Kings View FY2023 filing

Tax-deductible

Fresno, CA501(c)(3)Since 1952Mental HealthEIN 94-1412648Revenue $38.4M in FY2023

On file with the IRSkingsview.org1396 W Herndon Avenue, 93711-7126 · Fresno, CATax-exempt since Feb 1952Publicly supported charity — 170(b)(1)(A)(vi)

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To provide community behavioral health and social services to those with limited resources, in the spirit of christ's example of love, compassion and respect for all persons.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$1.4M 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

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $1.7M a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.4M
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $158K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$13.4M
58% of total assets
Fine: liabilities are 58% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$38.4M
+18% vs prior year
Spent
$35.3M
To programs
89%
Net assets
$9.5M
By yearFY2021–FY2025
Revenue
$38.4M
FY2023▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2021$37.5M
FY2022$32.6M
FY2023$38.4M
FY2024$43.1M
FY2025$60.4M
Expenses
$35.3M
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2021$36.2M
FY2022$33.2M
FY2023$35.3M
FY2024$41.5M
FY2025$57.2M
Net assets
$9.5M
FY2023▲ +49%
Tap a bar for its year
Net assets by fiscal year
FY2021$7.0M
FY2022$6.4M
FY2023$9.5M
FY2024$11.2M
FY2025$14.4M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1952.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $31.3M Management & general 11% · $4.0M

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

18 people listed on the 990; $1.4M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$227,249Pt VII · Sec A
$178,103Pt VII · Sec A
$171,482Pt VII · Sec A
$166,877Pt VII · Sec A
Director, Comm. & Telepsychiatry
$137,920Pt VII · Sec A
Dir. of Health Info Analytics
$125,670Pt VII · Sec A
Regional Director, Kings Mhsa
$120,243Pt VII · Sec A
Program Manager, Fresno Mhsa
$118,125Pt VII · Sec A

Amanda Nugent Divine’s $284K as CEO is at the 58th 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Amanda Nugent Divine$283,505$234,550$227,249$210,625—
Michael Kosareff$217,844$189,845$178,103$169,934$30,813
David Polunas$207,112$192,638$166,877——
William Dollar$206,946$183,518$171,482$166,241$147,594
Amanda Divine————$189,003
Beverly Raine - Executive$160,358————
Jennifer Montgomery$159,581————
Anthony Prieto$155,083$140,887$125,670——

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 services for substance use, mental health, developmental disabilities, and youth.

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Provided by the organization

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3 programs · $30.6M · in their own filed words · FY2022
01

Mental Health Programs

The organization provides county, state and city programs. Services are out-patient and are provided to both adults and children. Mental health service include counseling, crisis intervention, medications, day treatment, homeless outreach, suicide prevention, wellness, inter agency referral, youth empowerment and telepsychiatry.

$22.8Mprogram expense
02

Drug and Alcohol Treatment Program

The organization provides dui and substance use disorder services in nine locations throughout the state of california. During the 2022-2023 fiscal year these programs served over 4,843 clients and provided over 163,818 hours of service.

$4.5Mprogram expense
03

Day Activity Centers

The kings view work experience center in atwater provides, principally, work experience, vocational assessment and activities for mentally and developmentally disabled clients. The work experience program served 241 clients during the year with over 186,874 hours of service.

