Civic Intelligence

Westside Community Mental Health Center

EIN 94-1164909 • 501(c)3 • San Francisco, CA

Profile

The mission of Westside Community Services is to provide high quality, family-centered, culturally competent behavioral health and human services for the residents of the city and county of San Francisco.

1153 Oak StreetSan Francisco, CA 94117

www.westside-health.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.81x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.63x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

42nd percentile

1.6%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$277,301

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

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

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-0.9%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$14,922,916

Up $1,635,908 (+12%) from 2023

Liabilities

Up

$12,157,021

Up $1,359,413 (+13%) from 2023

Net Assets

Up

$2,765,895

Up $276,495 (+11%) from 2023

Revenue

Down

$19,366,149

Down $169,202 (-0.9%) from 2023

Expenses

Up

$19,059,644

Up $1,038,608 (+5.8%) from 2023

Net Income

Down

$306,505

Down $1,207,810 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $10,180,472Liabilities 2010: $4,920,181Net Assets 2010: $5,260,2912010Assets 2011: $8,678,456Liabilities 2011: $3,494,365Net Assets 2011: $5,184,0912011Assets 2012: $7,217,174Liabilities 2012: $1,661,126Net Assets 2012: $5,556,0482012Assets 2013: $6,817,419Liabilities 2013: $1,530,880Net Assets 2013: $5,286,5392013Assets 2014: $5,625,917Liabilities 2014: $854,006Net Assets 2014: $4,771,9112014Assets 2015: $3,514,908Liabilities 2015: $634,385Net Assets 2015: $2,880,5232015Assets 2016: $3,401,879Liabilities 2016: $1,119,143Net Assets 2016: $2,282,7362016Assets 2017: $4,696,823Liabilities 2017: $3,664,274Net Assets 2017: $1,032,5492017Assets 2018: $2,485,299Liabilities 2018: $2,002,403Net Assets 2018: $482,8962018Assets 2019: $2,375,910Liabilities 2019: $1,960,728Net Assets 2019: $415,1822019Assets 2020: $3,515,015Liabilities 2020: $3,285,578Net Assets 2020: $229,4372020Assets 2021: $4,587,844Liabilities 2021: $3,905,454Net Assets 2021: $682,3902021Assets 2022: $4,597,274Liabilities 2022: $3,622,189Net Assets 2022: $975,0852022Assets 2023: $13,287,008Liabilities 2023: $10,797,608Net Assets 2023: $2,489,4002023Assets 2024: $14,922,916Liabilities 2024: $12,157,021Net Assets 2024: $2,765,8952024

Highlighted filing

2024

Assets$14,922,916
Liabilities$12,157,021
Net Assets$2,765,895

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $12,322,9492010Revenue 2011: $11,322,236Expenses 2011: $11,398,436Net Income 2011: -$76,2002011Revenue 2012: $10,765,706Expenses 2012: $10,393,749Net Income 2012: $371,9572012Expenses 2013: $10,576,4822013Revenue 2014: $9,682,284Expenses 2014: $10,196,912Net Income 2014: -$514,6282014Revenue 2015: $8,359,397Expenses 2015: $10,250,785Net Income 2015: -$1,891,3882015Revenue 2016: $10,236,055Expenses 2016: $10,833,842Net Income 2016: -$597,7872016Revenue 2017: $10,078,890Expenses 2017: $11,329,077Net Income 2017: -$1,250,1872017Revenue 2018: $9,664,519Expenses 2018: $10,214,172Net Income 2018: -$549,6532018Revenue 2019: $9,681,014Expenses 2019: $9,748,728Net Income 2019: -$67,7142019Revenue 2020: $8,994,543Expenses 2020: $9,180,288Net Income 2020: -$185,7452020Revenue 2021: $10,353,578Expenses 2021: $9,900,625Net Income 2021: $452,9532021Revenue 2022: $13,817,785Expenses 2022: $13,525,090Net Income 2022: $292,6952022Revenue 2023: $19,535,351Expenses 2023: $18,021,036Net Income 2023: $1,514,3152023Revenue 2024: $19,366,149Expenses 2024: $19,059,644Net Income 2024: $306,5052024

