Guidance Center Inc

Nonprofit profile at a glance

EIN
481139846
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Leavenworth, KS, USA
Phone
9136825118
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$19,711,986
Expenses
$20,088,121
Assets
$8,771,831
Liabilities
$3,484,214

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

Leadership & pay

21 people listed

Executive titles in this filing

  • LOREN LUTES (PRESIDENT)
  • STEVIE DURKIN (CEO)

Highest reported compensation

  • WILLIAM WARNES (CHIEF MEDICA): $436,330 total reported compensation
  • DEBRA MORRIS (APRN): $192,300 total reported compensation
  • JEFFERY COPELAND (APRN): $191,197 total reported compensation

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

Overview

Mission

The guidance center promotes healthy communities by providing integrated behavioral healthcare services and partnering in the delivery of general healthcare to those we serve.

What it reported doing in 2024

Community based services - delivers individualized support to children and youth with serious emotional disturbances to promote stability and development within the home and school environment. Approximately 2,443 individuals served. Substance abuse services - provides outpatient addiction treatment and recovery support for clients referred by the federal bureau of prisons, u.s. Probation, medicaid alcohol & drug abuse programs, state block grants, local community corrections, and court services. Approximately 200 individuals served. Emergency services - operates a 24-hour crisis response system to address behavioral health and psychiatric emergencies for individuals and families in need. Approximately 211 individuals served.

Operating model

Revenue model
Earned-program. 73% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.9%; rating input score 85
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $81.73 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.9%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 11th percentile among comparable filings

Details

  • Where the money goes: 84.9% of revenue deployed · 83.3% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $16.7M in reported program spending
  • Leadership: top reported pay $436K · 21 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • 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 — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.