← PINE REST CHRISTIAN MENTAL HEALTH SERVICES

Form 990 for tax year 2023

Filed by PINE REST CHRISTIAN MENTAL HEALTH SERVICES.

Totals

Total revenue: $230,823,787
Total expenses: $217,377,642
Contributions and grants received: $17,723,388
Grants paid: $0
Program service revenue: $207,997,471
Investment income: $4,404,162
Other revenue: $698,766
Total assets, end of year: $145,169,225
Total liabilities, end of year: $55,585,432
Net assets or fund balances, end of year: $89,583,793
Program services expenses (Part IX): $174,257,859
Management and general expenses: $42,414,693
Fundraising expenses: $705,090
Program service expenses (Part III): $174,257,859

Program services were 80.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$0
1d · Related organizations

$3,436,910
1e · Government grants (contributions)

$1,225,825
1f · All other contributions, gifts and grants

$13,060,653
1g · Noncash contributions included above

$0
2a · Program service revenue: Inpatient Care

total $107,121,765 · related or exempt $107,121,765 · unrelated business $0 · excluded $0
2b · Program service revenue: Outpatient Clinics

total $78,639,731 · related or exempt $78,639,731 · unrelated business $0 · excluded $0
2c · Program service revenue: Residential Care

total $20,385,865 · related or exempt $20,385,865 · unrelated business $0 · excluded $0
2d · Program service revenue: Other Patient Revenue

total $1,850,110 · related or exempt $1,850,110 · unrelated business $0 · excluded $0
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $1,932,605 · related or exempt $0 · unrelated business $0 · excluded $1,932,605
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6a · Gross rents

real property $14,571 · personal property $0
6b · Less rental expenses

real property $6,185 · personal property $0
6c · Rental income or loss

real property $8,386 · personal property $0
6d · Net rental income or loss

total $8,386 · related or exempt $0 · unrelated business $0 · excluded $8,386
7a · Gross sales of assets other than inventory

securities $21,823,811 · other assets $0
7b · Less cost or other basis and sales expenses

securities $19,352,254 · other assets $0
7c · Gain or loss

securities $2,471,557 · other assets $0
7d · Net gain or loss

total $2,471,557 · related or exempt $0 · unrelated business $0 · excluded $2,471,557
8a · Fundraising events: contributions included on line 1c

$0
11a · Other revenue: Rustic Market Sales

total $388,032 · related or exempt $388,032 · unrelated business $0 · excluded $0
11b · Other revenue: Medical Record Transcription

total $156,550 · related or exempt $156,550 · unrelated business $0 · excluded $0
11c · Other revenue: CARES Act Provider Relief

total $29,386 · related or exempt $29,386 · unrelated business $0 · excluded $0
11d · All other revenue

total $116,412 · related or exempt $116,412 · unrelated business $0 · excluded $0
11e · Other revenue, total

$690,380

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $0 · program services $0
3 · Grants to foreign organizations and individuals

total $0 · program services $0
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $7,010,620 · program services $4,140,713 · management and general $2,869,907 · fundraising $0
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $129,562,265 · program services $114,821,552 · management and general $14,309,203 · fundraising $431,510
8 · Pension plan contributions

total $0 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $24,544,988 · program services $20,755,731 · management and general $3,702,065 · fundraising $87,192
10 · Payroll taxes

total $0 · program services $0 · management and general $0 · fundraising $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $464,082 · program services $95,928 · management and general $368,154 · fundraising $0
11c · Fees: accounting

total $186,665 · program services $0 · management and general $186,665 · fundraising $0
11d · Fees: lobbying

total $85,500 · program services $0 · management and general $85,500 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $202,818 · program services $0 · management and general $202,818 · fundraising $0
11g · Fees: other

total $17,268,113 · program services $12,824,786 · management and general $4,385,429 · fundraising $57,898
12 · Advertising and promotion

total $1,251,555 · program services $70,603 · management and general $1,156,975 · fundraising $23,977
13 · Office expenses

