Civic Intelligence

Phoenix Counseling Service Inc.

990 • Fiscal year 2019 • EIN 93-1283456

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 14, 2020

PO Box 1257Phoenix, OR 97535

(541) 535-4133

Siviq Scores

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

Liabilities / Assets

66th percentile

0.22x

Higher debt load relative to assets than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

95th percentile

102%

Faster asset growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

77th percentile

23%

Faster revenue growth than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$340,888

Up $172,206 (+102%) from 2018

Net Assets

Up

$266,502

Up $109,445 (+70%) from 2018

Liabilities

Up

$74,386

Up $62,761 (+540%) from 2018

Revenue

Up

$1,389,402

Up $258,146 (+23%) from 2018

Expenses

Up

$1,248,442

Up $233,310 (+23%) from 2018

Net Income

Up

$140,960

Up $24,836 (+21%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2009: $75,304Liabilities 2009: $22,0652009Assets 2010: $91,330Liabilities 2010: $20,657Net Assets 2010: $70,6732010Assets 2011: $56,103Liabilities 2011: $23,305Net Assets 2011: $32,7982011Assets 2012: $85,941Liabilities 2012: $16,237Net Assets 2012: $69,7042012Assets 2013: $62,011Liabilities 2013: $13,593Net Assets 2013: $48,4182013Assets 2014: $57,854Liabilities 2014: $21,979Net Assets 2014: $35,8752014Assets 2015: $54,588Liabilities 2015: $21,093Net Assets 2015: $33,4952015Assets 2016: $69,393Liabilities 2016: $26,801Net Assets 2016: $42,5922016Assets 2017: $73,303Liabilities 2017: $32,370Net Assets 2017: $40,9332017Assets 2018: $168,682Liabilities 2018: $11,625Net Assets 2018: $157,0572018Assets 2019: $340,888Liabilities 2019: $74,386Net Assets 2019: $266,5022019Assets 2020: $638,554Liabilities 2020: $287,831Net Assets 2020: $350,7232020Assets 2021: $722,422Liabilities 2021: $74,213Net Assets 2021: $648,2092021Assets 2022: $604,167Liabilities 2022: $74,923Net Assets 2022: $529,2442022Assets 2023: $509,331Liabilities 2023: $69,595Net Assets 2023: $439,7362023

Highlighted filing

2019

Assets$340,888
Liabilities$74,386
Net Assets$266,502

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2009: $329,469Expenses 2009: $322,101Net Income 2009: $7,3682009Expenses 2010: $320,6912010Expenses 2011: $426,4822011Expenses 2012: $519,3772012Revenue 2013: $447,938Expenses 2013: $481,195Net Income 2013: -$33,2572013Revenue 2014: $387,559Expenses 2014: $401,021Net Income 2014: -$13,4622014Revenue 2015: $335,944Expenses 2015: $338,403Net Income 2015: -$2,4592015Revenue 2016: $451,616Expenses 2016: $442,519Net Income 2016: $9,0972016Revenue 2017: $567,144Expenses 2017: $568,805Net Income 2017: -$1,6612017Revenue 2018: $1,131,256Expenses 2018: $1,015,132Net Income 2018: $116,1242018Revenue 2019: $1,389,402Expenses 2019: $1,248,442Net Income 2019: $140,9602019Revenue 2020: $1,371,702Expenses 2020: $1,287,481Net Income 2020: $84,2212020Revenue 2021: $1,651,595Expenses 2021: $1,354,109Net Income 2021: $297,4862021Revenue 2022: $1,256,684Expenses 2022: $1,375,649Net Income 2022: -$118,9652022Revenue 2023: $1,369,645Expenses 2023: $1,459,153Net Income 2023: -$89,5082023

Highlighted filing

2019

Revenue$1,389,402
Expenses$1,248,442
Net Income$140,960
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 14, 2020
Return Version
2019v5.1
Gross Receipts
$1,389,402
Mission and Program Overview

Mission

Conducted drug and alcohol counseling programs serving Southern Oregon including court-mandated DUI programs.

Conduct drug and alcohol counseling programs serving Southern Oregon including court-mandated DUI programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,657$176,551▲ $51,894
Accounts Receivable-$161,486-
Intangible Assets$31,515--
Land, Buildings, and Equipment, Net$213$151▼ $62
Total Assets$168,682$340,888▲ $172,206
Other Assets Total$12,297$2,700▼ $9,597
Liabilities
Other Liabilities$11,625$57,485▲ $45,860
Accounts Payable and Accrued Expenses-$16,901-
Total Liabilities$11,625$74,386▲ $62,761
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$157,057$235,444▲ $78,387
Net Assets With Donor Restrictions-$31,058-
Total Net Assets Fund Balance$157,057$266,502▲ $109,445
Total Liabilities and Net Assets / Fund Balance$168,682$340,888▲ $172,206

