Civic Intelligence

West Central Services Inc.

990 • Fiscal year 2024 • EIN 22-2645978

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 25, 2024

85 Mechanic St Ste C2-1 Box A-10Lebanon, NH 03766

(603) 448-0126

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.25x

Higher debt load relative to assets than 58% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.21x

Higher debt load relative to revenue than 48% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

38th percentile

0.5%

Higher net margin than 38% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$192,233

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

19th percentile

-3.5%

Faster asset growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-3.2%

Faster revenue growth than 27% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$9,414,106

Down $342,887 (-3.5%) from 2023

Net Assets

Up

$7,105,340

Up $160,232 (+2.3%) from 2023

Liabilities

Down

$2,308,766

Down $503,119 (-18%) from 2023

Revenue

Down

$10,745,388

Down $357,678 (-3.2%) from 2023

Expenses

Up

$10,691,318

Up $889,760 (+9.1%) from 2023

Net Income

Down

$54,070

Down $1,247,438 (-96%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $2,569,354Liabilities 2010: $2,251,783Net Assets 2010: $317,5712010Assets 2011: $2,680,289Liabilities 2011: $2,260,787Net Assets 2011: $419,5022011Assets 2012: $2,493,906Liabilities 2012: $1,915,932Net Assets 2012: $577,9742012Assets 2013: $2,748,168Liabilities 2013: $1,978,872Net Assets 2013: $769,2962013Assets 2014: $2,820,394Liabilities 2014: $1,762,597Net Assets 2014: $1,057,7972014Assets 2015: $2,604,455Liabilities 2015: $1,231,921Net Assets 2015: $1,372,5342015Assets 2016: $2,730,541Liabilities 2016: $1,356,191Net Assets 2016: $1,374,3502016Assets 2017: $2,731,608Liabilities 2017: $1,342,937Net Assets 2017: $1,388,6712017Assets 2018: $2,446,291Liabilities 2018: $1,300,292Net Assets 2018: $1,145,9992018Assets 2019: $2,444,567Liabilities 2019: $1,239,656Net Assets 2019: $1,204,9112019Assets 2020: $4,490,269Liabilities 2020: $2,329,043Net Assets 2020: $2,161,2262020Assets 2021: $5,204,522Liabilities 2021: $1,220,147Net Assets 2021: $3,984,3752021Assets 2022: $7,170,287Liabilities 2022: $1,596,056Net Assets 2022: $5,574,2312022Assets 2023: $9,756,993Liabilities 2023: $2,811,885Net Assets 2023: $6,945,1082023Assets 2024: $9,414,106Liabilities 2024: $2,308,766Net Assets 2024: $7,105,3402024Assets 2025: $8,694,291Liabilities 2025: $1,823,247Net Assets 2025: $6,871,0442025

Highlighted filing

2024

Assets$9,414,106
Liabilities$2,308,766
Net Assets$7,105,340

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,748,8202010Revenue 2011: $10,510,663Expenses 2011: $10,427,706Net Income 2011: $82,9572011Revenue 2012: $9,929,514Expenses 2012: $9,763,688Net Income 2012: $165,8262012Expenses 2013: $10,106,9582013Revenue 2014: $9,975,905Expenses 2014: $9,730,032Net Income 2014: $245,8732014Revenue 2015: $10,207,746Expenses 2015: $9,903,603Net Income 2015: $304,1432015Revenue 2016: $9,718,564Expenses 2016: $9,723,597Net Income 2016: -$5,0332016Revenue 2017: $9,906,917Expenses 2017: $9,932,179Net Income 2017: -$25,2622017Revenue 2018: $9,340,757Expenses 2018: $9,618,764Net Income 2018: -$278,0072018Revenue 2019: $9,700,938Expenses 2019: $9,672,295Net Income 2019: $28,6432019Revenue 2020: $10,929,235Expenses 2020: $10,001,728Net Income 2020: $927,5072020Revenue 2021: $12,134,324Expenses 2021: $10,437,148Net Income 2021: $1,697,1762021Revenue 2022: $11,627,644Expenses 2022: $9,863,208Net Income 2022: $1,764,4362022Revenue 2023: $11,103,066Expenses 2023: $9,801,558Net Income 2023: $1,301,5082023Revenue 2024: $10,745,388Expenses 2024: $10,691,318Net Income 2024: $54,0702024Revenue 2025: $11,046,851Expenses 2025: $11,344,780Net Income 2025: -$297,9292025

