Civic Intelligence

Area Substance Abuse Council Inc

EIN 42-1114396 • 501(c)3 • Cedar Rapids, IA

Profile

Asac's mission is to provide proven accessible comprehensive substance abuse treatment and prevention services designed to enhance the quality of life for individuals, families, and communities in east central iowa. Our vision is for individuals to live healthy, drug free lives. Asac's services follow the continuum of care beginning with substance abuse prevention and include the various levels of treatment from outpatient, to residential, to aftercare.

3601 16th Ave SWCedar Rapids, IA 52404

www.asac.us

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.20x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

52nd percentile

0.24x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

83rd percentile

23%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2025

Revenue Growth

54th percentile

8.7%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2025

Assets

Up

$21,642,825

Up $3,567,028 (+20%) from 2024

Liabilities

Up

$4,361,638

Up $561,830 (+15%) from 2024

Net Assets

Up

$17,281,187

Up $3,005,198 (+21%) from 2024

Revenue

Up

$17,815,816

Up $1,035,490 (+6.2%) from 2024

Expenses

Up

$14,810,618

Up $2,049,827 (+16%) from 2024

Net Income

Down

$3,005,198

Down $1,014,337 (-25%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $7,507,521Liabilities 2010: $2,068,755Net Assets 2010: $5,438,7662010Assets 2011: $9,097,497Liabilities 2011: $2,291,621Net Assets 2011: $6,805,8762011Assets 2012: $10,375,597Liabilities 2012: $2,624,574Net Assets 2012: $7,751,0232012Assets 2013: $10,310,453Liabilities 2013: $2,569,737Net Assets 2013: $7,740,7162013Assets 2014: $10,387,832Liabilities 2014: $2,449,842Net Assets 2014: $7,937,9902014Assets 2015: $10,035,085Liabilities 2015: $2,170,786Net Assets 2015: $7,864,2992015Assets 2016: $10,159,207Liabilities 2016: $2,148,531Net Assets 2016: $8,010,6762016Assets 2017: $9,469,436Liabilities 2017: $2,879,240Net Assets 2017: $6,590,1962017Assets 2018: $9,191,963Liabilities 2018: $3,574,587Net Assets 2018: $5,617,3762018Assets 2019: $8,815,066Liabilities 2019: $3,911,604Net Assets 2019: $4,903,4622019Assets 2020: $11,050,840Liabilities 2020: $5,328,086Net Assets 2020: $5,722,7542020Assets 2021: $11,239,111Liabilities 2021: $3,594,376Net Assets 2021: $7,644,7352021Assets 2022: $11,919,914Liabilities 2022: $3,401,581Net Assets 2022: $8,518,3332022Assets 2023: $14,261,062Liabilities 2023: $4,004,608Net Assets 2023: $10,256,4542023Assets 2024: $18,075,797Liabilities 2024: $3,799,808Net Assets 2024: $14,275,9892024Assets 2025: $21,642,825Liabilities 2025: $4,361,638Net Assets 2025: $17,281,1872025

Highlighted filing

2025

Assets$21,642,825
Liabilities$4,361,638
Net Assets$17,281,187

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,057,9922010Revenue 2011: $10,573,691Expenses 2011: $9,872,542Net Income 2011: $701,1492011Expenses 2012: $10,411,4122012Expenses 2013: $10,578,1312013Revenue 2014: $11,228,486Expenses 2014: $11,031,212Net Income 2014: $197,2742014Revenue 2015: $11,079,088Expenses 2015: $11,152,779Net Income 2015: -$73,6912015Revenue 2016: $11,426,939Expenses 2016: $11,280,562Net Income 2016: $146,3772016Revenue 2017: $10,254,721Expenses 2017: $11,675,201Net Income 2017: -$1,420,4802017Revenue 2018: $10,239,381Expenses 2018: $11,212,201Net Income 2018: -$972,8202018Revenue 2019: $9,846,212Expenses 2019: $10,445,126Net Income 2019: -$598,9142019Revenue 2020: $11,007,395Expenses 2020: $10,188,103Net Income 2020: $819,2922020Revenue 2021: $12,721,563Expenses 2021: $10,799,582Net Income 2021: $1,921,9812021Revenue 2022: $12,188,379Expenses 2022: $11,314,781Net Income 2022: $873,5982022Revenue 2023: $15,077,522Expenses 2023: $13,482,892Net Income 2023: $1,594,6302023Revenue 2024: $16,780,326Expenses 2024: $12,760,791Net Income 2024: $4,019,5352024Revenue 2025: $17,815,816Expenses 2025: $14,810,618Net Income 2025: $3,005,1982025