total $1,226,286 · program services $778,903 · management and general $418,203 · fundraising $29,180
14 · Information technology

total $5,731,740 · program services $34,513 · management and general $5,696,834 · fundraising $393
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $4,368,594 · program services $3,616,164 · management and general $727,974 · fundraising $24,456
17 · Travel

total $293,377 · program services $186,591 · management and general $101,079 · fundraising $5,707
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $0 · program services $0 · management and general $0 · fundraising $0
20 · Interest

total $1,567,826 · program services $0 · management and general $1,567,826 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $7,668,034 · program services $3,628,308 · management and general $4,013,748 · fundraising $25,978
23 · Insurance

total $795,830 · program services $0 · management and general $795,830 · fundraising $0
24a · Other expenses: Food Expense

total $3,890,548 · program services $3,830,528 · management and general $59,936 · fundraising $84
24b · Other expenses: QAAP

total $3,721,639 · program services $3,721,639 · management and general $0 · fundraising $0
24c · Other expenses: Patient Assistance Support

total $2,094,878 · program services $2,094,878 · management and general $0 · fundraising $0
24d · Other expenses: Pharmacy Costs

total $1,474,059 · program services $1,474,059 · management and general $0 · fundraising $0
24e · All other expenses

total $3,968,225 · program services $2,182,963 · management and general $1,766,547 · fundraising $18,715

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $490,139 · end of year $1,729,097
2 · Savings and temporary cash investments

beginning of year $0 · end of year $0
3 · Pledges and grants receivable

beginning of year $199,609 · end of year $35,746
4 · Accounts receivable

beginning of year $19,218,001 · end of year $19,138,297
5 · Loans and receivables from officers and key people

beginning of year $80,000 · end of year $70,000
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $193,411 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $6,734,755 · end of year $11,729,983
10a · Land, buildings and equipment: cost or other basis

$171,471,958
10b · Land, buildings and equipment: accumulated depreciation

$104,442,068
10c · Land, buildings and equipment, net

beginning of year $53,222,530 · end of year $67,029,890
11 · Investments: publicly traded securities

beginning of year $31,426,936 · end of year $34,370,999
12 · Investments: other securities

beginning of year $0 · end of year $0
13 · Investments: program-related

beginning of year $3,092,186 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $12,996,539 · end of year $11,065,213
17 · Accounts payable and accrued expenses

beginning of year $18,719,715 · end of year $21,189,030
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $265,965 · end of year $437,216
20 · Tax-exempt bond liabilities

beginning of year $23,420,000 · end of year $20,820,000
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $609,358 · end of year $500,000
25 · Other liabilities

beginning of year $10,973,042 · end of year $12,639,186
27 · Net assets without donor restrictions

beginning of year $72,702,075 · end of year $86,148,220
28 · Net assets with donor restrictions

beginning of year $963,951 · end of year $3,435,573

Mission and programs · 2023

Mission

Pine Rest Christian Mental Health Services is called to express the healing ministry of Jesus Christ by providing behavioral health services with professional excellence, Christian integrity, and compassion.

The organization's largest service program, measured by net revenue, is Hospital & Residential Services (HRS). HRS cares for individuals in both inpatient and partial hospitalization settings as well as a variety of longer-term residential facilities at the organization's Cutlerville, Michigan 280-acre campus. Our services include dedicated psychiatric care for children, adolescents, adults and older adults. Clinical teams address the full array of psychiatric diagnoses. Specialty services are available for treating persons with co-occurring substance abuse diagnoses and psychiatric disorders when treatment is complicated by co-occurring medical conditions. We provide professional assessment and individualized treatment including diagnosis, medication management and education, individual and group therapies, individual and family consultations and therapy, case management, discharge planning and aftercare. The inpatient and partial hospitalization programs are licensed and accredited by the Joint Commission.