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$151$27,750$27,901
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony TorresPresident
Carol BergerVice President
Anne WarnerDirector
Catherine PhelpsDirector
Cindy DutenhoeferDirector
Judy GrilloDirector
Paige FarrellDirector
Jackie LienExec Director
Dori BestSecretary
John StatlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,877
Program Service Revenue
$1,208,326
Investment Income
$11
Other Revenue
$107,188
All Other Contributions
$73,877
Change in Net Assets
$140,960

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,282,214
Revenue Not Reported on Financial Statements
$107,188
Other Revenue Adjustments
$107,188
Total Revenue per Audited Statements
$1,282,214
Total Revenue per Form 990
$1,389,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,002,370
Other Expenses$246,072
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$752,805$63,093-$815,898
Occupancy$86,866$21,717-$108,583
Payroll Taxes$72,103$18,026-$90,129
Information Technology$54,516$13,629-$68,145
Current Officers, Directors, Trustees, and Key Employees-$61,583-$61,583
Other Employee Benefits$27,808$6,952-$34,760
Office Expenses$17,289$5,634-$22,923
Insurance$8,385$2,096-$10,481
Fees for Services Other$8,737--$8,737
Other Expenses$5,380$1,345-$6,725
Fees for Services Accounting$2,368$592-$2,960
All Other Expenses-$1,317-$1,317
Advertising-$744-$744
Fees for Services Legal$302$75-$377
Depreciation Depletion$50$12-$62
Total Functional Expenses$1,051,277$197,165$0$1,248,442

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,248,442
Total Expenses per Audited Statements$1,248,442
Total Expenses per Form 990$1,248,442
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
Federal income taxes$43,756
Payroll Liabilities$13,729
Other Liabilities-
Refunds Payable-
Accrued Pto-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Staff reviews before filing

Form 990, Part VI, Section C, Line 19

Documents are available by request

Filing and Contact Details

Filer

Filer Name
Phoenix Counseling Center Inc
EIN
93-1283456
Phone
5415354133
Address
PO BOX 1257, PHOENIX, OR 97535

Signing Officer

Name
Jackie Lien
Title
Executive Director
Signed
2020-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Lien
Formed
2002
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
43

Preparer

Firm
M Peterson LLC
Address
PO Box 280, Ashland, OR 97520
Preparer
Marlin J Peterson
Phone
5414889700
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

Phoenix Counseling Center transitioned from cash basis to accrual basis of accounting in 2019

Financial Statement Notes

XI 4B

Income of 107,188 for a Section 481a adjustment from changing basis of accounting from cash to accrual in 2019

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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JACKIE LIEN
IRS990/PriorPeriodAdjustmentsAmt0-31515
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Treatment Fees-Insurance
IRS990/ProgramServiceRevenueGrp/Desc1Treatment Fees-Private Pay
IRS990/ProgramServiceRevenueGrp/Desc2Treatment Fees-Contracts
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0987762
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt188171
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2132393
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0987762
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt188171
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2132393
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt082910
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0337104
IRS990/PYProgramServiceRevenueAmt01048344
IRS990/PYRevenuesLessExpensesAmt0116124
IRS990/PYSalariesCompEmpBnftPaidAmt0678028
IRS990/PYTotalExpensesAmt01015132
IRS990/PYTotalRevenueAmt01131256
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0140960
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt073877
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0157910
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt050000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt030067
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt018045
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0329899
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt015
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01208326
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0973344
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0517143
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0421548
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0317899
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03438260
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0107188
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0107188
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.97230
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03768159
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01282203
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01131254
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0567143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0451615
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0335944
IRS990ScheduleA/Total509Grp/TotalAmt03768159
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01389402
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01131256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0567144
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0451616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0335944
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03875362
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0151
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027750
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027901
IRS990ScheduleD/ExpensesSubtotalAmt01248442
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt043756
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113729
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3REFUNDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED PTO
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0107188
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0107188
IRS990ScheduleD/RevenueSubtotalAmt01282214
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income of 107,188 for a Section 481a adjustment from changing basis of accounting from cash to accrual in 2019
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0XI 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0151
IRS990ScheduleD/TotalExpensesPerForm990Amt01248442
IRS990ScheduleD/TotalLiabilityAmt057485
IRS990ScheduleD/TotalRevenuePerForm990Amt01389402
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01282214
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01248442
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Staff reviews before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available by request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Phoenix Counseling Center transitioned from cash basis to accrual basis of accounting in 2019
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0168682

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.51$0.07$0.44$1.37$1.46$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.07$0.53$1.26$1.38$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.72$0.07$0.65$1.65$1.35$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.29$0.35$1.37$1.29$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.07$0.27$1.39$1.25$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$1.13$1.02$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.03$0.04$0.57$0.57$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.03$0.04$0.45$0.44$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.02$0.03$0.34$0.34$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$0.39$0.40$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.45$0.48$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.02$0.07$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.02$0.03$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.02$0.07$0.32
2009Summary only. Only limited summary data is available for this year.$0.08$0.02$0.33$0.32$0.01