Highlighted filing

2025

Revenue$17,815,816
Expenses$14,810,618
Net Income$3,005,198

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.6$4.36$17.3$17.8$14.8$3.01
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.1$3.80$14.3$16.8$12.8$4.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$4.00$10.3$15.1$13.5$1.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$3.40$8.52$12.2$11.3$0.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$3.59$7.64$12.7$10.8$1.92
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$5.33$5.72$11.0$10.2$0.82
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.82$3.91$4.90$9.85$10.4$0.60
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.19$3.57$5.62$10.2$11.2$0.97
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.47$2.88$6.59$10.3$11.7$1.42
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$2.15$8.01$11.4$11.3$0.15
2015Detailed filing. Detailed filing data is available for this year.$10.0$2.17$7.86$11.1$11.2$0.07
2014Detailed filing. Detailed filing data is available for this year.$10.4$2.45$7.94$11.2$11.0$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$2.57$7.74$10.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$2.62$7.75$10.4
2011Summary only. Only limited summary data is available for this year.$9.10$2.29$6.81$10.6$9.87$0.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.51$2.07$5.44$10.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 16, 2025
Return Version
2024v5.0
Gross Receipts
$17,825,210
Mission and Program Overview

Mission

Asac's mission is to provide proven accessible comprehensive substance abuse treatment and prevention services designed to enhance the quality of life for individuals, families, and communities in east central iowa. Our vision is for individuals to live healthy, drug free lives. Asac's services follow the continuum of care beginning with substance abuse prevention and include the various levels of treatment from outpatient, to residential, to aftercare.

To provide accessible, comprehensive behavioral health services delivered with dignity, respect and professionalism to reduce the impact of substance use and gambling disorders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,738,225$6,301,695▲ $563,470
Investments in Publicly Traded Securities$1,284,380$4,812,797▲ $3,528,417
Savings and Temporary Cash Investments$4,484,963$3,726,237▼ $758,726
Pledges and Grants Receivable$2,206,726$2,642,865▲ $436,139
Other Notes and Loans Receivable, Net$1,121,621$1,141,232▲ $19,611
Accounts Receivable$1,295,821$1,012,162▼ $283,659
Prepaid Expenses and Deferred Charges$106,609$207,007▲ $100,398
Cash and Non-Interest-Bearing Accounts$4,500$1,375▼ $3,125
Investments Other Securities$-124,457$-124,457→ $0
Total Assets$18,075,797$21,642,825▲ $3,567,028
Other Assets Total$1,957,409$1,921,912▼ $35,497
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,093,605$1,974,403▼ $119,202
Accounts Payable and Accrued Expenses$911,327$1,199,500▲ $288,173
Other Liabilities$794,876$1,187,735▲ $392,859
Total Liabilities$3,799,808$4,361,638▲ $561,830
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,612,214$16,691,777▲ $3,079,563
Net Assets With Donor Restrictions$663,775$589,410▼ $74,365
Total Net Assets Fund Balance$14,275,989$17,281,187▲ $3,005,198
Total Liabilities and Net Assets / Fund Balance$18,075,797$21,642,825▲ $3,567,028

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,496,895$3,675,714$8,172,609
Buildings$428,955$1,757,232$2,186,187
Equipment$619,091$870,541$1,489,632
Land$756,754-$756,754
Other Assets Org$668,435--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,135,217-▲ $118,260-$1,253,477
2023$1,026,643-▼ $32,718-$1,135,217
2022$959,120$1,026▲ $66,497-$1,026,643
2021$1,112,852$8,972▼ $162,704-$959,120
2020$90,675$1,000,436▲ $21,741-$1,112,852
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie BoesenbergExecutive DiFT$147,547$31,372$178,919
Stephanie BoesenbergExecutive Director-$147,547$31,372$178,919