Highlighted filing

2024

Revenue$10,745,388
Expenses$10,691,318
Net Income$54,070
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 25, 2024
Return Version
2023v5.0
Gross Receipts
$10,773,139
Mission and Program Overview

Mission

West central behavioral health's mission is to promote the health and quality of life of individuals, families and communities by providing treatment for mental illness and substance use disorders, while helping to reduce the stigma associated with these challenging conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,811,235$3,987,917▼ $823,318
Investments in Publicly Traded Securities$1,590,299$1,896,281▲ $305,982
Accounts Receivable$832,736$1,497,694▲ $664,958
Land, Buildings, and Equipment, Net$557,600$480,917▼ $76,683
Prepaid Expenses and Deferred Charges$114,235$172,958▲ $58,723
Total Assets$9,756,993$9,414,106▼ $342,887
Other Assets Total$1,850,888$1,378,339▼ $472,549
Liabilities
Other Liabilities$2,138,067$1,488,335▼ $649,732
Mortgage Notes Payable Secured by Investment Property$543,715$543,715→ $0
Accounts Payable and Accrued Expenses$72,499$215,716▲ $143,217
Deferred Revenue$57,604$61,000▲ $3,396
Total Liabilities$2,811,885$2,308,766▼ $503,119
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,596,438$6,818,915▲ $222,477
Net Assets With Donor Restrictions$348,670$286,425▼ $62,245
Total Net Assets Fund Balance$6,945,108$7,105,340▲ $160,232
Total Liabilities and Net Assets / Fund Balance$9,756,993$9,414,106▼ $342,887

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$312,160$331,107$643,267
Equipment$99,045$337,057$436,102
Leasehold Improvements$9,171$171,297$180,468
Other Land Buildings$39,846$41,996$81,842
Land$20,695-$20,695
Other Assets Org$29,321--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roger Osmun PhdOutgoing PreFT$191,064$1,169$192,233
Roger Osmun PhdOutgoing Pres./CEO-$191,064$1,169$192,233
Matthew SquiresMedical DirePT$151,842$29,589$181,431
Matthew SquiresMedical Director-$151,842$29,589$181,431
Diane RostonCFOPT$126,590$8,125$134,715
Robert GonyoVP ClinicalFT$103,686$12,718$116,404
Nancy NowellDirectorFT$101,250$2,636$103,886

Board Members and Trustees

NameTitle
Brian Lombardo MdChair
Lisa CohenVice Chair
Aimee ClaiborneDirector
Andrew HorvarthDirector
Anne PageDirector
Courtney PorterDirector
Darrell HotchkissDirector
Sarah RutterDirector
Sheila ShulmanDirector
William Torrey MdDirector
Charlene LovettDirector, Ch
Matthew HoudeDirector, Ch
Susan SeidlerDirector, Ch
Douglas Williamson-
Robert HansenInterim Pres
Phillip StockenOutgoing CHA
Brian MarsicovetereOutgoing Sec
Andrew SmithSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$3,365,962
Program Service Revenue
$7,156,731
Investment Income
$222,695
Other Revenue
$0
All Other Contributions
$1,741,796
Change in Net Assets
$54,070

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,745,388
Revenue Not Reported on Form 990
$106,162
Total Revenue per Audited Statements
$10,851,550
Total Revenue per Form 990
$10,745,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,060,190
Other Expenses$2,631,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,984,749$488,944-$6,473,693
Occupancy$1,234,167$83,745-$1,317,912
Other Employee Benefits$739,723$38,941-$778,664
Payroll Taxes$427,185$43,805-$470,990
Fees for Services Other$291,448--$291,448
Current Officers, Directors, Trustees, and Key Employees-$278,108-$278,108
Insurance$104,395$56,123-$160,518
Office Expenses$56,913$56,971-$113,884
Depreciation Depletion$45,614$42,203-$87,817
Travel$80,336$104-$80,440
Pension Plan Contributions$55,798$2,937-$58,735
Other Expenses$31,376$5,178-$36,554
Fees for Services Accounting-$33,750-$33,750
All Other Expenses$26,708$4,955-$31,663
Fees for Services Legal-$16,757-$16,757
Advertising$3,335--$3,335
Interest$404--$404
Total Functional Expenses$9,364,702$1,326,616$0$10,691,318

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,691,318
Total Expenses per Audited Statements$10,691,318
Total Expenses per Form 990$10,691,318
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$1,218,052
Deposits and Other Liabilities$145,223
Accrued Payroll$125,060
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the chief financial officer and the finance committee and approved by the board of directors before it is filed.

