Civic Intelligence

Passages Family Support

EIN 27-2831224 • 501(c)3 • Spokane, WA

Profile

To provide a peer support organization that strives to form healthy partnerships with clients by providing recovery-based support services, coordination of care, classes, and advocacy to families, youth, and children living in spokane county and facing mental health challenges.

1700 S Assembly Street Suite 300Spokane, WA 99224

passages-spokane.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.40x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

2.77x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

7th percentile

-35%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Assets

Up

$18,732,567

Up $3,959,914 (+27%) from 2022

Liabilities

Down

$7,549,249

Down $299,570 (-3.8%) from 2022

Net Assets

Up

$11,183,318

Up $4,259,484 (+62%) from 2022

Revenue

Down

$2,720,771

Down $3,643,215 (-57%) from 2022

Expenses

Down

$1,899,645

Down $3,613,850 (-66%) from 2022

Net Income

Down

$821,126

Down $29,365 (-3.5%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2012: $161,403Liabilities 2012: $41,906Net Assets 2012: $119,4972012Assets 2013: $258,517Liabilities 2013: $54,102Net Assets 2013: $204,4152013Assets 2014: $365,759Liabilities 2014: $160,644Net Assets 2014: $205,1152014Assets 2015: $707,626Liabilities 2015: $87,039Net Assets 2015: $620,5872015Assets 2018: $3,403,856Liabilities 2018: $179,691Net Assets 2018: $3,224,1652018Assets 2019: $4,003,060Liabilities 2019: $232,222Net Assets 2019: $3,770,8382019Assets 2020: $5,100,376Liabilities 2020: $259,734Net Assets 2020: $4,840,6422020Assets 2021: $6,337,205Liabilities 2021: $263,862Net Assets 2021: $6,073,3432021Assets 2022: $14,772,653Liabilities 2022: $7,848,819Net Assets 2022: $6,923,8342022Assets 2024: $18,732,567Liabilities 2024: $7,549,249Net Assets 2024: $11,183,3182024

Highlighted filing

2024

Assets$18,732,567
Liabilities$7,549,249
Net Assets$11,183,318

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0Expenses 2012: $568,6942012Expenses 2013: $774,9802013Revenue 2014: $1,081,264Expenses 2014: $1,080,564Net Income 2014: $7002014Revenue 2015: $2,052,516Expenses 2015: $1,637,044Net Income 2015: $415,4722015Revenue 2018: $4,528,051Expenses 2018: $3,332,214Net Income 2018: $1,195,8372018Revenue 2019: $5,130,017Expenses 2019: $4,583,344Net Income 2019: $546,6732019Revenue 2020: $5,736,832Expenses 2020: $4,667,028Net Income 2020: $1,069,8042020Revenue 2021: $6,361,348Expenses 2021: $5,128,647Net Income 2021: $1,232,7012021Revenue 2022: $6,363,986Expenses 2022: $5,513,495Net Income 2022: $850,4912022Revenue 2024: $2,720,771Expenses 2024: $1,899,645Net Income 2024: $821,1262024

Highlighted filing

2024

Revenue$2,720,771
Expenses$1,899,645
Net Income$821,126

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.0
Gross Receipts
$2,720,771
Mission and Program Overview

Mission

To provide a peer support organization that strives to form healthy partnerships with clients by providing recovery-based support services, coordination of care, classes, and advocacy to families, youth, and children living in spokane county and facing mental health challenges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,389,903$13,703,613▲ $313,710
Savings and Temporary Cash Investments$2,961,573$3,200,150▲ $238,577
Accounts Receivable$1,415,551$1,753,265▲ $337,714
Prepaid Expenses and Deferred Charges$117,917$75,539▼ $42,378
Total Assets$17,884,944$18,732,567▲ $847,623
Liabilities
Tax Exempt Bond Liabilities$6,578,861$6,534,623▼ $44,238
Mortgage Notes Payable Secured by Investment Property$642,403$643,362▲ $959
Accounts Payable and Accrued Expenses$301,488$371,264▲ $69,776
Total Liabilities$7,522,752$7,549,249▲ $26,497
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,362,192$11,183,318▲ $821,126
Total Net Assets Fund Balance$10,362,192$11,183,318▲ $821,126
Total Liabilities and Net Assets / Fund Balance$17,884,944$18,732,567▲ $847,623