Highest Paid Contractors

ContractorServicesLocationCompensation
Performance Food Service-reinhartFood Service4100 44TH AVE SW, Cedar Rapids, IA 52406$168,364
Revenue and Support

Revenue Composition

Contributions and Grants
$7,518,140
Program Service Revenue
$9,784,872
Investment Income
$403,686
Other Revenue
$109,118
All Other Contributions
$59,685
Change in Net Assets
$3,005,198
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,732,169
Other Expenses$4,078,449
Total Fundraising Expense$103,389
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,607,929$495,501$3,638$8,107,068
Other Employee Benefits$1,525,482$209,613$9,043$1,744,138
Occupancy$929,011$881-$929,892
Payroll Taxes$521,438$71,879$6,003$599,320
Depreciation Depletion$387,628$155,922-$543,550
Information Technology$183,483$172,078$5,547$361,108
Fees for Services Other$249,505$56,867-$306,372
Insurance$181,388$14,499$294$196,181
Current Officers, Directors, Trustees, and Key Employees$91,298$18,260$73,038$182,596
Travel$146,325$16,409$577$163,311
Fees for Services Accounting-$144,019-$144,019
Advertising$49,151$89,156$52$138,359
Pension Plan Contributions$88,466$10,581-$99,047
Fees for Services Management-$91,419-$91,419
Interest-$82,895-$82,895
Office Expenses$57,045$15,028-$72,073
Fees for Services Legal-$13,250-$13,250
Other Expenses$30$7,702$4,651$7,732
Total Functional Expenses$12,914,897$1,792,332$103,389$14,810,618
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$737,735
Refundable Advance - Arpa$450,000
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A draft of the form 990 will be distributed to all board members who will be given the opportunity to ask questions and make comments prior to its filing.

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

Before entering into agreements with new vendors, a review is completed to verify that the vendor is not a related party. New staff are provided with a personnel manual which includes the conflict of interest policy. New board members go through an orientation which includes an explanation of the conflict of interest policy.

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

The executive director submits a compensation proposal to the board of directors. The board reviews the proposal and, based on the accomplishments of the executive director, determines the compensation to be awarded to the executive director. The executive director determines the compensation for key employees. These employees are evaluated on a merit scoring system. The overall annual percentage increase is generally consistent with the overall percentage increase awarded to staff.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Area Substance Abuse Council Inc
EIN
42-1114396
Phone
3193904611
Address
3601 16TH AVE SW, CEDAR RAPIDS, IA 52404

Signing Officer

Name
Stephanie Boesenberg
Title
Executive Director
Phone
3193904611
Signed
2025-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Boesenberg
Formed
1978
Legal Domicile
Ia
Voting Board Members
13
Independent Board Members
13
Employees
231
Volunteers
38

Preparer

Firm
Forge Financial & Management Consulting
Address
1245 JORDAN CREEK PKWY STE 100, WEST DES MOINES, IA 50266-2343
Preparer
Justin a Plate CPA
Phone
5156203050
Supplemental Narrative

Additional Explanations

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

Asac prevention delivers evidence-based strategies and community education to address substance misuse, problem gambling, and suicide prevention in seven counties in eastern iowa including linn, jones, benton, jackson, clinton, dubuque, and delaware. Certified prevention specialists implement strategies intended to prevent or reduce therisk of developing a behavioral health problem. Prevention strategies include primary prevention services directed towards youth and adults prior to onset, coalition coordination to strengthen collaboration among various sectors of the community who are all working to prevent substance misuse, problem gambling, and suicide, promotion and intervention to support the entire continuum of behavioral health services, and network services to improve, promote, and expand services across the asac service area. These prevention strategies increase the understanding of substance misuse, problem gambling issues, and suicide and reduce the stigma of receiving support to address these behavioral health concerns. Asac prevention collaborates with community sectors such as school administration, first responders, treatment and recovery services, law enforcement, as well as others, to assess community needs, build capacity to address those needs, plan and implement evidence-based and promising practices related to those needs, and evaluate the practices to ensure sustainability.asac prevention projects are supported by federal, state, county, and local agencies and organizations to ensure exceptional prevention services are available and implemented throughout asacs seven-county catchment area.