Expenses $80,510,767 · Revenue $106,141,798
The organization's second largest service program is its Clinic Network. The Clinic Network offers ambulatory outpatient care at nineteen locations throughout Western and Northern Michigan. For people who do not require the structured environment of the inpatient or residential care settings, outpatient services are at the center of the behavioral health continuum. Nearly 75% of all persons who come to Pine Rest are served through outpatient services. Our clinicians provide a broad spectrum of intervention across the age continuum in convenient, non-restrictive environments. In addition to traditional outpatient care, Pine Rest provides a variety of specialty services including telemedicine, assessment through the Psychological Consultation Center, intensive outpatient and residential substance abuse/addictions services, and court-related services and assessments.

Expenses $69,331,860 · Revenue $72,669,678
The Pine Rest Residential Division offers longer term psychiatric services to clients with mental health needs in a residential setting. These programs include both locked and unlocked settings. These services and facilities are licensed and accredited by the State of Michigan as well as the Commission on Accreditation of Rehabilitation Facilities (CARF). Adult Residential services had 18,804 patient days of care in fiscal year 2024.

Expenses $9,952,179 · Revenue $13,983,905
The organization's third largest program is its psychiatric residency program, conducted in partnership with Michigan State University College of Human Medicine. Pine Rest is devoted to training the psychiatrists of tomorrow by fostering an environment of excellence through our dedication to clinical best practices, patient safety and quality of care, scholarly activities, research, physician wellness as well as diversity and inclusion. Pine Rest instituted its general psychiatry residency program in July 2014. Since that time, we have inaugurated specialty fellowships in Child & Adolescent, Geriatric, Forensic and Addiction. We now train over fifty residents and fellows through five ACGME-accredited programs. Our residents complete rotations under the supervision of attending physicians in a broad array of hospital, residential, and outpatient settings including emergency psychiatry, substance abuse, community mental health, child and adolescent inpatient, adult inpatient, older adult inpatient, primary care, neurology, and outpatient clinic services. Our residents engage in rigorous post-graduate education and research. The Residency Outpatient Clinic conducts 12,000 visits annually, expanding access to quality psychiatry. The goal of this training program is to assure that the State of Michigan has the benefit of highly trained psychiatrists now and in the future.

Expenses $9,059,125 · Revenue $10,206,235
Homes for the Developmentally Disabled serves adults with developmental disabilities in exceptional residential settings with multiple opportunities for engaging in on-site and community activities that match abilities. Homes for the Developmentally Disabled services program had 19,076 patient days of care in fiscal year 2024.

Expenses $3,276,507 · Revenue $3,635,353
Pine Rest has a Grants Management Program designed to introduce new research and programs to the organization and provide better services to our patients and community. Our Grants Management service line administers several grant programs to further our mission in compliance with the requirements of each grant award.

Expenses $1,315,226 · Revenue $1,698,996
Education and Prevention offers a range of education and prevention activities that help promote community wellness. Pine Rest is the recipient of several grants that promote education and prevention activities around mental health as well as perform research to further determine best practice models of care. An internship program for graduate students studying psychology is offered.

Expenses $812,195 · Revenue $351,884

As filed on the 2023 return.

