Civic Intelligence

Cloud Peak Counseling Center

990 • Fiscal year 2020 • EIN 83-0235231

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 13, 2021

401 South 23rd StWorland, WY 82401

(307) 347-6165

Siviq Scores

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

Liabilities / Assets

65th percentile

0.23x

Higher debt load relative to assets than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.18x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

54th percentile

7.3%

Higher net margin than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

73rd percentile

$110,891

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

61st percentile

11%

Faster asset growth than 61% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

64th percentile

8.8%

Faster revenue growth than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,979,697

Up $199,981 (+11%) from 2019

Net Assets

Up

$1,532,736

Up $182,259 (+13%) from 2019

Liabilities

Up

$446,961

Up $17,692 (+4.1%) from 2019

Revenue

Up

$2,486,823

Up $201,313 (+8.8%) from 2019

Expenses

Down

$2,304,534

Down $552,875 (-19%) from 2019

Net Income

Up

$182,289

Up $754,188 (+132%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $2,553,473Liabilities 2012: $448,877Net Assets 2012: $2,104,5962012Assets 2013: $2,725,558Liabilities 2013: $427,174Net Assets 2013: $2,298,3842013Assets 2014: $2,611,342Liabilities 2014: $278,833Net Assets 2014: $2,332,5092014Assets 2015: $2,627,547Liabilities 2015: $286,077Net Assets 2015: $2,341,4702015Assets 2016: $2,478,274Liabilities 2016: $146,488Net Assets 2016: $2,331,7862016Assets 2017: $2,186,552Liabilities 2017: $178,413Net Assets 2017: $2,008,1392017Assets 2018: $2,047,937Liabilities 2018: $125,591Net Assets 2018: $1,922,3462018Assets 2019: $1,779,716Liabilities 2019: $429,269Net Assets 2019: $1,350,4772019Assets 2020: $1,979,697Liabilities 2020: $446,961Net Assets 2020: $1,532,7362020Assets 2021: $2,648,073Liabilities 2021: $114,967Net Assets 2021: $2,533,1062021Assets 2022: $2,930,055Liabilities 2022: $111,899Net Assets 2022: $2,818,1562022Assets 2023: $3,234,362Liabilities 2023: $195,440Net Assets 2023: $3,038,9222023Assets 2024: $9,437,512Liabilities 2024: $908,814Net Assets 2024: $8,528,6982024Assets 2025: $13,004,338Liabilities 2025: $775,266Net Assets 2025: $12,229,0722025

Highlighted filing

2020

Assets$1,979,697
Liabilities$446,961
Net Assets$1,532,736

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2012: $2,644,8922012Revenue 2013: $2,894,178Expenses 2013: $2,700,392Net Income 2013: $193,7862013Revenue 2014: $2,697,386Expenses 2014: $2,663,261Net Income 2014: $34,1252014Revenue 2015: $2,675,900Expenses 2015: $2,666,939Net Income 2015: $8,9612015Revenue 2016: $2,693,345Expenses 2016: $2,703,029Net Income 2016: -$9,6842016Revenue 2017: $2,469,350Expenses 2017: $2,792,997Net Income 2017: -$323,6472017Revenue 2018: $2,728,092Expenses 2018: $2,813,885Net Income 2018: -$85,7932018Revenue 2019: $2,285,510Expenses 2019: $2,857,409Net Income 2019: -$571,8992019Revenue 2020: $2,486,823Expenses 2020: $2,304,534Net Income 2020: $182,2892020Revenue 2021: $3,079,323Expenses 2021: $2,212,763Net Income 2021: $866,5602021Revenue 2022: $2,390,820Expenses 2022: $2,105,770Net Income 2022: $285,0502022Revenue 2023: $2,405,986Expenses 2023: $2,185,220Net Income 2023: $220,7662023Revenue 2024: $4,261,406Expenses 2024: $3,613,574Net Income 2024: $647,8322024Revenue 2025: $9,629,252Expenses 2025: $6,016,769Net Income 2025: $3,612,4832025

Highlighted filing

2020

Revenue$2,486,823
Expenses$2,304,534
Net Income$182,289
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 13, 2021
Return Version
2019v5.0
Gross Receipts
$2,533,130
Mission and Program Overview