Highlighted filing

2024

Revenue$19,366,149
Expenses$19,059,644
Net Income$306,505

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.9$12.2$2.77$19.4$19.1$0.31
2023Detailed filing. Detailed filing data is available for this year.$13.3$10.8$2.49$19.5$18.0$1.51
2022Detailed filing. Detailed filing data is available for this year.$4.60$3.62$0.98$13.8$13.5$0.29
2021Detailed filing. Detailed filing data is available for this year.$4.59$3.91$0.68$10.4$9.90$0.45
2020Detailed filing. Detailed filing data is available for this year.$3.52$3.29$0.23$8.99$9.18$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.38$1.96$0.42$9.68$9.75$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.49$2.00$0.48$9.66$10.2$0.55
2017Detailed filing. Detailed filing data is available for this year.$4.70$3.66$1.03$10.1$11.3$1.25
2016Detailed filing. Detailed filing data is available for this year.$3.40$1.12$2.28$10.2$10.8$0.60
2015Summary only. Only limited summary data is available for this year.$3.51$0.63$2.88$8.36$10.3$1.89
2014Summary only. Only limited summary data is available for this year.$5.63$0.85$4.77$9.68$10.2$0.51
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$1.53$5.29$10.6
2012Summary only. Only limited summary data is available for this year.$7.22$1.66$5.56$10.8$10.4$0.37
2011Summary only. Only limited summary data is available for this year.$8.68$3.49$5.18$11.3$11.4$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$4.92$5.26$12.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 3, 2025
Return Version
2023v6.0
Gross Receipts
$19,511,781
Mission and Program Overview

Mission

The mission of Westside Community Services is to provide high quality, family-centered, culturally competent behavioral health and human services for the residents of the city and county of San Francisco.

To promote, advocate, and provide mental health, drug abuse prevention and treatment, and aids services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$3,235,026$2,938,658▼ $296,368
Savings and Temporary Cash Investments$552,604$1,377,996▲ $825,392
Land, Buildings, and Equipment, Net$582,280$635,071▲ $52,791
Cash and Non-Interest-Bearing Accounts$1,050,527$590,837▼ $459,690
Prepaid Expenses and Deferred Charges$185,680$234,111▲ $48,431
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$13,287,008$14,922,916▲ $1,635,908
Other Assets Total$7,680,891$9,146,243▲ $1,465,352
Liabilities
Other Liabilities$8,799,180$10,681,187▲ $1,882,007
Accounts Payable and Accrued Expenses$1,358,658$1,168,244▼ $190,414
Mortgage Notes Payable Secured by Investment Property$639,770$307,590▼ $332,180
Total Liabilities$10,797,608$12,157,021▲ $1,359,413
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,168,505$2,445,000▲ $276,495
Net Assets With Donor Restrictions$320,895$320,895→ $0
Total Net Assets Fund Balance$2,489,400$2,765,895▲ $276,495
Total Liabilities and Net Assets / Fund Balance$13,287,008$14,922,916▲ $1,635,908

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$1,999,076$1,999,076
Buildings$300,478$1,269,559$1,570,037
Land$334,593-$334,593
Equipment-$299,812$299,812
Other Assets Org$9,146,243--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raymond MoczulskiStaff PhysicianPT$264,729$12,572$277,301
Emmanuel OnyweraNurse PractitionerFT$190,698$13,465$204,163
Dr Mary Ann JonesCEOFT$190,838$13,236$204,074
Tombegou MawayidnaSatff PhysicianFT$160,446$13,384$173,830
Jonathan OlsonNurse PractitionerPT$161,347$2,488$163,835
Hsu LucyNurse PractitionerPT$158,521$1,901$160,422
Danielle OnckenFormer CFOFT$89,696$12,930$102,626

Board Members and Trustees

NameTitle
Donna RowePresident
Ebony SmithVice President
Dr Joshwin HallBoard Member
Rachele PatinSecretary
Carolyn NashTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,090,854
Program Service Revenue
$15,716,485
Investment Income
$25,392
Other Revenue
$533,418
All Other Contributions
$179,627
Change in Net Assets
$306,505