Listed in Part VII

Mark C Eastburg PhD

President & CEO

Total calculated

$671,072

From this org

$613,562

From related orgs

$0

Other

$57,510

Hours/week

58 + 2 related

Schedule J breakdown matched by us

Base

$470,447

Bonus

$122,680

Other

$20,435

Deferred

$30,000

Nontaxable benefits

$27,510

Filer's total

$671,072
Marwan Tabbara

Medical Staff

Total calculated

$638,035

From this org

$588,016

From related orgs

$0

Other

$50,019

Hours/week

55

Schedule J breakdown matched by us

Base

$483,053

Bonus

$104,250

Other

$713

Deferred

$29,309

Nontaxable benefits

$20,710

Filer's total

$638,035
William Sanders

Chief Medical Officer

Total calculated

$604,861

From this org

$555,851

From related orgs

$0

Other

$49,010

Hours/week

60

Schedule J breakdown matched by us

Base

$356,787

Bonus

$175,851

Other

$23,213

Deferred

$22,500

Nontaxable benefits

$26,510

Filer's total

$604,861
Lindsey Bailey

Medical Staff

Total calculated

$553,032

From this org

$520,083

From related orgs

$0

Other

$32,949

Hours/week

55

Schedule J breakdown matched by us

Base

$229,810

Bonus

$267,815

Other

$22,458

Deferred

$22,500

Nontaxable benefits

$10,449

Filer's total

$553,032
Bibhas Singla

Medical Staff

Total calculated

$523,696

From this org

$474,686

From related orgs

$0

Other

$49,010

Hours/week

55

Schedule J breakdown matched by us

Base

$290,871

Bonus

$162,251

Other

$21,564

Deferred

$22,500

Nontaxable benefits

$26,510

Filer's total

$523,696
James Eicher

Medical Professional

Total calculated

$511,063

From this org

$462,653

From related orgs

$0

Other

$48,410

Hours/week

55

Schedule J breakdown matched by us

Base

$300,036

Bonus

$140,744

Other

$21,873

Deferred

$22,500

Nontaxable benefits

$25,910

Filer's total

$511,063
Jack Mahdasian

Medical Staff

Total calculated

$510,010

From this org

$459,506

From related orgs

$0

Other

$50,504

Hours/week

55

Schedule J breakdown matched by us

Base

$305,435

Bonus

$134,371

Other

$19,700

Deferred

$26,746

Nontaxable benefits

$23,758

Filer's total

$510,010
Samuel Lin

Medical Staff

Total calculated

$505,075

From this org

$461,904

From related orgs

$0

Other

$43,171

Hours/week

55

Schedule J breakdown matched by us

Base

$305,567

Bonus

$155,693

Other

$644

Deferred

$22,500

Nontaxable benefits

$20,671

Filer's total

$505,075
Sonia Motin

Medical Staff

Total calculated

$492,648

From this org

$443,638

From related orgs

$0

Other

$49,010

Hours/week

55

Schedule J breakdown matched by us

Base

$351,256

Bonus

$91,888

Other

$494

Deferred

$22,500

Nontaxable benefits

$26,510

Filer's total

$492,648
Louis Nykamp

Medical Staff

Total calculated

$470,765

From this org

$427,874

From related orgs

$0

Other

$42,891

Hours/week

55

Schedule J breakdown matched by us

Base

$349,987

Bonus

$62,621

Other

$15,266

Deferred

$22,220

Nontaxable benefits

$20,671

Filer's total

$470,765
Paul H Karsten

VP & CFO

Total calculated

$461,061

From this org

$413,705

From related orgs

$0

Other

$47,356

Hours/week

58 + 2 related

Schedule J breakdown matched by us

Base

$330,351

Bonus

$82,672

Other

$682

Deferred

$29,443

Nontaxable benefits

$17,913

Filer's total

$461,061
Robert L Nykamp

VP & COO

Total calculated

$429,510

From this org

$396,828

From related orgs

$0

Other

$32,682

Hours/week

60

Schedule J breakdown matched by us

Base

$304,138

Bonus

$69,477

Other

$23,213

Deferred

$30,000

Nontaxable benefits

$2,682

Filer's total

$429,510
Valerie MathisAllen

Medical Staff

Total calculated

$343,457

From this org

$302,353

From related orgs

$0

Other

$41,104

Hours/week

55

Schedule J breakdown matched by us

Base

$218,609

Bonus

$60,600

Other

$23,144

Deferred

$30,000

Nontaxable benefits

$11,104

Filer's total

$343,457
Harmony Gould

Director of HBS

Total calculated

$307,451

From this org

$274,847

From related orgs

$0

Other

$32,604

Hours/week

60

Schedule J breakdown matched by us

Base

$211,460

Bonus

$62,831

Other

$556

Deferred

$22,500

Nontaxable benefits

$10,104

Filer's total

$307,451
Susan Langeland

Chief Information Officer

Total calculated

$299,700

From this org

$268,528

From related orgs

$0

Other

$31,172

Hours/week

60

Schedule J breakdown matched by us

