Civic Intelligence

Lincoln County Day Treatment Center

990 • Fiscal year 2020 • EIN 93-0698327

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 15, 2020

PO Box 893Toledo, OR 97391

(541) 336-2254

Siviq Scores

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

Liabilities / Assets

75th percentile

0.37x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

63rd percentile

0.24x

Higher debt load relative to revenue than 63% of similar nonprofits.

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

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

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

Top Officer Pay

51st percentile

$61,043

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

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

Asset Growth

87th percentile

57%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

79th percentile

28%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Up

$974,590

Up $354,403 (+57%) from 2019

Net Assets

Up

$610,937

Up $237,616 (+64%) from 2019

Liabilities

Up

$363,653

Up $116,787 (+47%) from 2019

Revenue

Up

$1,546,188

Up $335,124 (+28%) from 2019

Expenses

Up

$1,308,572

Up $178,339 (+16%) from 2019

Net Income

Up

$237,616

Up $156,785 (+194%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $164,861Liabilities 2011: $77,729Net Assets 2011: $87,1322011Assets 2012: $207,190Liabilities 2012: $101,676Net Assets 2012: $105,5142012Assets 2013: $261,736Liabilities 2013: $82,646Net Assets 2013: $179,0902013Assets 2014: $235,869Liabilities 2014: $80,890Net Assets 2014: $154,9792014Assets 2015: $201,381Liabilities 2015: $63,953Net Assets 2015: $137,4282015Assets 2016: $271,101Liabilities 2016: $33,431Net Assets 2016: $237,6702016Assets 2017: $278,659Liabilities 2017: $20,378Net Assets 2017: $258,2812017Assets 2018: $343,055Liabilities 2018: $50,565Net Assets 2018: $292,4902018Assets 2019: $620,187Liabilities 2019: $246,866Net Assets 2019: $373,3212019Assets 2020: $974,590Liabilities 2020: $363,653Net Assets 2020: $610,9372020Assets 2021: $2,119,529Liabilities 2021: $673,182Net Assets 2021: $1,446,3472021Assets 2022: $2,132,550Liabilities 2022: $768,344Net Assets 2022: $1,364,2062022

Highlighted filing

2020

Assets$974,590
Liabilities$363,653
Net Assets$610,937

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $516,182Expenses 2011: $501,517Net Income 2011: $14,6652011Revenue 2012: $688,408Expenses 2012: $670,026Net Income 2012: $18,3822012Revenue 2013: $684,990Expenses 2013: $611,413Net Income 2013: $73,5772013Revenue 2014: $525,453Expenses 2014: $549,564Net Income 2014: -$24,1112014Revenue 2015: $591,634Expenses 2015: $609,185Net Income 2015: -$17,5512015Revenue 2016: $731,598Expenses 2016: $632,447Net Income 2016: $99,1512016Revenue 2017: $877,258Expenses 2017: $856,647Net Income 2017: $20,6112017Revenue 2018: $1,019,941Expenses 2018: $1,095,232Net Income 2018: -$75,2912018Revenue 2019: $1,211,064Expenses 2019: $1,130,233Net Income 2019: $80,8312019Revenue 2020: $1,546,188Expenses 2020: $1,308,572Net Income 2020: $237,6162020Revenue 2021: $2,367,990Expenses 2021: $1,532,580Net Income 2021: $835,4102021Revenue 2022: $2,032,594Expenses 2022: $2,114,735Net Income 2022: -$82,1412022

Highlighted filing

2020

Revenue$1,546,188
Expenses$1,308,572
Net Income$237,616
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 15, 2020
Return Version
2019v5.0
Gross Receipts
$1,551,099
Mission and Program Overview

Mission

To help strengthen and heal children and families, and the community. Olalla center's staff believes all children and families can heal and this premise is the foundation of olalla center's treatment philosophy and the basis for their work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$48,554$499,474▲ $450,920
Land, Buildings, and Equipment, Net$239,239$248,888▲ $9,649
Accounts Receivable$217,309$116,650▼ $100,659
Pledges and Grants Receivable-$85,452-
Prepaid Expenses and Deferred Charges$42,013$24,026▼ $17,987
Cash and Non-Interest-Bearing Accounts$73,072$100▼ $72,972
Total Assets$620,187$974,590▲ $354,403
Liabilities
Mortgage Notes Payable Secured by Investment Property-$206,184-
Accounts Payable and Accrued Expenses$126,644$82,431▼ $44,213
Deferred Revenue$119,722$75,038▼ $44,684
Other Liabilities$500--
Total Liabilities$246,866$363,653▲ $116,787
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$365,278$425,776▲ $60,498
Net Assets With Donor Restrictions$8,043$185,161▲ $177,118
Total Net Assets Fund Balance$373,321$610,937▲ $237,616
Total Liabilities and Net Assets / Fund Balance$620,187$974,590▲ $354,403