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,366,149
Revenue Not Reported on Form 990
$230,632
Total Revenue per Audited Statements
$19,596,781
Total Revenue per Form 990
$19,366,149
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,601,079
Other Expenses$7,458,565
Total Fundraising Expense$154,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,282,939$822,914$28,075$9,133,928
Occupancy$3,908,367$89,855$63$3,998,285
Other Employee Benefits$1,223,224$85,609$2,450$1,311,283
Payroll Taxes$676,635$70,286$3,386$750,307
Current Officers, Directors, Trustees, and Key Employees-$302,367$28,552$330,919
Insurance$160,526$22,864$257$183,647
Fees for Services Other$77,332$103,981$900$182,213
Other Expenses$76,471$33,014$4$109,489
All Other Expenses$46,261$29,523-$75,784
Pension Plan Contributions$68,338$5,976$328$74,642
Fees for Services Accounting-$33,085-$33,085
Fees for Services Legal-$20,790-$20,790
Interest-$34-$34
Total Functional Expenses$16,838,204$2,066,728$154,712$19,059,644

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$19,205,276
Expenses per Audited Statements$19,059,644
Total Expenses per Form 990$19,059,644
Expenses Not Reported on Form 990$145,632
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liability$9,666,862
Accrued Payroll and Related Liabilities$1,014,325
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, Part VI, Section B, Line 11B

The Form 990 is reviewed by the Board of Directors prior to filing the Form 990.

Form 990, Part VI, Section B, Line 12C

All employees and the Board of Directors are covered under the policy through which is reviewed and acknowledged annually. Should conflicts exist, the employee with the conflict will not participate further in any decision making related to the matter creating the conflict (and leaving the meeting during discussions and votes on the matter) or asked to step down from the governing body if applicable. Or we would consider ending a business relationship with a business in which the employee has a conflict. On several occasions we have utilized a process in which we obtained disinterested bids or hired a consultant to examine the terms of the relationship and in light of the analysis determined that the terms of the compensation arrangement were fair and reasonable.

Form 990, Part VI, Section B, Line 15A

The CEO's compensation is reviewed by the Audit Committee. Findings are presented and approved by the entire Board of Directors (BOD). The CEO is not part of the process as it also entails a performance review from the entire BOD. The BOD conducted a salary survey review of similarly-sized peer organizations, in the same geographic location and reviewed compensation packages of those organization's senior leaders.

Form 990, Part VI, Section C, Line 19

Non-exempt public records are made available within ten days following receipt of a request for inspection or copy of a public record. The organization complies with such a request to any person at all reasonable times during regular business hours. In accordance with the Sunshine Ordinance, if request for records are voluminous, an off-site storage or several different offices have the records. The time to respond to the request can be extended by 14 days (for more info refer to the public records request policy). The public may request, either verbally or in writing, to either view or to obtain copies of public records. All records will remain in the possession of Westside Community Services and all copies will be made by Westside staff. A record may be viewed, by appointment, during the normal working hours for Westside (8:30 a.m. to 5:00 p.m., Monday through Friday, excluding all state sanctioned holidays).

Filing and Contact Details

Filer

Filer Name
Westside Community Mental Health Center
EIN
94-1164909
Phone
4154319000
Address
1153 Oak Street, San Francisco, CA 94117

Signing Officer

Name
Mary Ann Jones
Title
CEO
Signed
2025-03-03
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
202

Preparer

Firm
Vasin Heyn & Company
Address
5000 N Parkway Calabasas 201, Calabasas, CA 91302
Preparer
Rolland Vasin
Phone
8182223500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Westside Community Services, Inc. is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).Westside Community Services, Inc. follows Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2024, Westside Community Services, Inc. had no material unrecognized tax benefits, tax penalties or interest.Westside Community Services, Inc.s Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30; 2023, 2022, and 2021 are subject to examination by the IRS, generally for 3 years after they were filed.Westside Community Services, Inc.s Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2023, 2022, 2021, and 2020 are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rental expenses $145632

Part XII, Line 2D: Other expenses and losses per audited F/S

Rental expenses $145632

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IRS990/Form990PartVIISectionAGrp/PersonNm1Emmanuel Onywera
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IRS990/MissionDesc0The mission of Westside Community Services is to provide high quality, family-centered, culturally competent behavioral health and human services for the residents of the city and county of San Francisco.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Drug Treatment Services - Westside's methadone maintenance program provides intervention to opiate addicted individuals with the goal of reducing their dependency on opiates. 1,020 clients received 40,882 services that included daily dispensing of methadone, supervised counseling and HIV prevention and testing services.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HIV/AIDS Services - Westside provides services and support to 120 adults who are affected by HIV/AIDS through its AIDS case management and home care. Over 1,796 services are provided which include outreach, risk assessment, HIV resources, HIV testing, counseling, case management, medication and treatment adherence support, and linkages to medical care and community resources.Total program expenses: $464,210
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