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

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$429K 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
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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$429K
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
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
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
$780K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.1M
+116% vs prior year
Spent
$8.3M
To programs
79%
Net assets
$10.3M
By yearFY2020–FY2024
Revenue
$15.1M
FY2021▲ +116%
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
$8.3M
FY2021▲ +31%
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
$10.3M
FY2021▲ +20%
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 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 Jan 1952.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $6.6M Management & general 17% · $1.4M Fundraising 4% · $292K

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

38 people listed on the 990; $429K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$160,903Pt VII · Sec A
Chief Operating Officer
$124,646Pt VII · Sec A
Finance Director
$93,302Pt VII · Sec A
Chief Administrative Officer
$49,763Pt VII · Sec A
Director
$0Pt VII · Sec A
$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 · $6.6M · in their own filed words · FY2021
01

Residential care is available for boys who are unable to return to the family environment via the qualified residential treatment program operated from the ross campus in johnston, iowa. A limited number of specialized beds are available for boys with neurodevelopmental and comorbid conditions.

$4.8Mprogram expense
02

Ellipsis offers a variety of community programs to support to boys and girls and their families outside of ellipsis facilities. This is accomplished programs including therapy and behavioral health intervention services, which are designed to assist youth and their families with addressing emotions, behaviors, and functioning issues in…

$1.1Mprogram expense
03

Ellipsis provides crisis care to boys and girls at its south campus near downtown des moines, iowa. Diversion programming offers a safe and stable place for children for two days while additional arrangements are being made.

$703Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$15.1M
Ln 12
Gifts and grantsLn 1h$8.0M
Fees for servicesLn 2g$7.1M
Other incomeLn 4–11$13K
Money outPt IX
$8.3M
Ln 25
Programscol B$6.6M
Managementcol C$1.4M
Fundraisingcol D$292K
Owns and owesPt X
$10.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$11.0M
LiabilitiesLn 26$780K
PeoplePt VI, VII
38
listed · VII A
PaidVII A4
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8.0M
Noncash giftsLn 1g$5.6M
Fundraising eventsLn 1c$45K
Fees for servicesLn 2g$7.1M
Investment incomeLn 3$5K
Other incomeLn 4–11$13K
Gains on assetsLn 7$1K
Total revenueLn 12$15.1M
Assets in detailPt X, end of year
CashLn 1$1.3M
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$5.8M
Other assetsLn 15$1.2M
Total assetsLn 16$11.0M
LiabilitiesLn 26$780K
Net assetsLn 32$10.3M
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 FY21End FY21
Cash and savingsLn 1–2$2K$1.3M
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$2.9M$5.8M
Total assetsLn 16$8.9M$11.0M
LiabilitiesLn 26$413K$780K
Net assetsLn 32$8.5M$10.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$558K$238K$320K
Other salaries and wagesLn 7$5.0M$4.4M$410K$177K
Pension plan contributionsLn 8$165K$146K$14K$5K
Other employee benefitsLn 9$385K$327K$47K$12K
Payroll taxesLn 10$426K$355K$55K$15K
Accounting feesLn 11c$88K$88K
Lobbying feesLn 11d$12K$12K
Investment management feesLn 11f$2K$2K
Other fees for servicesLn 11g$475K$15K$426K$34K
Advertising and promotionLn 12$25$25
Office expensesLn 13$60K$47K$13K$368
OccupancyLn 16$343K$334K$3K$7K
Conferences, conventions and meetingsLn 19$21K$10K$3K$7K
Depreciation, depletion and amortizationLn 22$397K$371K$18K$8K
Other expenses (24a–d)Ln 24$423K$382K$41K$41
All other expensesLn 24e$14K$14K
Total functional expensesLn 25$8.3M$6.6M$1.4M$292K