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,292,488$577,003$11,869,491
Land$925,600-$925,600
Leasehold Improvements$729,766$33,944$763,710
Equipment$360,950$59,548$420,498
Other Land Buildings$394,809-$394,809
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebecca HammillCEOFT$295,270$9,410$304,680

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Meridian ConstructionConstruction10 S GRANT ST, Spokane, WA 99202$754,943
Revenue and Support

Revenue Composition

Contributions and Grants
$685,632
Program Service Revenue
$1,860,969
Investment Income
$16,666
Other Revenue
$157,504
All Other Contributions
$3,950
Change in Net Assets
$821,126

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,720,771
Total Revenue per Audited Statements
$2,720,771
Total Revenue per Form 990
$2,720,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,418,957
Other Expenses$480,688
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$901,400$108,095-$1,009,495
Other Employee Benefits$282,522$43,467-$325,989
Occupancy$76,497$9,818-$86,315
Office Expenses$73,255$13,045-$86,300
Fees for Services Other$33,452$45,873-$79,325
Current Officers, Directors, Trustees, and Key Employees$36,151$36,151-$72,302
Interest$62,183$7,981-$70,164
Depreciation Depletion$57,862$4,970-$62,832
Insurance-$38,138-$38,138
All Other Expenses$8,405$12,545-$20,950
Travel$8,630$6,974-$15,604
Advertising$8,577$917-$9,494
Pension Plan Contributions$4,975$766-$5,741
Payroll Taxes$4,706$724-$5,430
Other Expenses$4,869--$4,869
Conferences and Meetings$4,279$438-$4,717
Fees for Services Legal-$1,680-$1,680
Fees for Services Accounting-$300-$300
Total Functional Expenses$1,567,763$331,882$0$1,899,645

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,899,645
Total Expenses per Audited Statements$1,899,645
Total Expenses per Form 990$1,899,645
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Bradley NaccaratoFamily MemberEmploymentNo$15,768
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWashington Health Care Facilities2023-03-03$6,900,000To refinance building purchase.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$6,834,070$6,834,070$299,447-

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
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
Yes
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
Yes
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

A copy of the 990 is provided to the ceo who reviews the form, schedules and related attachments. Any comments or questions are addressed with the preparer and a final draft is presented to the board of directors who then approve the 990. Once management is satisfied with the 990, the ceo signs the form 8879-te authorizing the preparer to e-file the return.

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

Board members receive, review, and sign the conflict of interest policy when they become a member. Ongoing enforcement occurs through self disclosure as potential issues may arise during the member's term. If an issue arises, the interested person is excused from the meeting and the issue is voted on. The ceo monitors and enforces the policy.

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

The main source available to passages is an annual wage and benefit survey through united way for surrounding counties. This survey is utilized by the board in determining the ceo's compensation.

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

The ceo is the only officer or key employee. See form 990, part vi, line 15a.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Passages Family Support
EIN
27-2831224
Phone
5098929241
Address
1700 S ASSEMBLY STREET SUITE 300, SPOKANE, WA 99224

Signing Officer

Name
Rebecca Hammill
Title
CEO
Phone
5096881124
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Hammill
Formed
2010
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
78
Volunteers
9

Preparer

Firm
Dza Pllc
Address
12015 E MAIN AVE, SPOKANE VALLEY, WA 99206
Preparer
Rikki Patch
Phone
5092420874
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide a peer support organization that strives to form healthy partnerships with clients by providing recovery-based support services, coordination of care, classes, and advocacy to families, youth, and children living in spokane county and facing mental health challenges.