Form 990, Page 6, Part VI, Line 12C

The organizations governance committee regularly and consistently monitors and enforces compliance with the conflict of interest policy by requiring officers,board members and key employees to disclose annually interest that may give rise to conflicts.

Form 990, Page 6, Part VI, Line 15A

The ceo salary decisions are supported by review of comparable industry salaries by the executive committee of the board of directors that functions as the compensation committee.

Form 990, Page 6, Part VI, Line 19

The form 990 is made available to the public through guidestar as well as upon request at the administrative office. The financial statements and conflict of interest policy are available only through the request of the administrative office. All other governing documents can be obtained through the state of new hampshire website as well as the request of the administrative office.

Filing and Contact Details

Filer

Filer Name
West Central Services Inc
EIN
22-2645978
Phone
6034480126
Address
85 MECHANIC ST STE C2-1 BOX A-10, LEBANON, NH 03766
Doing Business As
West Central Behavioral Health

Signing Officer

Name
Robert Gonyo
Title
CFO
Phone
6034480126
Signed
2024-10-25

Organization Details

Principal Officer
Robert Gonyo
Formed
1987
Legal Domicile
Nh
Voting Board Members
16
Independent Board Members
15
Employees
148

Preparer

Firm
Kittell Branagan & Sargent
Address
154 N MAIN ST, ST ALBANS, VT 05478
Preparer
Mark Mayer CPA
Phone
8025249531
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

West central behavioral health's mission is to promote the health and quality of life of individuals, families and communities by providing treatment for mental illness and substance use disorders, while helping to reduce the stigma associated with these challenging conditions.

Financial Statement Notes

Schedule D, Page 3, Part X

Consideration has been given to uncertain tax positions. The federal income tax returns for the years ended after june 30, 2021 remain open for potential examination by major tax jurisdictions generally for three years after they were filed.

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IRS990/Form990PartVIISectionAGrp/PersonNm16COURTNEY PORTER
IRS990/Form990PartVIISectionAGrp/PersonNm17SARAH RUTTER
IRS990/Form990PartVIISectionAGrp/PersonNm18SUSAN SEIDLER
IRS990/Form990PartVIISectionAGrp/PersonNm19SHEILA SHULMAN
IRS990/Form990PartVIISectionAGrp/PersonNm20ANDREW SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm21PHILLIP STOCKEN
IRS990/Form990PartVIISectionAGrp/PersonNm22DOUGLAS WILLIAMSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0OUTGOING PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEDICAL DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt2CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP CLINICAL
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7INTERIM PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR, CH
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR, CH
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14OUTGOING SEC
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR, CH
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt21OUTGOING CHA
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IRS990/ProgramServiceRevenueGrp/Desc2RENTAL INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1404943
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IRS990/PYContributionsGrantsAmt02763251
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IRS990/PYInvestmentIncomeAmt093741
IRS990/PYOtherExpensesAmt02561215
IRS990/PYProgramServiceRevenueAmt08246074
IRS990/PYRevenuesLessExpensesAmt01301508
IRS990/PYSalariesCompEmpBnftPaidAmt07240343
IRS990/PYTotalExpensesAmt09801558
IRS990/PYTotalRevenueAmt011103066
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt054070
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.69$1.82$6.87$11.0$11.3$0.30
2024Detailed filing. Detailed filing data is available for this year.$9.41$2.31$7.11$10.7$10.7$0.05
2023Detailed filing. Detailed filing data is available for this year.$9.76$2.81$6.95$11.1$9.80$1.30
2022Detailed filing. Detailed filing data is available for this year.$7.17$1.60$5.57$11.6$9.86$1.76
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$1.22$3.98$12.1$10.4$1.70
2020Detailed filing. Detailed filing data is available for this year.$4.49$2.33$2.16$10.9$10.0$0.93
2019Detailed filing. Detailed filing data is available for this year.$2.44$1.24$1.20$9.70$9.67$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.45$1.30$1.15$9.34$9.62$0.28
2017Detailed filing. Detailed filing data is available for this year.$2.73$1.34$1.39$9.91$9.93$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.73$1.36$1.37$9.72$9.72$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.60$1.23$1.37$10.2$9.90$0.30
2014Detailed filing. Detailed filing data is available for this year.$2.82$1.76$1.06$9.98$9.73$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$1.98$0.77$10.1
2012Summary only. Only limited summary data is available for this year.$2.49$1.92$0.58$9.93$9.76$0.17
2011Summary only. Only limited summary data is available for this year.$2.68$2.26$0.42$10.5$10.4$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$2.25$0.32$11.7