Whatcom Counseling & Psychiatric Clinic

Nonprofit profile at a glance

EIN
910696130
IRS 990 coverage
2009–2013
Forms available
Form 990 2013
Location
Bellingham, WA, USA
Phone
3606762220
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Official website

Reported finances

Revenue
$7,123,334
Expenses
$7,545,219
Assets
$3,574,858
Liabilities
$1,383,820

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • DENNIS DASHIELL (VICE PRESIDENT)
  • DAVE KLEIBER (PRESIDENT)
  • DEAN WIGHT (EXECUTIVE DIRECTOR)
  • JAN BODILY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LORI RUBENS (MEDICAL DIRECTOR): $208,315 total reported compensation
  • CHRISTOPHER NOELL (PSYCHIATRIST): $145,185 total reported compensation
  • DENNIS NEWSOME (PSYCHIATRIST): $142,339 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

So that lives may flourish, the clinic promotes the safety and well-being of our community through quality counseling and psychiatric services for all in need, and the support and safety of those at risk.

What it reported doing in 2013

Outpatient community mental health services, emergency crisis intervention services, substance abuse outpatient treatment services, serves people with severe and persistent mental illness as well as various mental health problems.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 77
  • Accountability: 100
  • Sustainability: 21
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88%; rating input score 88
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 70th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.9%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 6.6% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: -5.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 88% of revenue deployed · 83.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $6.3M in reported program spending
  • Leadership: top reported pay $208K · 17 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 4 filing years from 2009 to 2013
  • Contacts: How to reach this organization
  • Money network: 6 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.

Key Signals

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

  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.