The organization is dedicated to providing social services for youth and their families

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$478K 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

FY2020 · 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
3 of 5
filings with a surplus
Average surplus $1.3M a year · 12% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$478K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $135K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$413K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
23
of 23 voting members
Looks good: 23 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.0M
Spent
$6.4M
To programs
84%
Net assets
$8.5M
By yearFY2020–FY2024
Revenue
$7.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$7.0M
FY2021$15.1M
FY2022$11.8M
FY2023$15.0M
FY2024$6.4M
Expenses
$6.4M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$6.4M
FY2021$8.3M
FY2022$14.7M
FY2023$12.1M
FY2024$7.3M
Net assets
$8.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$8.5M
FY2021$10.3M
FY2022$8.1M
FY2023$11.0M
FY2024$10.1M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Jan 1952.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $5.3M Management & general 10% · $609K Fundraising 7% · $414K

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

27 people listed on the 990; $478K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Advisor
$149,365Pt VII · Sec A
Executive Director
$140,639Pt VII · Sec A
Chief Operating Officer
$105,718Pt VII · Sec A
Chief Financial Officer
$82,362Pt VII · Sec A
Past President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Chris Koepplin’s $169K as Past Chief Exec Officer - End May 2025 is at the 15th 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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Chris Koepplin$168,811$185,170$161,711$160,903$140,639
Mike Pavon$150,175$140,172$135,765$124,646$105,718
Mike Arndt————$149,365
Jamie Bussell$132,944$127,216$116,366$49,763—
Brad Mellencamp———$93,302$82,362

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

Offers social services to youth and their families.

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Provided by the organization

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3 programs · $4.8M · in their own filed words · FY2020
01

The ross campus residential treatment center is a 50 bed residential facility for iowa teenage boys. Located on 35 acres in johnston, the ross campus provides a safe and secure living environment for at risk youth under the state of iowa's medicaid service plan.

$3.5Mprogram expense
02

The independent living program works with both boys and girls ages 16 to 18 years old. This program is designed to provide supervision and counseling to youth who are about the reach their 18TH birthday and "age out" of the juvenile systems into the adult system.

$940Kprogram expense
03

Bhis services consist of skill building interventions designed to improve the clients' functioning by using cognitive, behavioral or social interventions. The interventions may include communication skills, conflict resolution skills, problem solving skills, social skills, and interpersonal relationship skills.

$325Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 4 funders$135K
See all 4 funders →
Grants paid · 1 grant · $2.9M · 2022–2022

