Pine Rest Christian Mental Health Services
Nonprofit profile at a glance
- EIN
- 381368360
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Grand Rapids, MI, United States
- Phone
- 866.852.4001
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Psychiatric Hospitals
- Affiliation
- Christianity
Reported finances
- Revenue
- $284,262,245
- Expenses
- $236,278,405
- Assets
- $211,655,554
- Liabilities
- $61,406,180
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
37 people listed
Executive titles in this filing
- Mark C Eastburg PhD (President & CEO)
- Ryan LaRue (Vice President of Contracts)
Highest reported compensation
- Mark C Eastburg PhD (President & CEO): $694,133 total reported compensation
- William Sanders (Chief Medical Officer): $594,052 total reported compensation
- Marwan Tabbara (Medical Staff): $572,544 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Pine Rest Christian Mental Health Services is called to express the healing ministry of Jesus Christ by providing behavioral health services with professional excellence, Christian integrity, and compassion. calls us to be always thinking about improving access to behavioral health services—making it easier for people to receive care that will alleviate their suffering. Today that means providing better access to care through new services and programs that are available in a timelier manner, in a more convenient location, and positioned for the best outcomes. Our breadth of talent and resources position us perfectly to contribute to research that can help establish new treatments and provide better outcomes to patients. We strive for not just access to services…but access for everyone to wellness and hope. We can’t solve the access problem alone. We are deeply committed to partnershi.
What it reported doing in 2024
Residency - The organization's third-largest department is the Graduate Medical Education (GME) Department, which operates in partnership with Michigan State University College of Human Medicine. Pine Rest trains the next generation of psychiatrists by fostering an environment of excellence grounded in clinical best practices, patient safety, quality of care, scholarly activity, research, and physician wellness. Established in July 2014, the GME Department has expanded over time with the addition of fellowship programs and a rural training track serving Northern Michigan. The department supports approximately 50 residents and fellows annually. Trainees complete supervised clinical rotations with attending physicians across hospital inpatient services, residential programs, outpatient clinics, urgent care, primary care, and other community-based settings, as well as participating in research and scholarly activities. The overarching goal of the program is to ensure a sustainable pipeline of highly trained psychiatrists to meet the current and future mental health needs of the State of Michigan.
Operating model
- Revenue model
- Other-operating. 77% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 89
- Accountability: 92
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.4%; rating input score 65
- Program expense ratio: 77.9%; rating input score 78
- Fundraising efficiency: $88.31 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 86.4%; rating input score 86; 33rd 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: 16.9%; rating input score 84; 84th percentile among comparable filings
- Total-asset coverage ratio: 0.9; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.29; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 3.2%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: 6.7% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 7.8% per year; rating input score 100; 65th percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 28th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 65.4% of revenue deployed · 77.9% of spending went to programs
- Governance: 19 of 22 board members independent · 9 of 9 filing controls reported
- Programs: 7 filed program accomplishments · $184M in reported program spending
- Leadership: top reported pay $694K · 37 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $58.9M reported
- Consistency: 45 of 45 current checks pass
- Schedules: 9 filed schedules · includes executive pay and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 18 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.