Base

$216,876

Bonus

$51,060

Other

$592

Deferred

$5,512

Nontaxable benefits

$25,660

Filer's total

$299,700
Thomas Scott Halstead

Director of PPG

Total calculated

$241,502

From this org

$190,095

From related orgs

$0

Other

$51,407

Hours/week

60

Schedule J breakdown matched by us

Base

$164,533

Bonus

$25,128

Other

$434

Deferred

$29,704

Nontaxable benefits

$21,703

Filer's total

$241,502
Ryan LaRue

Vice President of Contracts

Total calculated

$194,054

From this org

$156,491

From related orgs

$0

Other

$37,563

Hours/week

55

Schedule J breakdown matched by us

Base

$139,781

Bonus

$16,343

Other

$367

Deferred

$11,873

Nontaxable benefits

$25,690

Filer's total

$194,054
Jody Vanderwel

Chairperson

Total calculated

$0

Hours/week

2
Douglas Josephson

Vice Chairperson & Secretary

Total calculated

$0

Hours/week

4
Gil Segovia

Treasurer

Total calculated

$0

Hours/week

2
Mina Breuker

Board Member

Total calculated

$0

Hours/week

1
Mary Ann Cartwright

Board Member

Total calculated

$0

Hours/week

1
Robert Connors

Board Member

Total calculated

$0

Hours/week

1
Jack DeBoer

Board Member

Total calculated

$0

Hours/week

1
Steve Ender

Board Member

Total calculated

$0

Hours/week

1
Stacia Ford-Spicer

Board Member

Total calculated

$0

Hours/week

1
Brett Holleman

Board Member

Total calculated

$0

Hours/week

1
Marilyn Litka-Klein

Board Member

Total calculated

$0

Hours/week

1
Stella Michael

Board Member

Total calculated

$0

Hours/week

1
David McKeague

Board Member

Total calculated

$0

Hours/week

1
Michael Ramirez

Board Member

Total calculated

$0

Hours/week

1
Abbey Slakick

Board Member

Total calculated

$0

Hours/week

1
Susan Valcq

Board Member

Total calculated

$0

Hours/week

1
Sherita Washington

Board Member

Total calculated

$0

Hours/week

1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

1a · Tax indemnification and gross-up payments
1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
3 · Compensation committee
3 · Independent compensation consultant
3 · Written employment contract
3 · Compensation survey or study
7 · Other non-fixed payments

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a: taxable term life premiums added to taxable income were grossed up to compensate for taxes on the premiums. Grossed up amounts were taxed.
Schedule J, Part I, Line 3: The Board of Directors has adopted a written executive compensation plan and has delegated to the Compensation Committee the responsibility for implementing and overseeing compensation issues with regular reporting to the board. In setting and reviewing executive compensation for the COO, CFO, CMO and Vice Presidents, the Compensation Committee relies on market data for similarly situated hospital executives in comparable organizations. The Compensation Committee also reviews salary market information for the CEO and makes a recommendation to the Executive Committee. The Executive Committee relies on market data for similarly situated professionals serving comparable institutions. The organization regularly commissions studies by ECG Management to ensure that the total compensation paid to Physicians is reasonable, consistent with objective market data and in the best interest of the organization. The compensation model for Physicians was adopted by the organization based upon those studies. Review and approval of all new Physician employment contracts by both the CFO and chairman of the Compensation Committee is required to ensure that all compensation packages are within the approval limits. Documentation and supporting detail are maintained for all compensation decisions.
Schedule J, Part I, Line 7: Employment contracts with officers of the organization allow for performance-based incentives. Each year, the Board of Directors articulates and approves objective, measurable performance criteria. If performance criteria are met, performance-based incentives are paid.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Pine Rest Foundation

501(c)(3) · Fundraising · MI · controlled entity

Directly controlled by Pine Rest Christian Mental Health Services

Provenance

Return type: form_990
Tax year: 2023
Filed: 16 April 2025
IRS schema version: 2023v6.0
Source object: 202521299349302582

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