C S A

Nonprofit profile at a glance

EIN
462240919
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
West Des Moines, IA, USA
Phone
5158831776
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$5,186,874
Expenses
$5,371,628
Assets
$2,989,490
Liabilities
$2,203,553

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • CHRISTINA SMITH (PRESIDENT/CEO)

Highest reported compensation

  • CHRISTINA SMITH (PRESIDENT/CEO): $109,844 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To partner with individuals, families, providers, and the community to promote growth and resilience in individuals living in central Iowa with disabilities such as mental illness, brain injury, intellectual disabilities and other developmental disabilities.

What it reported doing in 2024

Integrated behavioral health clinic: provides outpatient health therapy, medication management and psychiatric assessments. Our clinical team consists of licensed therapists and psychiatric medication practitioners with diverse backgrounds and specialties serving youth age five and up, families and adults in central Iowa.outpatient competency restoration program (ocr): provides mental health support, substance use treatment services, and didactic education to individuals across Iowa who are found incompetent to stand trial. Our clinical team works with the individual's established support network and medical team. The goal is to not only restore an individual as competent to stand trial but to also keep vulnerable individuals competent and out of the criminal justice system by linking them to needed support services and coordination care. (started in march of 2024)resource and referral line: provides 24/7 access to mental health and disability resource and referral information to adults, children and families living in polk county, Iowa.youth services: provides direct-care services to address the unique mental health, physical well-being, and social needs of youth with mental illness and their families.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: $1.06 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.6%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 90% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $4.8M in reported program spending
  • Leadership: top reported pay $110K · 13 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.