Counseling for Change Inc

Nonprofit profile at a glance

EIN
760768790
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Evansville, IN, USA
Phone
8124912615
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

Official website

Reported finances

Revenue
$2,001,164
Expenses
$1,994,675
Assets
$902,318
Liabilities
$199

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • JEFF GREGORY (PRESIDENT)

Highest reported compensation

  • ROBIN MAGLINGER (EXECUTIVE DI): $156,754 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary exempt purpose is to provide various counseling services to all people in southern Indiana, western Kentucky and southern Illinois (the tri-state area). This includes drug and alcohol counseling, marriage counseling, anger management, etc. We serve both voluntary and court ordered clients.

What it reported doing in 2025

The main program is providing counseling for clients with a history of drug and alcohol abuse. Addiction counseling is provided in both group and individual formats. The group sessions are divided into classes. Clients are assigned to a class based on their needs. The group sessions are two hours long and are either two or three times per week depending on the class. One of these classes can be substituted with an individual session depending on need. Other types of counseling are usually through individual sessions. Our income is composed of fees paid by clients, insurance claims, donations and grants through state funded programs.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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

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: 72
  • Transparency & Controls: 65
  • Accountability: 74
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 81.1%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 81.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $157K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2014 to 2025
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.