Counseling Associates Inc
Nonprofit profile at a glance
- EIN
- 237198398
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Russelville, AR, USA
- Phone
- 4799675570
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Mental Health Treatment F31 Psychiatric, Mental Health Hospital
Reported finances
- Revenue
- $11,555,019
- Expenses
- $11,578,088
- Assets
- $6,411,767
- Liabilities
- $11,260,242
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
64 people listed
Executive titles in this filing
- Brian W Davis (CEO)
Highest reported compensation
- Brian W Davis (CEO): $206,530 total reported compensation
- Keith Faught (CFO): $177,549 total reported compensation
- Penny D Clardy (APRN): $158,458 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide a full continuum of innovative, community-based behavioral health care services to enhance the quality of life for individuals in our communities, in a manner that respects and enhances the independence and decision-making of our clients, while conforming with national accreditation standards.
What it reported doing in 2024
Mental health outpatient program, including a broad array of comprehensive services to improve the quality of life for the mentally disabled.
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.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 71
- Accountability: 86
- Sustainability: 30
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.7%; rating input score 80
- Program expense ratio: 79.4%; rating input score 79
- Fundraising efficiency: $459.5 raised per $1 spent on fundraising; rating input score 94; 94th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -0.2%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 0.55; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 1.76; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0.9%; rating input score 86; 86th percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 25th percentile among comparable filings
- Revenue growth: 1.8% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: 6.3% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 79.7% of revenue deployed · 79.4% of spending went to programs
- Governance: 55 of 55 board members independent · 6 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $9.2M in reported program spending
- Leadership: top reported pay $207K · 64 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $150K reported
- Consistency: 32 of 32 current checks pass
- Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 8 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: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Sustainability: Operating margin scored 30/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.