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$7.0M
Ln 12
Fees for servicesLn 2g$5.1M
Gifts and grantsLn 1h$1.2M
Other incomeLn 4–11$720K
Money outPt IX
$6.4M
Ln 25
Programscol B$5.3M
Managementcol C$609K
Fundraisingcol D$414K
Owns and owesPt X
$8.5M
net assets · Ln 32
Cash and savingsLn 1–2$149K
Total assetsLn 16$8.9M
LiabilitiesLn 26$413K
PeoplePt VI, VII
27
listed · VII A
PaidVII A4
Voting boardVI 1a23
IndependentVI 1b23
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Fundraising eventsLn 1c$63K
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$21K
Other incomeLn 4–11$720K
Gains on assetsLn 7$21K
Total revenueLn 12$7.0M
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$147K
Cash and savings togetherLn 1–2$149K
Land, buildings, equipmentLn 10c$2.9M
Other assetsLn 15$5.1M
Total assetsLn 16$8.9M
LiabilitiesLn 26$413K
Net assetsLn 32$8.5M
OperationsPt I, VI
EmployeesI 5195
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$8K$149K
Land, buildings, equipmentLn 10c$3.0M$2.9M
Total assetsLn 16$8.6M$8.9M
LiabilitiesLn 26$725K$413K
Net assetsLn 32$7.9M$8.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$515K$114K$241K$161K
Other salaries and wagesLn 7$4.1M$3.7M$221K$149K
Pension plan contributionsLn 8$129K$122K$6K$2K
Other employee benefitsLn 9$248K$224K$17K$7K
Payroll taxesLn 10$343K$290K$34K$20K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$35K$35K
Lobbying feesLn 11d$15K$15K
Other fees for servicesLn 11g$32K$9K$23K
Office expensesLn 13$50K$31K$10K$10K
OccupancyLn 16$199K$198K$475
TravelLn 17$54K$54K
Conferences, conventions and meetingsLn 19$19K$11K$8K
Depreciation, depletion and amortizationLn 22$320K$279K$37K$4K
InsuranceLn 23$57K$48K$8K
Other expenses (24a–d)Ln 24$237K$224K$7K$7K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$6.4M$5.3M$609K$414K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $6.4M$7.3M−$882K$10.1M 990 PDF
FY2023 $15.0M$12.1M$2.9M$11.0M 990 PDF
FY2022 $11.8M$14.7M−$2.9M$8.1M 990 PDF
FY2021 $15.1M$8.3M$6.8M$10.3M 990 PDF
FY2020 Viewing $7.0M$6.4M$633K$8.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $6,990,755 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $898,777$1,165,653
I-9 Program service revenuePrior year $4,595,839$5,085,027
I-10 Investment incomePrior year −$506$20,515
I-11 Other revenuePrior year $0$719,560
I-12 Total revenuePrior year $5,494,110$6,990,755
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 $4,092,657$5,331,346
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,053,233$1,026,073
I-18 Total expensesPrior year $5,145,890$6,357,419
I-19 Revenue less expensesPrior year $348,220$633,336
Part VI · Governance 23 of 23 board members independent, no flags
VI-1a Voting members of the governing body23
VI-1b Independent voting members23
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 $6,990,755 across 10 lines filed
VIII-1c Fundraising events$63,340
VIII-1d Related organizations$894,862
VIII-1f All other contributions, gifts and grants$207,451
VIII-1h Total contributions, gifts and grants$1,165,653
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,085,027$5,085,027
VIII-6 Net rental income or lossExcluded from tax $15,133$15,133
VIII-7 Net gain or loss on sales of assetsExcluded from tax $20,515$20,515
VIII-8 Net income from fundraising eventsExcluded from tax −$9,235−$9,235
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $713,662$713,662
VIII-12 Total revenueRelated to mission $5,085,027 · Unrelated business $0 · Excluded from tax $740,075$6,990,755
Part IX · Statement of functional expenses $6,357,419 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $113,819 · Management $241,027 · Fundraising $160,649$515,495
IX-7 Other salaries and wagesPrograms $3,724,548 · Management $221,253 · Fundraising $149,207$4,095,008
IX-8 Pension plan contributionsPrograms $121,563 · Management $5,945 · Fundraising $1,868$129,376
IX-9 Other employee benefitsPrograms $224,144 · Management $17,066 · Fundraising $6,786$247,996
IX-10 Payroll taxesPrograms $289,507 · Management $33,579 · Fundraising $20,385$343,471
IX-11b Legal feesManagement $1,534$1,534
IX-11c Accounting feesManagement $34,921$34,921
IX-11d Lobbying feesFundraising $15,000$15,000
IX-11g Other fees for servicesPrograms $8,550 · Fundraising $23,191$31,741
IX-13 Office expensesPrograms $30,539 · Management $9,839 · Fundraising $9,646$50,024
IX-16 OccupancyPrograms $198,385 · Fundraising $475$198,860
IX-17 TravelPrograms $54,367$54,367
IX-19 Conferences, conventions and meetingsPrograms $10,708 · Fundraising $8,490$19,198
IX-22 Depreciation, depletion and amortizationPrograms $279,272 · Management $37,045 · Fundraising $3,559$319,876
IX-23 InsurancePrograms $48,339 · Fundraising $8,306$56,645
IX-24 Other expenses (24a–d)Programs $223,897 · Management $6,680 · Fundraising $6,575$237,152
IX-24e All other expensesPrograms $6,755$6,755
IX-25 Total functional expensesPrograms $5,334,393 · Management $608,889 · Fundraising $414,137$6,357,419
Part X · Balance sheet $8,942,972 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,990$2,490
X-2 Savings and temporary cash investmentsStart of year $6,015$146,927
X-4 Accounts receivableStart of year $526,227$811,569
X-9 Prepaid expenses and deferred chargesStart of year $39,714$36,412
X-10c Land, buildings and equipment, netStart of year $3,049,425$2,870,335
X-15 Other assetsStart of year $4,998,872$5,075,239
X-16 Total assetsStart of year $8,622,243$8,942,972
X-17 Accounts payable and accrued expensesStart of year $85,434$77,690
X-25 Other liabilitiesStart of year $639,965$335,102
X-26 Total liabilitiesStart of year $725,399$412,792
X-27 Net assets without donor restrictionsStart of year $2,897,972$3,454,941
X-28 Net assets with donor restrictionsStart of year $4,998,872$5,075,239
X-32 Total net assets or fund balancesStart of year $7,896,844$8,530,180
X-33 Total liabilities and net assetsStart of year $8,622,243$8,942,972
Part XI · Reconciliation of net assets $8,530,180 net assets at year end
XI-1 Total revenue$6,990,755
XI-2 Total expenses$6,357,419
XI-3 Revenue less expenses$633,336
XI-4 Net assets at start of year$7,896,844
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,530,180

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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