The Guidance Center Inc

Nonprofit profile at a glance

EIN
860223720
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Flagstaff, AZ, USA
Phone
9287146407
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$21,299,326
Expenses
$21,952,943
Assets
$20,833,915
Liabilities
$4,122,223

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JON PEREZ PHD (BOARD PRESIDENT)
  • DEVON FORREST MBA MA (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • TERESA BERTSCH MD (CHIEF MEDICAL OFFICER): $512,157 total reported compensation
  • MICHAEL KUZMIN MPA (CHIEF FINANCIAL OFFICER): $403,877 total reported compensation
  • CHIRANJIR RAVI NARINE MD (MEDICAL DIRECTOR THRU JAN 2025): $369,091 total reported compensation

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

Overview

Mission

To improve the behavioral health of the people of our community. To be the provider of choice for behavioral health in northern Arizona, offering a full range of high-quality, cost-effective services.

What it reported doing in 2024

Adult outpatient services: tgc programs in outpatient services offer a scope of practice that includes: psychiatry, nursing and medication services, behvioral health crisis, pre-petition screenig, care/case management, peer support, vocational rehabilitation, and counseling in both individual and group formats. The overall goal is to improve the behavioral health of adults with serious mental illnesses or other mental and/or substance use conitions through the provision of high-quality, cost effective outpatient services. Treatment implements evidence-based therapy and service models. Staff are clinically superivsed by licensed behavioral health professionals and internal quality management ensures excellence in the provision of care.

Operating model

Revenue model
Earned-program. 83% 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. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 79
  • Accountability: 60
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 91.2%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 7th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.1%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 94.4% of revenue deployed · 91.2% of spending went to programs
  • Governance: 2 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $20M in reported program spending
  • Leadership: top reported pay $512K · 13 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.