Willow Oak Therapy Center INC

Tax-deductible

Rockville, MD501(c)(3)Mental HealthEIN 52-1291997Revenue $989K in FY2024

On file with the IRSwillowoaktherapy.org15701 Crabbs Branch Way, 20855-2634 · Rockville, MDTax-exempt since Apr 1984Publicly supported — 509(a)(2)

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Mental health counseling

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 7 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
2 of 5
filings with a surplus
Average deficit $2K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$58K
to officers and key staff · 6% of spending
Top officer’s pay lower than 56% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $72
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$32K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$989K
+48% vs prior year
Spent
$1.0M
To programs
91%
Net assets
$168K
By yearFY2020–FY2024
Revenue
$989K
FY2024▲ +48%
Tap a bar for its year
Revenue by fiscal year
FY2020$553K
FY2021$541K
FY2022$519K
FY2023$667K
FY2024$989K
Expenses
$1.0M
FY2024▲ +47%
Tap a bar for its year
Expenses by fiscal year
FY2020$534K
FY2021$549K
FY2022$510K
FY2023$683K
FY2024$1.0M
Net assets
$168K
FY2024▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$195K
FY2021$186K
FY2022$196K
FY2023$180K
FY2024$168K

From the FY2024 Form 990 · 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 Apr 1984.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $906K Management & general 9% · $94K

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

7 people listed on the 990; $58K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$58,268Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Katherine Clausen’s $58K as Executive Director is at the 44th percentile of top reported officer pay among 2094 $100K–1M 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Katherine Clausen$58,268$45,865$33,083$65,143$57,675
Stephanie Johnston—$23,739$31,407——

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

Willow Oak Therapy Center INC is a mental health nonprofit based in Rockville, MD.

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Provided by the organization

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1 program · $906K · in their own filed words · FY2024
01

We provide comprehensive and affordable mental health services to more than 350 persons each year. Central to our mission is offering psychotherapy to persons with public insurance and on a reduced sliding scale fee to low-income persons without insurance. We also provide training for newer mental health professionals.

$906Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$72

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$989K
Ln 12
Fees for servicesLn 2g$986K
Other incomeLn 4–11$2K
Gifts and grantsLn 1h$700
Money outPt IX
$1.0M
Ln 25
Programscol B$906K
Managementcol C$94K
Owns and owesPt X
$168K
net assets · Ln 32
Cash and savingsLn 1–2$153K
Total assetsLn 16$199K
LiabilitiesLn 26$32K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$700
Fees for servicesLn 2g$986K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$989K
Assets in detailPt X, end of year
CashLn 1$153K
SavingsLn 2$0
Cash and savings togetherLn 1–2$153K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$7K
Other assetsLn 15$3K
Total assetsLn 16$199K
LiabilitiesLn 26$32K
Net assetsLn 32$168K
OperationsPt I, VI
EmployeesI 53
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$165K$153K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$2K$7K
Total assetsLn 16$211K$199K
LiabilitiesLn 26$32K$32K
Net assetsLn 32$180K$168K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$58K$14K$44K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$97K$62K$35K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$13K$6K$7K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$600$600
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$738K$737K$1K
Advertising and promotionLn 12$0
Office expensesLn 13$9K$9K$460
Information technologyLn 14$6K$6K
RoyaltiesLn 15$0
OccupancyLn 16$43K$41K$2K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$930$930
InsuranceLn 23$6K$4K$2K
Other expenses (24a–d)Ln 24$21K$20K$679
All other expensesLn 24e$8K$7K$690
Total functional expensesLn 25$1.0M$906K$94K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $989K$1.0M−$12K$168K 990 PDF
FY2023 $667K$683K−$16K$180K 990 PDF
FY2022 $519K$510K$9K$196K 990 PDF
FY2021 $541K$549K−$8K$186K 990 PDF
FY2020 $553K$534K$19K$195K 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 FY2024 990 (6 parts)
Part I · Summary $988,660 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,312$700
I-9 Program service revenuePrior year $661,514$986,242
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $2,675$1,718
I-12 Total revenuePrior year $666,501$988,660
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 $130,829$167,859
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $552,042$832,710
I-18 Total expensesPrior year $682,871$1,000,569
I-19 Revenue less expensesPrior year −$16,370−$11,909
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $988,660 across 9 lines filed
VIII-1f All other contributions, gifts and grants$700
VIII-1h Total contributions, gifts and grants$700
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$986,242
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $1,718$1,718
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueExcluded from tax $1,718$988,660
Part IX · Statement of functional expenses $1,000,569 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $13,768 · Management $44,500$58,268
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $62,275 · Management $34,725$97,000
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $5,541 · Management $7,050$12,591
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $600$600
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $737,027 · Management $1,040$738,067
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $8,733 · Management $460$9,193
IX-14 Information technologyPrograms $5,887$5,887
IX-15 Royalties$0
IX-16 OccupancyPrograms $41,306 · Management $2,174$43,480
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $930$930
IX-23 InsurancePrograms $4,447 · Management $1,586$6,033
IX-24 Other expenses (24a–d)Programs $20,119 · Management $679$20,798
IX-24e All other expensesPrograms $7,032 · Management $690$7,722
IX-25 Total functional expensesPrograms $906,135 · Management $94,434 · Fundraising $0$1,000,569
Part X · Balance sheet $199,350 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $165,004$153,276
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $36,302$30,514
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $5,325$5,406
X-10c Land, buildings and equipment, netStart of year $1,620$7,154
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $3,000$3,000
X-16 Total assetsStart of year $211,251$199,350
X-17 Accounts payable and accrued expensesStart of year $31,677$31,686
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $31,677$31,686
X-32 Total net assets or fund balancesStart of year $179,574$167,664
X-33 Total liabilities and net assetsStart of year $211,251$199,350
Part XI · Reconciliation of net assets $167,664 net assets at year end
XI-1 Total revenue$988,660
XI-2 Total expenses$1,000,569
XI-3 Revenue less expenses−$11,909
XI-4 Net assets at start of year$179,574
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$167,664

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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