Mosaic Counseling FY2021 filing

Tax-deductible

Grand Haven, MI501(c)(3)EIN 38-2216806Revenue $982K in FY2021

On file with the IRSmosaiccounseling.com1703 S Despelder St, 49417-2649 · Grand Haven, MITax-exempt since Jul 1978Publicly supported — 509(a)(2)

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Mosaic Counseling offers hope and healing for all by providing accessible and affordable professional Counseling services.

501(c)(3) charity; gifts are tax-deductible.
52¢ of each $1 spent went to programs.
$100K 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

FY2021 · 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
5 of 5
filings with a surplus
Average surplus $292K a year · 24% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $65K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$75K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$982K
+45% vs prior year
Spent
$787K
To programs
52%
Net assets
$916K
By yearFY2020–FY2024
Revenue
$982K
FY2021▲ +45%
Tap a bar for its year
Revenue by fiscal year
FY2020$679K
FY2021$982K
FY2022$1.1M
FY2023$1.4M
FY2024$1.9M
Expenses
$787K
FY2021▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$618K
FY2021$787K
FY2022$912K
FY2023$1.1M
FY2024$1.2M
Net assets
$916K
FY2021▲ +27%
Tap a bar for its year
Net assets by fiscal year
FY2020$722K
FY2021$916K
FY2022$1.1M
FY2023$1.6M
FY2024$2.4M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1978.

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

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $408K Management & general 32% · $256K Fundraising 16% · $123K

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; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$100,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Sarah Lewakowski$109,830$108,129$105,000$100,000$81,498

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

Provides accessible, affordable professional counseling for hope and healing.

Provided by the organization

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1 program · $408K · in their own filed words · FY2021
01

PARENT/CHILD relationship therapy, individual crisis therapy, community educational programs, referral services for needy FAMILIES/INDIVIDUALS. Individuals and families are served through hundreds of counseling hours over multiple days in any given year.