Form 990, Page 2, Part III, Line 4D

Other program services include medication management, peer bridger, peer pathfinder, intensive residential treatment, northeast family youth, system partner roundtable, and better health together. Medication management provides the prescribing and monitoring of psychotropic medications to individuals enrolled in gos, wise, and the irt programs. Peer bridger's are our certified peer counselors who work closely with the eastern state hospital (esh) to identify individuals in the care of esh, who with support and skill development can live successfully in the community. Peer bridgers start working with individuals prior to discharge from esh and stay connected to those individuals post-discharge to help ensure a successful transition from the in-patient setting to community living. Peer pathfinder's are our certified peer counselors who work closely with the local corrections facilities to identify individuals transitioning out of incarceration, who with support and skill development can live successfully in the community. Peer pathfinders start working with individuals prior to release from correction facilities and stay connected to those individuals post-release to help ensure a successful transition from the jail setting to community living. Intensive residential treatment (irt) provides services for individuals being discharged or diverted from state hospitals who need extra support to be successful in their transition into their community. The northeast family youth brings together diverse system partners including families and youth in public systems to learn about regional resources and to identify regional strengths and challenges within publicly funded programs that serve at-risk children and youth. The ne fysprt convener and tri-leads participate in the washington state health care authority/ division of behavioral health & recovery state family youth system partner roundtable. Through our regional accountable community of health, better health together, we participate in the integrated managed care initiative to improve health outcomes in northeast washington. Passages receives medicaid funding through managed care organizations. General state funds and mental health and substance use disorder federal block grant funding through the spokane county regional behavioral health administrative services organization and the washington state health care authority. We also are recipients of small grants from regional foundations and capital grants from the washington state department of commerce.

Financial Statement Notes

Schedule D, Page 3, Part X

Passages is exempt from federal income taxes under section 501(c)(3) of the internal revenue code except for income, if any, from activities unrelated to passages' exempt purpose. Passages evaluates uncertain tax positions whereby the effect of the uncertainty would be recorded if the outcome was considered probable and reasonably estimable. As of december 31, 2024 and september 30, 2023, passages had no uncertain tax positions.