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$183,579$83,536$267,115
Equipment$57,228$40,579$97,807
Land$8,081-$8,081
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diana TeemExecutive DiFT$61,043$61,043

Board Members and Trustees

NameTitle
Jane LehrerPresident
Gavin ShumateDirector
Jerry FloresDirector
Kristi CollinsDirector
Larry AdrianDirector
Leanne TraskDirector
Marcia BuckleyDirector
Sage ButtsDirector
Will CottonDirector
Nancy NashSecretary/tr
Sandy HyduchakVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$595,519
Program Service Revenue
$935,033
Investment Income
$97
Other Revenue
$15,539
All Other Contributions
$595,519
Change in Net Assets
$237,616

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$134,966Purchase Price
Total Noncash Contributions1$134,966-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,546,188
Revenue Not Reported on Form 990
$3,000
Total Revenue per Audited Statements
$1,549,188
Total Revenue per Form 990
$1,546,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$946,320
Other Expenses$362,252
Total Fundraising Expense$67,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$633,866$86,682$24,941$745,489
Fees for Services Other$86,119$366$157$86,642
Payroll Taxes$64,315$10,655$4,567$79,537
Current Officers, Directors, Trustees, and Key Employees$18,313$21,365$21,365$61,043
Other Employee Benefits$48,721$8,071$3,459$60,251
Conferences and Meetings$34,523$1,938$130$36,591
Occupancy$23,063$4,614$3,075$30,752
Insurance$21,725$3,554$1,785$27,064
Depreciation Depletion$20,096$2,364$1,182$23,642
Other Expenses$8,000$229$4,500$8,000
Fees for Services Accounting-$7,175-$7,175
Travel$5,640$774$515$6,929
All Other Expenses-$2,071$1,076$3,147
Office Expenses-$1,062$709$1,771
Advertising-$554-$554
Interest-$367-$367
Total Functional Expenses$1,088,449$152,662$67,461$1,308,572

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,311,572
Expenses per Audited Statements$1,308,572
Total Expenses per Form 990$1,308,572
Expenses Not Reported on Form 990$3,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,911
Fundraising Direct Expenses$4,911
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
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
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
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

Form 990 is prepared by an independent cpa. Once completed the form is emailed to board members by management. Any questions or concerns are directed to the cpa for explanations. Approval for filing the form is obtained at the next board meeting via email vote if time is limited. Once form 990 is approved by the board the executive director is authorized to sign the 8879-eo form for electronic filing by the cpa firm.

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

Forms requesting any conflict of information issues are completed by board members annually or when joining the board. The forms are reviewed by management and any conflicts noted are presented to the board of directors for resolution. Board directors with unavoidable conflicts do not vote on issues related to the conflict(s).

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

The board of directors determines the compensation for the executive director annually upon completion of a review of the executive director's activity each year. Compensation is determined based on successful completion of stated goals for the year, growth of the organization, and by using comparability data for similar positions in similar nonprofit organizations.

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

No officers are compensated. The executive director determines compensation for other employees.

Form 990, Page 6, Part VI, Line 19

Olalla center's governing documents are made available to the public by written request to the address on this return. Form 990s are also available at guidestar.org.

Filing and Contact Details

Filer

Filer Name
Olalla Center
EIN
93-0698327
Phone
5413362254
Address
PO BOX 893, TOLEDO, OR 97391

Signing Officer

Name
Diana Teem
Title
Executive Director
Phone
5413362254
Signed
2020-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane Lehrer
Formed
1978
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
31
Volunteers
57

Preparer

Firm
Grimstad & Associates
Address
PO BOX 1930, NEWPORT, OR 97365
Preparer
Signe Grimstad
Phone
5412655411
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To help strengthen and heal children and families, and the community. Olalla center's staff believes all children and families can heal and this premise is the foundation of olalla center's treatment philosophy and the basis for their work.

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

The day treatment program begins with center staff assessing how children and families are currently functioning along with their individual needs and strengths. Then a treatment plan is designed with the family to utilize their strengths while meeting their needs and remaining focused on their goals. By using a variety of traditional and innovative evidence-based treatment models, occf's staff help families achieve their goals, find connection to community and move beyond the need for professional support. The day treatment program is a therapeutic school alternative for children requiring a more restrictive environment than the public school system can offer. Overseen by a licensed child psychiatrist, the day treatment program offers children of 6-13 years old a structured setting that combines education and therapy and teaches such skills as mindfulness and meditation to reduce stress. Through development of these skills, participants explore new ways of slowing down their bodies and minds to decrease stress, broaden awareness and increase focus.