Mission

Provide mental heath services

Provide mental health services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,402,686$1,325,445▼ $77,241
Cash and Non-Interest-Bearing Accounts$136,627$439,754▲ $303,127
Accounts Receivable$193,859$109,562▼ $84,297
Savings and Temporary Cash Investments$38,600$77,125▲ $38,525
Prepaid Expenses and Deferred Charges$7,944$27,811▲ $19,867
Total Assets$1,779,716$1,979,697▲ $199,981
Liabilities
Mortgage Notes Payable Secured by Investment Property$28,950$334,164▲ $305,214
Accounts Payable and Accrued Expenses$358,925$81,467▼ $277,458
Other Liabilities$41,394$31,330▼ $10,064
Total Liabilities$429,269$446,961▲ $17,692
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,350,447$1,532,736▲ $182,289
Total Net Assets Fund Balance$1,350,447$1,532,736▲ $182,289
Total Liabilities and Net Assets / Fund Balance$1,779,716$1,979,697▲ $199,981

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,088,378$814,445$1,902,823
Land$220,034-$220,034
Equipment$13,492$145,322$158,814
Other Land Buildings$3,541$123,191$126,732
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark RusslerExec DirectoFT$110,891$110,891
Mary JohnsonExec Directo-$58,352$58,352

Board Members and Trustees

NameTitle
Nancy FrederickPresident
David NicholasDirector
Jay StallingsDirector
Jimmy PhelpsDirector
Linda AndersonDirector
John DavisSecretary
Marty HinkleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,576,237
Program Service Revenue
$809,188
Investment Income
$675
Other Revenue
$100,723
All Other Contributions
$18,564
Change in Net Assets
$182,289

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,486,823
Total Revenue per Audited Statements
$2,486,823
Total Revenue per Form 990
$2,486,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,852,747
Other Expenses$451,787
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,098,982$201,897-$1,300,879
Other Employee Benefits$348,503$31,327-$379,830
Fees for Services Other$74,781$73,309-$148,090
Payroll Taxes$90,744$21,286-$112,030
Depreciation Depletion-$82,277-$82,277
Current Officers, Directors, Trustees, and Key Employees-$60,008-$60,008
Occupancy$27,299$23,596-$50,895
Office Expenses$14,180$26,865-$41,045
Conferences and Meetings$16,902$18,757-$35,659
Insurance$22,185$6,958-$29,143
Other Expenses$3,080$2,142-$5,222
Total Functional Expenses$1,714,937$589,597$0$2,304,534

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,304,534
Total Expenses per Audited Statements$2,304,534
Total Expenses per Form 990$2,304,534
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
Accrued Absences$31,330
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 form 990 is provided to the board of directors for review and approval prior to being filed.

Form 990, Page 6, Part VI, Line 19

A copy of governing documents and financial statements are available to the public upon request.

Form 990, Part VIII

Effective july 20, 2013 the center entered into an executive director agreement with yellowstone behavioral health center (ybhc). Under this agreement the executive director is required to dedicate time and effort to each of the two centers as he deems necessary. The cost of all compensation is required to be borne equally by the center and ybhc. This compensation agreement also includes fringe benefits, which include contributions to a simple plan, coverage under medical insurance plan, a 25,000 term life insurance policy, and any other benefits provided to employees pursuant to personnel policy. All salary (and benefits) costs are initially paid by cpcc; a subsequent invoice is then submitted to ybhc for reimbursement of their portion of the payroll costs for the services provided by the executive director. The term of this agreement is effective as of august 8th 2015. The agreement ended in december of 2019 with the resignation of the current director. Both centers agreed to employ their own director. A shared services agreement was also made effective on september 10th 2013 between the cpcc and ybhc. This agreement covers the various services that will be shared between the two centers as a result of executive director agreement (as discussed above). The two centers agree to share the following services and administrative functions: information technology, billing of clients, administration of grants or contracts, applications for grants or contracts, bookkeeping services, and human resource services. The agreement is in effect as long as the two centers share the same executive director, or after 90 days written notice of termination of the agreement, whichever comes first. In the event the two centers no longer share the same executive director, both entities agree to work cooperatively with one another to either enter into another shared services agreement, or work to separate the functions between the centers. The centers will divide the cost for the shared services as described above based on a 50/50 split. However, both centers agree to mutually examine and test this cost sharing during the first six months of the agreement and if documented proof can be made by either center that this 50/50 split is not fair, the parties agree to adjust the percentage accordingly. The two centers will maintain separate checking accounts for all income and expenses. Each center will also prepare separate financial statements to be audited separately per state contract requirements. A separate and independent board will be maintained for each center, and the overall policies of each counseling center will remain the responsibility of each entity's board of directors. In addition to the shared services agreement, cpcc and ybhc began operating under a joint venture agreement effective march 1st, 2017. This agreement included the establishment of intermountain health centers ("imhc"), a wyoming public benefit corporation. Four members form the board of each entity serve on the imhc board pursuant to the imhc by-laws adopted in april 2017. The primary purpose of imhc is to contract with the wyoming department of health for provision of mental health, substance abuse, and human services to the citizens of park and washakie counties through a single entity. Cpcc and ybhc will contract with imhc for provision of those services under the joint venture agreement. Line 11a during the year ended june 30th 2018 the center received notice of a complaint filed by a former employee with the u.s. Equal opportunity commissions ("eeoc") alleging a violation of the americans with disabilities act. During the year ended june 30th, 2020 the center entered into an agreement to settle and release the claims against the center by the plaintiff, without any admission of guilty by the center, in consideration for 40,000. Pursuant to the agreement the plaintiff has withdrawn their complaint with eeoc and released the center from any and all claims. The eeoc has

