Northern Pines Mental Health Center

Nonprofit profile at a glance

EIN
410875464
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Little Falls, MN, USA
Phone
3206326647
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$21,771,931
Expenses
$21,275,492
Assets
$20,894,920
Liabilities
$1,632,463

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JAMES HOFER (PRESIDENT)
  • LAURA VAUGHN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LAURA VAUGHN (EXECUTIVE DIRECTOR): $247,462 total reported compensation
  • MELISSA BORON (DIRECTOR OF FINANCE): $191,672 total reported compensation
  • KATY SROCK (ADVANCED PRACTICE REGISTER): $189,430 total reported compensation

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

Overview

Mission

Providing direct and indirect services in the areas of mental health, developmental disabilites, and substance use to residents of aitkin, cass, crow wing, morrison, todd, and wadena counties.

What it reported doing in 2025

Northern pines is a comprehensive community mental health center that was established in 1964, with a six-county service area in central Minnesota that includes aitkin, cass, crow wing, morrison, todd, and wadena counties. We have offices in aitkin, brainerd, little falls, long prairie, staples, wadena and walker.we provide a full range of mental health services to all ages, including mobile and residential crisis outreach services, adult community based services, assertive community treatment services for adults and youth, children & family services, school-based services, mental health and wellness education and promotion, medication management, outpatient therapy, psychiatry, peer specialist services, substance use services, a drop-in center located in staples, and more.as an essential community provider, northern pines provides reduced or no-fee services, based on its sliding fee scale. A Minnesota nonprofit corporation, northern pines is governed by a volunteer board of directors, representing the communities it serves.

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

SUPPORTED - 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: 67
  • Transparency & Controls: 82
  • Accountability: 95
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 64th 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 77.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $16.4M in reported program spending
  • Leadership: top reported pay $247K · 14 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $823K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.