$408Kprogram 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 · FY2025
Total grants receivedfrom 2 funders$65K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$982K
Ln 12
Gifts and grantsLn 1h$686K
Fees for servicesLn 2g$196K
Other incomeLn 4–11$100K
Money outPt IX
$787K
Ln 25
Programscol B$408K
Managementcol C$256K
Fundraisingcol D$123K
Owns and owesPt X
$916K
net assets · Ln 32
Cash and savingsLn 1–2$357K
Total assetsLn 16$991K
LiabilitiesLn 26$75K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$686K
Government grantsLn 1e$225K
Fees for servicesLn 2g$196K
Investment incomeLn 3$31
Other incomeLn 4–11$100K
Total revenueLn 12$982K
Assets in detailPt X, end of year
CashLn 1$284K
SavingsLn 2$73K
Cash and savings togetherLn 1–2$357K
Land, buildings, equipmentLn 10c$379K
Other assetsLn 15$220K
Total assetsLn 16$991K
LiabilitiesLn 26$75K
Net assetsLn 32$916K
OperationsPt I, VI
EmployeesI 59
VolunteersI 640
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$217K$357K
Land, buildings, equipmentLn 10c$385K$379K
Total assetsLn 16$849K$991K
LiabilitiesLn 26$128K$75K
Net assetsLn 32$722K$916K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$100K$19K$53K$28K
Other salaries and wagesLn 7$251K$37K$137K$77K
Pension plan contributionsLn 8$3K$570$2K$840
Other employee benefitsLn 9$3K$100$2K$1K
Payroll taxesLn 10$26K$5K$14K$7K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$292K$292K
Advertising and promotionLn 12$6K$2K$4K
Office expensesLn 13$46K$21K$21K$4K
OccupancyLn 16$25K$14K$11K
InterestLn 20$39$19$18$2
Depreciation, depletion and amortizationLn 22$11K$6K$5K
InsuranceLn 23$9K$5K$4K
Other expenses (24a–d)Ln 24$8K$6K$792$394
All other expensesLn 24e$130$130
Total functional expensesLn 25$787K$408K$256K$123K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.9M$1.2M$719K$2.4M 990 PDF
FY2023 $1.4M$1.1M$312K$1.6M 990 PDF
FY2022 $1.1M$912K$175K$1.1M 990 PDF
FY2021 Viewing $982K$787K$195K$916K 990 PDF
FY2020 $679K$618K$62K$722K 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 FY2021 990 (6 parts)
Part I · Summary $981,675 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $370,472$686,349
I-9 Program service revenuePrior year $243,537$195,501
I-10 Investment incomePrior year −$260$31
I-11 Other revenuePrior year $65,608$99,794
I-12 Total revenuePrior year $679,357$981,675
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $282,828$383,021
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $334,869$404,127
I-18 Total expensesPrior year $617,697$787,148
I-19 Revenue less expensesPrior year $61,660$194,527
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $981,675 across 9 lines filed
VIII-1a Federated campaigns$52,060
VIII-1e Government grants$225,000
VIII-1f All other contributions, gifts and grants$409,289
VIII-1h Total contributions, gifts and grants$686,349
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $195,501$195,501
VIII-3 Investment incomeExcluded from tax $31$31
VIII-8 Net income from fundraising eventsExcluded from tax $99,766$99,766
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $28$28
VIII-12 Total revenueRelated to mission $195,501 · Excluded from tax $99,825$981,675
Part IX · Statement of functional expenses $787,148 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $19,000 · Management $53,000 · Fundraising $28,000$100,000
IX-7 Other salaries and wagesPrograms $36,610 · Management $137,006 · Fundraising $77,207$250,823
IX-8 Pension plan contributionsPrograms $570 · Management $1,590 · Fundraising $840$3,000
IX-9 Other employee benefitsPrograms $100 · Management $1,634 · Fundraising $1,051$2,785
IX-10 Payroll taxesPrograms $5,018 · Management $13,999 · Fundraising $7,396$26,413
IX-11c Accounting feesManagement $6,850$6,850
IX-11g Other fees for servicesPrograms $292,133$292,133
IX-12 Advertising and promotionPrograms $1,866 · Fundraising $4,355$6,221
IX-13 Office expensesPrograms $20,955 · Management $21,363 · Fundraising $3,710$46,028
IX-16 OccupancyPrograms $14,038 · Management $10,592$24,630
IX-20 InterestPrograms $19 · Management $18 · Fundraising $2$39
IX-22 Depreciation, depletion and amortizationPrograms $6,321 · Management $4,768$11,089
IX-23 InsurancePrograms $5,387 · Management $4,064$9,451
IX-24 Other expenses (24a–d)Programs $6,370 · Management $792 · Fundraising $394$7,556
IX-24e All other expensesManagement $130$130
IX-25 Total functional expensesPrograms $408,387 · Management $255,806 · Fundraising $122,955$787,148
Part X · Balance sheet $991,088 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $189,791$283,701
X-2 Savings and temporary cash investmentsStart of year $26,825$72,825
X-4 Accounts receivableStart of year $26,710$35,216
X-9 Prepaid expenses and deferred chargesStart of year $350$350
X-10c Land, buildings and equipment, netStart of year $385,442$378,996
X-15 Other assetsStart of year $220,000$220,000
X-16 Total assetsStart of year $849,118$991,088
X-17 Accounts payable and accrued expensesStart of year $59,890$69,160
X-19 Deferred revenue$5,900
X-26 Total liabilitiesStart of year $127,617$75,060
X-27 Net assets without donor restrictionsStart of year $721,501$916,028
X-32 Total net assets or fund balancesStart of year $721,501$916,028
X-33 Total liabilities and net assetsStart of year $849,118$991,088
Part XI · Reconciliation of net assets $916,028 net assets at year end
XI-1 Total revenue$981,675
XI-2 Total expenses$787,148
XI-3 Revenue less expenses$194,527
XI-4 Net assets at start of year$721,501
XI-10 Net assets at end of year$916,028

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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