Filing and Contact Details

Filer

Filer Name
Cloud Peak Counseling Center
EIN
83-0235231
Address
401 SOUTH 23RD ST, WORLAND, WY 82401

Signing Officer

Name
Mary Johnson
Title
Exec Director
Signed
2021-01-13

Organization Details

Principal Officer
Mary Johnson
Legal Domicile
Wy
Voting Board Members
7
Independent Board Members
7
Employees
64

Preparer

Firm
Koerwitz Michel Wright & Assoc Pc
Address
PO BOX 1362, THERMOPOLIS, WY 82443
Preparer
Michael J Wright
Phone
3078643173
Supplemental Narrative

Additional Explanations

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

To provide client assistance to clients

Raw XML AppendixShowing 400 of 433 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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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0123191
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE CLIENT ASSISTANCE TO CLIENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EFFECTIVE JULY 20, 2013 THE CENTER ENTERED INTO AN EXECUTIVE DIRECTOR AGREEMENT WITH YELLOWSTONE BEHAVIORAL HEALTH CENTER (YBHC). UNDER THIS AGREEMENT THE EXECUTIVE DIRECTOR IS REQUIRED TO DEDICATE TIME AND EFFORT TO EACH OF THE TWO CENTERS AS HE DEEMS NECESSARY. THE COST OF ALL COMPENSATION IS REQUIRED TO BE BORNE EQUALLY BY THE CENTER AND YBHC. THIS COMPENSATION AGREEMENT ALSO INCLUDES FRINGE BENEFITS, WHICH INCLUDE CONTRIBUTIONS TO A SIMPLE PLAN, COVERAGE UNDER MEDICAL INSURANCE PLAN, A 25,000 TERM LIFE INSURANCE POLICY, AND ANY OTHER BENEFITS PROVIDED TO EMPLOYEES PURSUANT TO PERSONNEL POLICY. ALL SALARY (AND BENEFITS) COSTS ARE INITIALLY PAID BY CPCC; A SUBSEQUENT INVOICE IS THEN SUBMITTED TO YBHC FOR REIMBURSEMENT OF THEIR PORTION OF THE PAYROLL COSTS FOR THE SERVICES PROVIDED BY THE EXECUTIVE DIRECTOR. THE TERM OF THIS AGREEMENT IS EFFECTIVE AS OF AUGUST 8TH 2015. THE AGREEMENT ENDED IN DECEMBER OF 2019 WITH THE RESIGNATION OF THE CURRENT DIRECTOR. BOTH CENTERS AGREED TO EMPLOY THEIR OWN DIRECTOR. A SHARED SERVICES AGREEMENT WAS ALSO MADE EFFECTIVE ON SEPTEMBER 10TH 2013 BETWEEN THE CPCC AND YBHC. THIS AGREEMENT COVERS THE VARIOUS SERVICES THAT WILL BE SHARED BETWEEN THE TWO CENTERS AS A RESULT OF EXECUTIVE DIRECTOR AGREEMENT (AS DISCUSSED ABOVE). THE TWO CENTERS AGREE TO SHARE THE FOLLOWING SERVICES AND ADMINISTRATIVE FUNCTIONS: INFORMATION TECHNOLOGY, BILLING OF CLIENTS, ADMINISTRATION OF GRANTS OR CONTRACTS, APPLICATIONS FOR GRANTS OR CONTRACTS, BOOKKEEPING SERVICES, AND HUMAN RESOURCE SERVICES. THE AGREEMENT IS IN EFFECT AS LONG AS THE TWO CENTERS SHARE THE SAME EXECUTIVE DIRECTOR, OR AFTER 90 DAYS WRITTEN NOTICE OF TERMINATION OF THE AGREEMENT, WHICHEVER COMES FIRST. IN THE EVENT THE TWO CENTERS NO LONGER SHARE THE SAME EXECUTIVE DIRECTOR, BOTH ENTITIES AGREE TO WORK COOPERATIVELY WITH ONE ANOTHER TO EITHER ENTER INTO ANOTHER SHARED SERVICES AGREEMENT, OR WORK TO SEPARATE THE FUNCTIONS BETWEEN THE CENTERS. THE CENTERS WILL DIVIDE THE COST FOR THE SHARED SERVICES AS DESCRIBED ABOVE BASED ON A 50/50 SPLIT. HOWEVER, BOTH CENTERS AGREE TO MUTUALLY EXAMINE AND TEST THIS COST SHARING DURING THE FIRST SIX MONTHS OF THE AGREEMENT AND IF DOCUMENTED PROOF CAN BE MADE BY EITHER CENTER