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

The outpatient program provides such services as individual therapy, family therapy, group therapy and skills training. Some outpatient groups are true strength; a compassion focused therapy group for adolescents which includes art-making and deals with difficult emotions such as anger through the use of cognitive behavioral therapy, affective neuroscience, and buddhist psychology. Clients are guided through the development of self-compassion and compassion for others using psychoeducation, mindfulness, compassionate imagery exercises, group processing, and homework to practice skills learned. Born brave; an lgbtq+process group intended to be a safe, welcoming, compassionate space for participants to explore feelings, topics, and questions about sexual orientation and gender identity. Improv for parents; uses the principles and techniques of improv comedy and theater to improve communication, increase parent flexibility in responding to youth behavior, improve collaborative problem solving skills, improve parent's/family's ability to respond to both changing child developmental stages and related changes in family life.

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

Walden project program is an innovative new program that combines traditional mental health services like individual, group and family therapy with a mentoring program, all of which is based in an outdoor setting on the beautiful oregon coast. The vastness of the outdoors provides deep, meaningful experiences for children and their families while creating awareness and familiarity of the community in which they live. The program is expected to have a cumulative effect on children, teens, the foster care system, and the community as a whole. Therapy programs included in the walden project are the pegasus program; an equine-assisted therapy which teams a mental health professional and an equine specialist for individual, family or group sessions. The sessions focus on ground work with horses, no riding, with the horse supporting clients through the use of metaphor and skills. The program uses the egala model of equine-assisted therapy. Learning to fly; pegasus program girls group provides participants with the confidence and ability to work through a variety of life situations by building skills such as mindfulness, distress tolerance, emotion regulation and interpersonal effectiveness. Group sessions include hands on work with horses and an open discussion format where skills are introduced and practiced. A safe place; flexible 12 session group format that pairs nature based activities with storytelling and expressive arts approaches for children elementary to early middle school aged. The program strengthens coping skills and resilience in children who have endured stressors such as divorce, moving, illness, loss of family member, bullying, natural disasters and loss of home.

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

The relief nursery program works to prevent the cycle of child abuse and neglect through early intervention programs that focus on building successful and resilient children, strengthening parenting skills of families, and preserving families by offering comprehensive, integrated early childhood therapeutic and family support services which are trauma- informed, non-stigmatizing, voluntary, strength-based, culturally appropriate, and designed to achieve appropriate early childhood development and healthy attached families. The program is replcated through and certified by the oregon association of relief nurseries (oarn). The relief nursery program includes respite; a socialization program for children aged 3-13 that is operated most weekends of the year, to give parents and caregivers time without work and children to rejuvenate.

