
Tap a bar for its year
Net assets by fiscal year
FY2020$8.3M
FY2021$11.0M
FY2022$16.5M
FY2023$28.3M
FY2024$39.0M
FY2024$46.2M

From the FY2022 Form 990 (year ending June 2022) · 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: FY2024. IRS ruling in Feb 2006.

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% · $22.3M Management & general 12% · $3.1M

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

18 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Medical Dire
$331,239Pt VII · Sec A
Nurse Practi
$183,724Pt VII · Sec A
Nurse Practi
$163,775Pt VII · Sec A
Executive Di
$161,248Pt VII · Sec A
Clinical Dir
$122,210Pt VII · Sec A
$121,986Pt VII · Sec A
IT Administr
$106,191Pt VII · Sec A
Director
$0Pt VII · Sec A

Kara Pattinson MD’s $552K as Medical Dire is at the 96th 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

NameFY2024FY2024FY2023FY2022FY2021FY2020
Kara Pattinson MD$552,412$567,636$516,330$331,239$327,120—
Sandra Lare$322,437$332,041————
Kara Pattinson—————$282,750
Andrea Moore$258,003—————
Kimberly Lindsay$254,221$239,530$208,577$161,248$149,168$133,522
Mohamed Bah$217,687$220,717$203,574———
Gary Daniels—$196,834$180,216———
Mendy Sharp—$187,220$171,643———

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 15aNo

Programs and updates

Provides support and treatment for addiction and mental health challenges.

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Provided by the organization

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3 programs · $15.5M · in their own filed words · FY2021
01

Provided mental health services to the general population in the morrow, wheeler, gilliam, and grant county areas of rural oregon.

$11.2Mprogram expense
02

Operated john day acute care facility in john day, oregon.

$2.2Mprogram expense
03

Operated lakeview heights secure residential treatment facility in heppner, oregon.

$2.2Mprogram 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 2 funders$100K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$30.8M
Ln 12
Fees for servicesLn 2g$30.8M
Money outPt IX
$25.4M
Ln 25
Programscol B$22.3M
Managementcol C$3.1M
Owns and owesPt X
$16.5M
net assets · Ln 32
Cash and savingsLn 1–2$11.6M
Total assetsLn 16$26.1M
LiabilitiesLn 26$9.6M
PeoplePt VI, VII
18
listed · VII A
PaidVII A7
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$30.8M
Total revenueLn 12$30.8M
Assets in detailPt X, end of year
CashLn 1$11.6M
SavingsLn 2$36K
Cash and savings togetherLn 1–2$11.6M
Land, buildings, equipmentLn 10c$9.7M
Other assetsLn 15$102K
Total assetsLn 16$26.1M
LiabilitiesLn 26$9.6M
Net assetsLn 32$16.5M
OperationsPt I, VI
EmployeesI 5535
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 FY22End FY22
Cash and savingsLn 1–2$4.9M$11.6M
Land, buildings, equipmentLn 10c$7.6M$9.7M
Total assetsLn 16$16.2M$26.1M
LiabilitiesLn 26$5.1M$9.6M
Net assetsLn 32$11.0M$16.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$10.9M$10.9M
Payroll taxesLn 10$3.5M$3.5M
Office expensesLn 13$329K$329K
OccupancyLn 16$363K$363K
TravelLn 17$232K$232K
InterestLn 20$132K$132K
Depreciation, depletion and amortizationLn 22$141K$141K
InsuranceLn 23$671$671
Other expenses (24a–d)Ln 24$8.2M$5.1M$3.1M
All other expensesLn 24e$1.6M$1.6M
Total functional expensesLn 25$25.4M$22.3M$3.1M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $54.2M$44.5M$9.7M$39.0M 990 PDF
FY2023 $50.5M$38.7M$11.8M$28.3M 990 PDF
FY2022 Viewing $30.8M$25.4M$5.5M$16.5M 990 PDF
FY2021 $17.0M$14.3M$2.7M$11.0M 990 PDF
FY2020 $13.4M$13.7M−$275K$8.3M 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 FY2022 990 (6 parts)
Part I · Summary $30,815,957 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $17,017,079$30,815,957
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $17,017,079$30,815,957
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $9,222,286$14,422,101
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $5,067,920$10,929,353
I-18 Total expensesPrior year $14,290,206$25,351,454
I-19 Revenue less expensesPrior year $2,726,873$5,464,503
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $30,815,957 across 2 lines filed
Lines not itemized here account for $3,965,557 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $26,850,400$26,850,400
VIII-12 Total revenueRelated to mission $30,815,957$30,815,957
Part IX · Statement of functional expenses $25,351,454 across 10 lines filed
IX-7 Other salaries and wagesPrograms $10,881,025$10,881,025
IX-10 Payroll taxesPrograms $3,541,076$3,541,076
IX-13 Office expensesPrograms $329,395$329,395
IX-16 OccupancyPrograms $362,907$362,907
IX-17 TravelPrograms $231,983$231,983
IX-20 InterestPrograms $132,144$132,144
IX-22 Depreciation, depletion and amortizationPrograms $141,393$141,393
IX-23 InsurancePrograms $671$671
IX-24 Other expenses (24a–d)Programs $5,078,299 · Management $3,100,378$8,178,677
IX-24e All other expensesPrograms $1,552,183$1,552,183
IX-25 Total functional expensesPrograms $22,251,076 · Management $3,100,378 · Fundraising $0$25,351,454
Part X · Balance sheet $26,137,318 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $4,894,769$11,606,188
X-2 Savings and temporary cash investmentsStart of year $35,655$35,787
X-4 Accounts receivableStart of year $3,555,741$4,609,003
X-9 Prepaid expenses and deferred chargesStart of year $66,109$130,019
X-10c Land, buildings and equipment, netStart of year $7,554,442$9,654,747
X-15 Other assetsStart of year $75,773$101,574
X-16 Total assetsStart of year $16,182,489$26,137,318
X-17 Accounts payable and accrued expensesStart of year $612,232$516,276
X-19 Deferred revenueStart of year $560,549$2,291,378
X-25 Other liabilitiesStart of year $1,389,376$2,473,353
X-26 Total liabilitiesStart of year $5,139,033$9,629,359
X-27 Net assets without donor restrictionsStart of year $11,023,456$16,507,959
X-32 Total net assets or fund balancesStart of year $11,043,456$16,507,959
X-33 Total liabilities and net assetsStart of year $16,182,489$26,137,318
Part XI · Reconciliation of net assets $16,507,959 net assets at year end
XI-1 Total revenue$30,815,957
XI-2 Total expenses$25,351,454
XI-3 Revenue less expenses$5,464,503
XI-4 Net assets at start of year$11,043,456
XI-10 Net assets at end of year$16,507,959

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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