The Counseling Center at Tree City Inc
Nonprofit profile at a glance
- EIN
- 844155576
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-N 2022
- Location
- Boise, ID, USA
- Phone
- 2089546272
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $317,468
- Expenses
- $379,479
- Assets
- $58,259
- Liabilities
- $112,517
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- BUD COMPHER (PRESIDENT)
- LYNN BOHECKER (CHIEF EXECUTIVE OFFICER)
People named in this filing
- BUD COMPHER (PRESIDENT)
- LYNN DEAKINS (SECRETARY)
- KRISTIE COTNER (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Counseling Center mission is to provide professional counseling and psychotherapy services to help individuals, couples, and families reach healthy holistic functioning and serves as a training site for students seeking practicum and internship experiences as well as postgraduates seeking clinical hours for advanced licensure.
What it reported doing in 2024
Master's Student Training: The Counseling Center at Tree City offers a comprehensive clinical training program for advanced master's students in counseling, marriage and family therapy, and social work. Designed to meet state licensure requirements and grounded in ethical, trauma-informed, and culturally responsive care, the program equips emerging clinicians with the skills necessary to serve diverse populations across Idaho. Students engage in direct patient care with children, adolescents, adults, couples, and families, addressing a wide range of presenting concerns including anxiety, depression, trauma, grief, suicidality, relational conflict, and life transitions. Interns typically complete 12-20 clinical hours per week and may participate in group therapy, psychoeducational workshops, and community outreach initiatives. The Counseling Center also serves as a training site for postgraduate clinicians seeking hours toward independent licensure.Each student is closely supervised by a state-licensed clinician, many of whom hold national certifications and advanced credentials. Supervision includes weekly individual and group sessions, live observation, case consultation, and video review, with a strong emphasis on ethical practice, diagnostic accuracy, and clinical documentation. The Counseling Center partners with regional universities to serve as an approved practicum and internship site, aligning evaluations with academic rubrics and licensure standards. Unique features of the program include exposure to the Guardian Angel Program, which models financial advocacy in mental health care, and optional training in faith-sensitive counseling for students interested in integrating spirituality into clinical work. Interns also receive crisis response training, including suicide risk assessment and safety planning. Graduates of the program consistently demonstrate strong clinical competence, ethical integrity, and readiness for professional practice in a variety of settings.
Operating model
- Revenue model
- Earned-program. 87% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 18
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.1%; rating input score 97
- Program expense ratio: 81.3%; rating input score 81
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -19.5%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.15; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 1.93; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 17.5% per year; rating input score 100; 82nd percentile among comparable filings
- Revenue growth: 16.3% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 4.4% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 97.1% of revenue deployed · 81.3% of spending went to programs
- Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $308K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Sustainability: Operating margin scored 14/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.