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IRS990/MissionDesc0TO PROVIDE A PEER SUPPORT ORGANIZATION THAT STRIVES TO FORM HEALTHY PARTNERSHIPS WITH CLIENTS BY PROVIDING RECOVERY-BASED SUPPORT SERVICES, COORDINATION OF CARE, CLASSES, AND ADVOCACY TO FAMILIES, YOUTH, AND CHILDREN LIVING IN SPOKANE COUNTY AND FACING MENTAL HEALTH CHALLENGES.
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IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID MANAGED CARE
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IRS990/ProgSrvcAccomActy2Grp/Desc0WRAPAROUND WITH INTENSIVE SERVICES (WISE) PROVIDES COMPREHENSIVE BEHAVIORAL HEALTHCARE SERVICES AND SUPPORT TO MEDICAID-ELIGIBLE INDIVIDUALS AGE 21 OR YOUNGER AND THEIR FAMILIES. WISE IS DEDICATED TO KEEPING YOUTH WITH COMPLEX NEEDS IN THEIR HOMES AND COMMUNITIES, AND TO AVOID OR REDUCE COSTLY AND DISRUPTIVE OUT-OF-HOME PLACEMENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0320343
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IRS990/ProgSrvcAccomActy3Grp/Desc0PEER RESPITE IS A RECOVERY BASED VOLUNTARY OUTPATIENT PROGRAM THAT PROVIDES PEER-BASED CRISIS SUPPORT SERVICES IN A HOMELIKE SETTING FOR INDIVIDUALS EXPERIENCING EMOTIONAL DISTRESS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES INCLUDE MEDICATION MANAGEMENT, PEER BRIDGER, PEER PATHFINDER, INTENSIVE RESIDENTIAL TREATMENT, NORTHEAST FAMILY YOUTH, SYSTEM PARTNER ROUNDTABLE, AND BETTER HEALTH TOGETHER. MEDICATION MANAGEMENT PROVIDES THE PRESCRIBING AND MONITORING OF PSYCHOTROPIC MEDICATIONS TO INDIVIDUALS ENROLLED IN GOS, WISE, AND THE IRT PROGRAMS. PEER BRIDGER'S ARE OUR CERTIFIED PEER COUNSELORS WHO WORK CLOSELY WITH THE EASTERN STATE HOSPITAL (ESH) TO IDENTIFY INDIVIDUALS IN THE CARE OF ESH, WHO WITH SUPPORT AND SKILL DEVELOPMENT CAN LIVE SUCCESSFULLY IN THE COMMUNITY. PEER BRIDGERS START WORKING WITH INDIVIDUALS PRIOR TO DISCHARGE FROM ESH AND STAY CONNECTED TO THOSE INDIVIDUALS POST-DISCHARGE TO HELP ENSURE A SUCCESSFUL TRANSITION FROM THE IN-PATIENT SETTING TO COMMUNITY LIVING. PEER PATHFINDER'S ARE OUR CERTIFIED PEER COUNSELORS WHO WORK CLOSELY WITH THE LOCAL CORRECTIONS FACILITIES TO IDENTIFY INDIVIDUALS TRANSITIONING OUT OF INCARCERATION, WHO WITH SUPPORT AND SKILL DEVELOPMENT CAN LIVE SUCCESSFULLY IN THE COMMUNITY. PEER PATHFINDERS START WORKING WITH INDIVIDUALS PRIOR TO RELEASE FROM CORRECTION FACILITIES AND STAY CONNECTED TO THOSE INDIVIDUALS POST-RELEASE TO HELP ENSURE A SUCCESSFUL TRANSITION FROM THE JAIL SETTING TO COMMUNITY LIVING. INTENSIVE RESIDENTIAL TREATMENT (IRT) PROVIDES SERVICES FOR INDIVIDUALS BEING DISCHARGED OR DIVERTED FROM STATE HOSPITALS WHO NEED EXTRA SUPPORT TO BE SUCCESSFUL IN THEIR TRANSITION INTO THEIR COMMUNITY. THE NORTHEAST FAMILY YOUTH BRINGS TOGETHER DIVERSE SYSTEM PARTNERS INCLUDING FAMILIES AND YOUTH IN PUBLIC SYSTEMS TO LEARN ABOUT REGIONAL RESOURCES AND TO IDENTIFY REGIONAL STRENGTHS AND CHALLENGES WITHIN PUBLICLY FUNDED PROGRAMS THAT SERVE AT-RISK CHILDREN AND YOUTH. THE NE FYSPRT CONVENER AND TRI-LEADS PARTICIPATE IN THE WASHINGTON STATE HEALTH CARE AUTHORITY/ DIVISION OF BEHAVIORAL HEALTH & RECOVERY STATE FAMILY YOUTH SYSTEM PARTNER ROUNDTABLE. THROUGH OUR REGIONAL ACCOUNTABLE COMMUNITY OF HEALTH, BETTER HEALTH TOGETHER, WE PARTICIPATE IN THE INTEGRATED MANAGED CARE INITIATIVE TO IMPROVE HEALTH OUTCOMES IN NORTHEAST WASHINGTON. PASSAGES RECEIVES MEDICAID FUNDING THROUGH MANAGED CARE ORGANIZATIONS. GENERAL STATE FUNDS AND MENTAL HEALTH AND SUBSTANCE USE DISORDER FEDERAL BLOCK GRANT FUNDING THROUGH THE SPOKANE COUNTY REGIONAL BEHAVIORAL HEALTH ADMINISTRATIVE SERVICES ORGANIZATION AND THE WASHINGTON STATE HEALTH CARE AUTHORITY. WE ALSO ARE RECIPIENTS OF SMALL GRANTS FROM REGIONAL FOUNDATIONS AND CAPITAL GRANTS FROM THE WASHINGTON STATE DEPARTMENT OF COMMERCE.
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0821126
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt0904649
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt03200150
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0TRAINING AND OTHER INCOME 37,193 BETTER HEALTH TOGETHER INCENTIVES 519,491 ENHANCEMENT PLAN INCENTIVES 1,115,251 OTHER INCENTIVES 41,201
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1SCHEDULE A, PART II - COLUMNS 2020 THROUGH 2023 ARE FISCAL YEARS BEGINNING IN OCTOBER AND ENDING SEPTEMBER AND COLUMN 2024 IS A SHORT YEAR BEGINNING OCTOBER ENDING DECEMBER.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
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IRS990ScheduleA/TotalSupportAmt05147265
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PASSAGES IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE EXCEPT FOR INCOME, IF ANY, FROM ACTIVITIES UNRELATED TO PASSAGES' EXEMPT PURPOSE. PASSAGES EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF DECEMBER 31, 2024 AND SEPTEMBER 30, 2023, PASSAGES HAD NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0WASHINGTON HEALTH CARE FACILITIES TO REFINANCE BUILDING PURCHASE.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
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