Clinical & Support Options Inc

Nonprofit profile at a glance

EIN
042206041
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Northampton, MA, USA
Phone
4137731314
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$75,535,372
Expenses
$67,697,098
Assets
$73,494,284
Liabilities
$16,830,271

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

Leadership & pay

15 people listed

Executive titles in this filing

  • KARIN JEFFERS (PRESIDENT & CEO)

Highest reported compensation

  • KARIN JEFFERS (PRESIDENT & CEO): $396,732 total reported compensation
  • ADAM LOU (MEDICAL DIRECTOR): $363,494 total reported compensation
  • SERGIO KORNDORFER (ASSOC. MEDICAL DIRECTOR): $354,142 total reported compensation

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

Overview

Mission

Clinical & support options, inc. (cso) is a community agency in Massachusetts, providing a full range of comprehensive mental health, crisis stabilization, psychiatric and counseling services to adults, children, families, couples and seniors throughout the four counties of western Massachusetts. This continuum of care is available at pacilities in greenfield, orange, athol, northampton, amherst, pittsfield and springfield.cso is a full service behavioral health agency, which commits internally to excellence in our services while we collaborate externally with community partners to establish and participate in a comprehensive system of assistance and resources for the residents of our communities.

What it reported doing in 2024

Community based services including adult clubhouse, therapeutic day programming for youth, community partner intensive case management services, emergency shelter and resource center for adults experiencing homelessness and housing case management and supports provided to individuals in community settings with a goal to provide stability and enhanced quality of life.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some related-organization disclosures are missing and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 89.9%; rating input score 90
  • Fundraising efficiency: $161.62 raised per $1 spent on fundraising; rating input score 88; 88th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.4%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.09; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 18.6% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 89.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $60.9M in reported program spending
  • Leadership: top reported pay $397K · 15 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $7.8M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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 — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.