$3.2Mprogram 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 · FY2024
Total grants receivedfrom 2 funders$158K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$38.4M
Ln 12
Gifts and grantsLn 1h$27.1M
Fees for servicesLn 2g$11.0M
Other incomeLn 4–11$209K
Money outPt IX
$35.3M
Ln 25
Programscol B$31.3M
Managementcol C$4.0M
Owns and owesPt X
$9.5M
net assets · Ln 32
Cash and savingsLn 1–2$4.7M
Total assetsLn 16$22.9M
LiabilitiesLn 26$13.4M
PeoplePt VI, VII
18
listed · VII A
PaidVII A9
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$27.1M
Government grantsLn 1e$25.5M
Fees for servicesLn 2g$11.0M
Investment incomeLn 3$109K
Other incomeLn 4–11$209K
Gains on assetsLn 7$98K
Total revenueLn 12$38.4M
Assets in detailPt X, end of year
CashLn 1$4.7M
Cash and savings togetherLn 1–2$4.7M
Land, buildings, equipmentLn 10c$461K
Other assetsLn 15$8.3M
Total assetsLn 16$22.9M
LiabilitiesLn 26$13.4M
Net assetsLn 32$9.5M
OperationsPt I, VI
EmployeesI 5708
VolunteersI 683
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$5.8M$4.7M
Land, buildings, equipmentLn 10c$1.2M$461K
Total assetsLn 16$15.2M$22.9M
LiabilitiesLn 26$8.8M$13.4M
Net assetsLn 32$6.4M$9.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$462K$410K$52K
Other salaries and wagesLn 7$18.9M$16.7M$2.2M
Pension plan contributionsLn 8$230K$193K$37K
Other employee benefitsLn 9$2.4M$2.1M$275K
Payroll taxesLn 10$1.5M$1.3M$179K
Legal feesLn 11b$122K$2K$119K
Accounting feesLn 11c$102K$102K
Other fees for servicesLn 11g$3.0M$3.0M
Advertising and promotionLn 12$206K$149K$58K
Office expensesLn 13$504K$372K$132K
OccupancyLn 16$2.9M$2.4M$480K
TravelLn 17$71K$55K$16K
InterestLn 20$12K$11K$1K
Depreciation, depletion and amortizationLn 22$346K$177K$168K
InsuranceLn 23$674K$567K$108K
Other expenses (24a–d)Ln 24$3.0M$2.9M$11K
All other expensesLn 24e$857K$854K$3K
Total functional expensesLn 25$35.3M$31.3M$4.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $60.4M$57.2M$3.2M$14.4M 990 PDF
FY2024 $43.1M$41.5M$1.6M$11.2M 990 PDF
FY2023 Viewing $38.4M$35.3M$3.1M$9.5M 990 PDF
FY2022 $32.6M$33.2M−$578K$6.4M 990 PDF
FY2021 $37.5M$36.2M$1.3M$7.0M 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 FY2023 990 (6 parts)
Part I · Summary $38,418,347 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $18,707,660$27,062,255
I-9 Program service revenuePrior year $13,809,145$11,037,276
I-10 Investment incomePrior year $47,534$109,329
I-11 Other revenuePrior year $54,645$209,487
I-12 Total revenuePrior year $32,618,984$38,418,347
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 $22,039,125$23,489,846
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $11,158,311$11,780,213
I-18 Total expensesPrior year $33,197,436$35,270,059
I-19 Revenue less expensesPrior year −$578,452$3,148,288
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $38,418,347 across 8 lines filed
VIII-1e Government grants$25,474,061
VIII-1f All other contributions, gifts and grants$1,588,194
VIII-1h Total contributions, gifts and grants$27,062,255
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,037,276$11,037,276
VIII-3 Investment incomeExcluded from tax $11,125$11,125
VIII-7 Net gain or loss on sales of assetsExcluded from tax $98,204$98,204
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $209,487$209,487
VIII-12 Total revenueRelated to mission $11,037,276 · Unrelated business $0 · Excluded from tax $318,816$38,418,347
Part IX · Statement of functional expenses $35,270,059 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $409,924 · Management $51,997$461,921
IX-7 Other salaries and wagesPrograms $16,676,111 · Management $2,228,432$18,904,543
IX-8 Pension plan contributionsPrograms $192,793 · Management $36,818$229,611
IX-9 Other employee benefitsPrograms $2,114,428 · Management $274,571$2,388,999
IX-10 Payroll taxesPrograms $1,325,700 · Management $179,072$1,504,772
IX-11b Legal feesPrograms $2,351 · Management $119,432$121,783
IX-11c Accounting feesManagement $101,760$101,760
IX-11g Other fees for servicesPrograms $3,046,621$3,046,621
IX-12 Advertising and promotionPrograms $148,562 · Management $57,655$206,217
IX-13 Office expensesPrograms $371,974 · Management $132,498$504,472
IX-16 OccupancyPrograms $2,401,506 · Management $479,945$2,881,451
IX-17 TravelPrograms $54,784 · Management $16,025$70,809
IX-20 InterestPrograms $11,005 · Management $1,470$12,475
IX-22 Depreciation, depletion and amortizationPrograms $177,266 · Management $168,445$345,711
IX-23 InsurancePrograms $566,508 · Management $107,973$674,481
IX-24 Other expenses (24a–d)Programs $2,946,505 · Management $10,831$2,957,336
IX-24e All other expensesPrograms $853,770 · Management $3,327$857,097
IX-25 Total functional expensesPrograms $31,299,808 · Management $3,970,251 · Fundraising $0$35,270,059
Part X · Balance sheet $22,908,494 assets, 14 lines filed
Asset lines not itemized here account for $331,186; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $5,813,654$4,669,406
X-3 Pledges and grants receivableStart of year $7,212,847$8,361,063
X-9 Prepaid expenses and deferred chargesStart of year $518,064$813,343
X-10c Land, buildings and equipment, netStart of year $1,226,598$460,588
X-15 Other assetsStart of year $79,780$8,272,908
X-16 Total assetsStart of year $15,186,678$22,908,494
X-17 Accounts payable and accrued expensesStart of year $3,147,907$3,401,930
X-19 Deferred revenueStart of year $289,096$1,126,297
X-24 Unsecured notes and loans payableStart of year $4,230,830$446,172
X-25 Other liabilitiesStart of year $1,121,894$8,388,856
X-26 Total liabilitiesStart of year $8,789,727$13,363,255
X-27 Net assets without donor restrictionsStart of year $6,396,951$9,545,239
X-32 Total net assets or fund balancesStart of year $6,396,951$9,545,239
X-33 Total liabilities and net assetsStart of year $15,186,678$22,908,494
Part XI · Reconciliation of net assets $9,545,239 net assets at year end
XI-1 Total revenue$38,418,347
XI-2 Total expenses$35,270,059
XI-3 Revenue less expenses$3,148,288
XI-4 Net assets at start of year$6,396,951
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,545,239

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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