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

Asac offers a comprehensive continuum of substance use treatment and problem gambling services, including early intervention, assessments, outpatient therapy, residential treatment, halfway houses, partial hospitalization, care navigation, peer support, and transitional housing. Each program is thoughtfully designed to meet the unique needs of diverse populations, including adolescents, men, women, pregnant women, mothers with children, families, and individuals experiencing homelessness. In fiscal year 2024, asac served more than 3,400 individuals, delivering person-centered care that empowers long-term recovery. We are proud to report a 59% treatment completion rate, exceeding the benchmark set by the iowa department of health and human services. Even more importantly, our impact goes beyond completion: 89% of patients reported an improved overall quality of life after treatmentup from 80% at admissiona powerful testament to the effectiveness and compassion of our care. Asac remains deeply committed to expanding access to care and strengthening recovery pathways for individuals of all ages. By continuing to evolve and adapt our services, we ensure that every person we serve receives the care they need to heal and thrive.

Form 990, Part XI, Line 9

Cumulative effect of applying asc 842 0

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds represents amounts held by a community foundation for the organization. The earnings of this fund can be used for operating purposes.

Schedule D, Page 3, Part X

Asac is a nonprofit corporation as described in section 501(c)(3) of the internal revenue code and is exempt from federal taxes pursuant to section 501(a) of the code. The corporation is a taxpaying entity and files federal and state income tax returns. The partnerships are not taxpaying entities for federal income tax purposes, and thus no income tax expense has been recorded in the consolidated financial statements. Income from partnerships is taxed to the partners in their individual returns.

Raw XML AppendixShowing 400 of 682 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0ASAC PREVENTION DELIVERS EVIDENCE-BASED STRATEGIES AND COMMUNITY EDUCATION TO ADDRESS SUBSTANCE MISUSE, PROBLEM GAMBLING, AND SUICIDE PREVENTION IN SEVEN COUNTIES IN EASTERN IOWA INCLUDING LINN, JONES, BENTON, JACKSON, CLINTON, DUBUQUE, AND DELAWARE. CERTIFIED PREVENTION SPECIALISTS IMPLEMENT STRATEGIES INTENDED TO PREVENT OR REDUCE THERISK OF DEVELOPING A BEHAVIORAL HEALTH PROBLEM. PREVENTION STRATEGIES INCLUDE PRIMARY PREVENTION SERVICES DIRECTED TOWARDS YOUTH AND ADULTS PRIOR TO ONSET, COALITION COORDINATION TO STRENGTHEN COLLABORATION AMONG VARIOUS SECTORS OF THE COMMUNITY WHO ARE ALL WORKING TO PREVENT SUBSTANCE MISUSE, PROBLEM GAMBLING, AND SUICIDE, PROMOTION AND INTERVENTION TO SUPPORT THE ENTIRE CONTINUUM OF BEHAVIORAL HEALTH SERVICES, AND NETWORK SERVICES TO IMPROVE, PROMOTE, AND EXPAND SERVICES ACROSS THE ASAC SERVICE AREA. THESE PREVENTION STRATEGIES INCREASE THE UNDERSTANDING OF SUBSTANCE MISUSE, PROBLEM GAMBLING ISSUES, AND SUICIDE AND REDUCE THE STIGMA OF RECEIVING SUPPORT TO ADDRESS THESE BEHAVIORAL HEALTH CONCERNS. ASAC PREVENTION COLLABORATES WITH COMMUNITY SECTORS SUCH AS SCHOOL ADMINISTRATION, FIRST RESPONDERS, TREATMENT AND RECOVERY SERVICES, LAW ENFORCEMENT, AS WELL AS OTHERS, TO ASSESS COMMUNITY NEEDS, BUILD CAPACITY TO ADDRESS THOSE NEEDS, PLAN AND IMPLEMENT EVIDENCE-BASED AND PROMISING PRACTICES RELATED TO THOSE NEEDS, AND EVALUATE THE PRACTICES TO ENSURE SUSTAINABILITY.ASAC PREVENTION PROJECTS ARE SUPPORTED BY FEDERAL, STATE, COUNTY, AND LOCAL AGENCIES AND ORGANIZATIONS TO ENSURE EXCEPTIONAL PREVENTION SERVICES ARE AVAILABLE AND IMPLEMENTED THROUGHOUT ASACS SEVEN-COUNTY CATCHMENT AREA.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 193,726 MANAGEMENT FEES 0

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