Summit Counseling INC FY2020 filing

Tax-deductible

Stanton, ND501(c)(3)Mental HealthEIN 81-3564853Revenue $1.4M in FY2020

On file with the IRSsummitcounselingservices.org312 Harmon Ave, 58571-7113 · Stanton, NDTax-exempt since Apr 2017Publicly supported charity — 170(b)(1)(A)(vi)

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To provide comprehensive, intergrated mental health and substance abuse services that promote the health and quality of life of our community members and to inspire confidence and respect as a provider of comprehensive behavioral health care

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$149K 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
4 of 5
filings with a surplus
Average surplus $418K a year · 16% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$149K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$846K
846% of total assets
Concern: liabilities are 846% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
Spent
$1.7M
To programs
86%
Net assets
−$746K
By yearFY2020–FY2024
Revenue
$1.4M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$2.7M
FY2022$2.3M
FY2023$2.4M
FY2024$4.3M
Expenses
$1.7M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2021$1.9M
FY2022$2.1M
FY2023$2.4M
FY2024$3.0M
Net assets
−$746K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$746K
FY2021$31K
FY2022$262K
FY2023$319K
FY2024$1.6M

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 Apr 2017.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $1.5M Management & general 14% · $237K

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

4 people listed on the 990; $149K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$110,510Pt VII · Sec A
Finance Dire
$38,736Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Brenda Owen’s $198K as President is at the 85th percentile of top reported officer pay among 1683 $1–10M 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
Brenda Owen$197,565$163,608$172,234$114,579$110,510
Heather Ives————$38,736

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

Offers integrated mental health and substance abuse services to improve community well-being.

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Provided by the organization

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1 program · $1.5M · in their own filed words · FY2020
01

Provide mental health and addiction services to low income and underserved populations.

$1.5Mprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.4M
Other incomeLn 4–11$10K
Investment incomeLn 3$30
Money outPt IX
$1.7M
Ln 25
Programscol B$1.5M
Managementcol C$237K
Owns and owesPt X
−$746K
net assets · Ln 32
Cash and savingsLn 1–2$100K
Total assetsLn 16$100K
LiabilitiesLn 26$846K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$30
Other incomeLn 4–11$10K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$63K
SavingsLn 2$37K
Cash and savings togetherLn 1–2$100K
Total assetsLn 16$100K
LiabilitiesLn 26$846K
Net assetsLn 32−$746K
OperationsPt I, VI
EmployeesI 552
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$26K$100K
Total assetsLn 16$114K$100K
LiabilitiesLn 26$310K$846K
Net assetsLn 32−$196K−$746K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$149K$39K$111K
Other salaries and wagesLn 7$951K$904K$47K
Other employee benefitsLn 9$113K$98K$16K
Payroll taxesLn 10$91K$78K$13K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$127K$127K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$53K$21K$33K
OccupancyLn 16$189K$178K$12K
TravelLn 17$2K$2K
InterestLn 20$2K$2K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$33K$33K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$1.7M$1.5M$237K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.3M$3.0M$1.3M$1.6M 990 PDF
FY2023 $2.4M$2.4M$57K$319K 990 PDF
FY2022 $2.3M$2.1M$231K$262K 990 PDF
FY2021 $2.7M$1.9M$884K$31K 990 PDF
FY2020 Viewing $1.4M$1.7M−$338K−$746K 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 FY2020 990 (6 parts)
Part I · Summary $1,402,999 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $2,093,335$1,392,969
I-10 Investment incomePrior year $5$30
I-11 Other revenuePrior year $7,293$10,000
I-12 Total revenuePrior year $2,100,633$1,402,999
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,753,345$1,304,278
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $433,420$436,974
I-18 Total expensesPrior year $2,186,765$1,741,252
I-19 Revenue less expensesPrior year −$86,132−$338,253
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,402,999 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,392,969$1,392,969
VIII-3 Investment incomeRelated to mission $30$30
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,000$10,000
VIII-12 Total revenueRelated to mission $1,402,999$1,402,999
Part IX · Statement of functional expenses $1,741,252 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $38,736 · Management $110,510$149,246
IX-7 Other salaries and wagesPrograms $903,964 · Management $46,974$950,938
IX-9 Other employee benefitsPrograms $97,524 · Management $15,876$113,400
IX-10 Payroll taxesPrograms $77,997 · Management $12,697$90,694
IX-11b Legal feesManagement $5,122$5,122
IX-11c Accounting feesManagement $2,011$2,011
IX-11g Other fees for servicesPrograms $127,004$127,004
IX-12 Advertising and promotionPrograms $11,762$11,762
IX-13 Office expensesPrograms $20,807 · Management $32,646$53,453
IX-16 OccupancyPrograms $177,718 · Management $11,613$189,331
IX-17 TravelPrograms $1,778$1,778
IX-20 InterestPrograms $1,939$1,939
IX-23 InsurancePrograms $5,932$5,932
IX-24 Other expenses (24a–d)Programs $32,569$32,569
IX-24e All other expensesPrograms $6,073$6,073
IX-25 Total functional expensesPrograms $1,503,803 · Management $237,449 · Fundraising $0$1,741,252
Part X · Balance sheet $99,976 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $26,110$63,466
X-2 Savings and temporary cash investmentsStart of year $100$36,510
X-16 Total assetsStart of year $114,173$99,976
X-17 Accounts payable and accrued expensesStart of year $291,392$297,058
X-24 Unsecured notes and loans payableStart of year $18,676$13,288
X-25 Other liabilities$535,254
X-26 Total liabilitiesStart of year $310,068$845,600
X-27 Net assets without donor restrictionsStart of year −$195,895−$745,624
X-32 Total net assets or fund balancesStart of year −$195,895−$745,624
X-33 Total liabilities and net assetsStart of year $114,173$99,976
Part XI · Reconciliation of net assets −$745,624 net assets at year end
XI-1 Total revenue$1,402,999
XI-2 Total expenses$1,741,252
XI-3 Revenue less expenses−$338,253
XI-4 Net assets at start of year−$195,895
XI-8 Prior period adjustments−$211,476
XI-10 Net assets at end of year−$745,624

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

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