THAT THIS 50/50 SPLIT IS NOT FAIR, THE PARTIES AGREE TO ADJUST THE PERCENTAGE ACCORDINGLY. THE TWO CENTERS WILL MAINTAIN SEPARATE CHECKING ACCOUNTS FOR ALL INCOME AND EXPENSES. EACH CENTER WILL ALSO PREPARE SEPARATE FINANCIAL STATEMENTS TO BE AUDITED SEPARATELY PER STATE CONTRACT REQUIREMENTS. A SEPARATE AND INDEPENDENT BOARD WILL BE MAINTAINED FOR EACH CENTER, AND THE OVERALL POLICIES OF EACH COUNSELING CENTER WILL REMAIN THE RESPONSIBILITY OF EACH ENTITY'S BOARD OF DIRECTORS. IN ADDITION TO THE SHARED SERVICES AGREEMENT, CPCC AND YBHC BEGAN OPERATING UNDER A JOINT VENTURE AGREEMENT EFFECTIVE MARCH 1ST, 2017. THIS AGREEMENT INCLUDED THE ESTABLISHMENT OF INTERMOUNTAIN HEALTH CENTERS ("IMHC"), A WYOMING PUBLIC BENEFIT CORPORATION. FOUR MEMBERS FORM THE BOARD OF EACH ENTITY SERVE ON THE IMHC BOARD PURSUANT TO THE IMHC BY-LAWS ADOPTED IN APRIL 2017. THE PRIMARY PURPOSE OF IMHC IS TO CONTRACT WITH THE WYOMING DEPARTMENT OF HEALTH FOR PROVISION OF MENTAL HEALTH, SUBSTANCE ABUSE, AND HUMAN SERVICES TO THE CITIZENS OF PARK AND WASHAKIE COUNTIES THROUGH A SINGLE ENTITY. CPCC AND YBHC WILL CONTRACT WITH IMHC FOR PROVISION OF THOSE SERVICES UNDER THE JOINT VENTURE AGREEMENT. LINE 11A DURING THE YEAR ENDED JUNE 30TH 2018 THE CENTER RECEIVED NOTICE OF A COMPLAINT FILED BY A FORMER EMPLOYEE WITH THE U.S. EQUAL OPPORTUNITY COMMISSIONS ("EEOC") ALLEGING A VIOLATION OF THE AMERICANS WITH DISABILITIES ACT. DURING THE YEAR ENDED JUNE 30TH, 2020 THE CENTER ENTERED INTO AN AGREEMENT TO SETTLE AND RELEASE THE CLAIMS AGAINST THE CENTER BY THE PLAINTIFF, WITHOUT ANY ADMISSION OF GUILTY BY THE CENTER, IN CONSIDERATION FOR 40,000. PURSUANT TO THE AGREEMENT THE PLAINTIFF HAS WITHDRAWN THEIR COMPLAINT WITH EEOC AND RELEASED THE CENTER FROM ANY AND ALL CLAIMS. THE EEOC HAS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VIII
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt01576237
IRS990/TotalEmployeeCnt064
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01714937
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.0$0.78$12.2$9.63$6.02$3.61
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.44$0.91$8.53$4.26$3.61$0.65
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.20$3.04$2.41$2.19$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.11$2.82$2.39$2.11$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.11$2.53$3.08$2.21$0.87
2020Detailed filing. Detailed filing data is available for this year.$1.98$0.45$1.53$2.49$2.30$0.18
2019Summary only. Only limited summary data is available for this year.$1.78$0.43$1.35$2.29$2.86$0.57
2018Summary only. Only limited summary data is available for this year.$2.05$0.13$1.92$2.73$2.81$0.09
2017Summary only. Only limited summary data is available for this year.$2.19$0.18$2.01$2.47$2.79$0.32
2016Summary only. Only limited summary data is available for this year.$2.48$0.15$2.33$2.69$2.70$0.01
2015Summary only. Only limited summary data is available for this year.$2.63$0.29$2.34$2.68$2.67$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.61$0.28$2.33$2.70$2.66$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.43$2.30$2.89$2.70$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.45$2.10$2.64