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IRS990/MissionDesc0TO HELP STRENGTHEN AND HEAL CHILDREN AND FAMILIES, AND THE COMMUNITY. OLALLA CENTER'S STAFF BELIEVES ALL CHILDREN AND FAMILIES CAN HEAL AND THIS PREMISE IS THE FOUNDATION OF OLALLA CENTER'S TREATMENT PHILOSOPHY AND THE BASIS FOR THEIR WORK.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE OUTPATIENT PROGRAM PROVIDES SUCH SERVICES AS INDIVIDUAL THERAPY, FAMILY THERAPY, GROUP THERAPY AND SKILLS TRAINING. SOME OUTPATIENT GROUPS ARE TRUE STRENGTH; A COMPASSION FOCUSED THERAPY GROUP FOR ADOLESCENTS WHICH INCLUDES ART-MAKING AND DEALS WITH DIFFICULT EMOTIONS SUCH AS ANGER THROUGH THE USE OF COGNITIVE BEHAVIORAL THERAPY, AFFECTIVE NEUROSCIENCE, AND BUDDHIST PSYCHOLOGY. CLIENTS ARE GUIDED THROUGH THE DEVELOPMENT OF SELF-COMPASSION AND COMPASSION FOR OTHERS USING PSYCHOEDUCATION, MINDFULNESS, COMPASSIONATE IMAGERY EXERCISES, GROUP PROCESSING, AND HOMEWORK TO PRACTICE SKILLS LEARNED. BORN BRAVE; AN LGBTQ+PROCESS GROUP INTENDED TO BE A SAFE, WELCOMING, COMPASSIONATE SPACE FOR PARTICIPANTS TO EXPLORE FEELINGS, TOPICS, AND QUESTIONS ABOUT SEXUAL ORIENTATION AND GENDER IDENTITY. IMPROV FOR PARENTS; USES THE PRINCIPLES AND TECHNIQUES OF IMPROV COMEDY AND THEATER TO IMPROVE COMMUNICATION, INCREASE PARENT FLEXIBILITY IN RESPONDING TO YOUTH BEHAVIOR, IMPROVE COLLABORATIVE PROBLEM SOLVING SKILLS, IMPROVE PARENT'S/FAMILY'S ABILITY TO RESPOND TO BOTH CHANGING CHILD DEVELOPMENTAL STAGES AND RELATED CHANGES IN FAMILY LIFE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WALDEN PROJECT PROGRAM IS AN INNOVATIVE NEW PROGRAM THAT COMBINES TRADITIONAL MENTAL HEALTH SERVICES LIKE INDIVIDUAL, GROUP AND FAMILY THERAPY WITH A MENTORING PROGRAM, ALL OF WHICH IS BASED IN AN OUTDOOR SETTING ON THE BEAUTIFUL OREGON COAST. THE VASTNESS OF THE OUTDOORS PROVIDES DEEP, MEANINGFUL EXPERIENCES FOR CHILDREN AND THEIR FAMILIES WHILE CREATING AWARENESS AND FAMILIARITY OF THE COMMUNITY IN WHICH THEY LIVE. THE PROGRAM IS EXPECTED TO HAVE A CUMULATIVE EFFECT ON CHILDREN, TEENS, THE FOSTER CARE SYSTEM, AND THE COMMUNITY AS A WHOLE. THERAPY PROGRAMS INCLUDED IN THE WALDEN PROJECT ARE THE PEGASUS PROGRAM; AN EQUINE-ASSISTED THERAPY WHICH TEAMS A MENTAL HEALTH PROFESSIONAL AND AN EQUINE SPECIALIST FOR INDIVIDUAL, FAMILY OR GROUP SESSIONS. THE SESSIONS FOCUS ON GROUND WORK WITH HORSES, NO RIDING, WITH THE HORSE SUPPORTING CLIENTS THROUGH THE USE OF METAPHOR AND SKILLS. THE PROGRAM USES THE EGALA MODEL OF EQUINE-ASSISTED THERAPY. LEARNING TO FLY; PEGASUS PROGRAM GIRLS GROUP PROVIDES PARTICIPANTS WITH THE CONFIDENCE AND ABILITY TO WORK THROUGH A VARIETY OF LIFE SITUATIONS BY BUILDING SKILLS SUCH AS MINDFULNESS, DISTRESS TOLERANCE, EMOTION REGULATION AND INTERPERSONAL EFFECTIVENESS. GROUP SESSIONS INCLUDE HANDS ON WORK WITH HORSES AND AN OPEN DISCUSSION FORMAT WHERE SKILLS ARE INTRODUCED AND PRACTICED. A SAFE PLACE; FLEXIBLE 12 SESSION GROUP FORMAT THAT PAIRS NATURE BASED ACTIVITIES WITH STORYTELLING AND EXPRESSIVE ARTS APPROACHES FOR CHILDREN ELEMENTARY TO EARLY MIDDLE SCHOOL AGED. THE PROGRAM STRENGTHENS COPING SKILLS AND RESILIENCE IN CHILDREN WHO HAVE ENDURED STRESSORS SUCH AS DIVORCE, MOVING, ILLNESS, LOSS OF FAMILY MEMBER, BULLYING, NATURAL DISASTERS AND LOSS OF HOME.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE RELIEF NURSERY PROGRAM WORKS TO PREVENT THE CYCLE OF CHILD ABUSE AND NEGLECT THROUGH EARLY INTERVENTION PROGRAMS THAT FOCUS ON BUILDING SUCCESSFUL AND RESILIENT CHILDREN, STRENGTHENING PARENTING SKILLS OF FAMILIES, AND PRESERVING FAMILIES BY OFFERING COMPREHENSIVE, INTEGRATED EARLY CHILDHOOD THERAPEUTIC AND FAMILY SUPPORT SERVICES WHICH ARE TRAUMA- INFORMED, NON-STIGMATIZING, VOLUNTARY, STRENGTH-BASED, CULTURALLY APPROPRIATE, AND DESIGNED TO ACHIEVE APPROPRIATE EARLY CHILDHOOD DEVELOPMENT AND HEALTHY ATTACHED FAMILIES. THE PROGRAM IS REPLCATED THROUGH AND CERTIFIED BY THE OREGON ASSOCIATION OF RELIEF NURSERIES (OARN). THE RELIEF NURSERY PROGRAM INCLUDES RESPITE; A SOCIALIZATION PROGRAM FOR CHILDREN AGED 3-13 THAT IS OPERATED MOST WEEKENDS OF THE YEAR, TO GIVE PARENTS AND CAREGIVERS TIME WITHOUT WORK AND CHILDREN TO REJUVENATE.
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