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 Viewing $15.1M$8.3M$6.8M$10.3M 990 PDF
FY2020 $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 M · Noncash J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $15,079,487 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,165,653$7,981,480
I-9 Program service revenuePrior year $5,085,027$7,079,543
I-10 Investment incomePrior year $20,515$5,360
I-11 Other revenuePrior year $719,560$13,104
I-12 Total revenuePrior year $6,990,755$15,079,487
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 $5,331,346$6,484,470
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,026,073$1,834,487
I-18 Total expensesPrior year $6,357,419$8,318,957
I-19 Revenue less expensesPrior year $633,336$6,760,530
Part VI · Governance 19 of 19 board members independent, no flags
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
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 $15,079,487 across 11 lines filed
VIII-1c Fundraising events$44,591
VIII-1d Related organizations$103,540
VIII-1f All other contributions, gifts and grants$7,833,349
VIII-1g Noncash contributions (included above)$5,591,146
VIII-1h Total contributions, gifts and grants$7,981,480
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $7,079,543$7,079,543
VIII-3 Investment incomeExcluded from tax $3,968$3,968
VIII-6 Net rental income or lossExcluded from tax $26,476$26,476
VIII-7 Net gain or loss on sales of assetsRelated to mission $1,392$1,392
VIII-8 Net income from fundraising eventsExcluded from tax −$13,372−$13,372
VIII-12 Total revenueRelated to mission $7,080,935 · Unrelated business $0 · Excluded from tax $17,072$15,079,487
Part IX · Statement of functional expenses $8,318,957 across 16 lines filed
IX-6 Pay of disqualified personsPrograms $237,925 · Management $319,873$557,798
IX-7 Other salaries and wagesPrograms $4,363,293 · Management $410,233 · Fundraising $177,498$4,951,024
IX-8 Pension plan contributionsPrograms $145,846 · Management $13,854 · Fundraising $5,318$165,018
IX-9 Other employee benefitsPrograms $326,526 · Management $46,611 · Fundraising $11,526$384,663
IX-10 Payroll taxesPrograms $355,374 · Management $55,375 · Fundraising $15,218$425,967
IX-11c Accounting feesManagement $88,068$88,068
IX-11d Lobbying feesFundraising $12,500$12,500
IX-11f Investment management feesManagement $1,514$1,514
IX-11g Other fees for servicesPrograms $14,931 · Management $425,771 · Fundraising $34,340$475,042
IX-12 Advertising and promotionFundraising $25$25
IX-13 Office expensesPrograms $46,549 · Management $13,188 · Fundraising $368$60,105
IX-16 OccupancyPrograms $333,665 · Management $2,501 · Fundraising $6,807$342,973
IX-19 Conferences, conventions and meetingsPrograms $10,398 · Management $3,329 · Fundraising $6,894$20,621
IX-22 Depreciation, depletion and amortizationPrograms $370,577 · Management $18,477 · Fundraising $7,698$396,752
IX-24 Other expenses (24a–d)Programs $381,986 · Management $40,765 · Fundraising $41$422,792
IX-24e All other expensesFundraising $14,095$14,095
IX-25 Total functional expensesPrograms $6,587,070 · Management $1,439,559 · Fundraising $292,328$8,318,957
Part X · Balance sheet $11,044,724 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $2,490$1,306,184
X-3 Pledges and grants receivable$147,946
X-4 Accounts receivableStart of year $811,569$1,269,988
X-9 Prepaid expenses and deferred chargesStart of year $36,412$109,568
X-10c Land, buildings and equipment, netStart of year $2,870,335$5,768,818
X-11 Publicly traded securities$1,222,221
X-15 Other assetsStart of year $5,075,239$1,219,999
X-16 Total assetsStart of year $8,942,972$11,044,724
X-17 Accounts payable and accrued expensesStart of year $77,690$259,143
X-25 Other liabilitiesStart of year $335,102$521,262
X-26 Total liabilitiesStart of year $412,792$780,405
X-27 Net assets without donor restrictionsStart of year $3,454,941$9,964,592
X-28 Net assets with donor restrictionsStart of year $5,075,239$299,727
X-32 Total net assets or fund balancesStart of year $8,530,180$10,264,319
X-33 Total liabilities and net assetsStart of year $8,942,972$11,044,724
Part XI · Reconciliation of net assets $10,264,319 net assets at year end
XI-1 Total revenue$15,079,487
XI-2 Total expenses$8,318,957
XI-3 Revenue less expenses$6,760,530
XI-4 Net assets at start of year$8,530,180
XI-5 Net unrealized gains (losses) on investments$15,981
XI-9 Other changes in net assets−$5,042,372
XI-10 Net assets at end of year$10,264,319

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

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