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Nonprofiteer
← KINGS VIEW

Form 990 for tax year 2023

Filed by KINGS VIEW.

Totals

Total revenue
$43,142,569
Total expenses
$41,512,896
Contributions and grants received
$28,658,310
Grants paid
$0
Program service revenue
$14,306,912
Investment income
$22,194
Other revenue
$155,153
Total assets, end of year
$25,932,271
Total liabilities, end of year
$14,757,359
Net assets or fund balances, end of year
$11,174,912
Program services expenses (Part IX)
$36,884,574
Management and general expenses
$4,628,322
Fundraising expenses
$0
Program service expenses (Part III)
$36,884,574

Program services were 88.9% 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.

  • 1e · Government grants (contributions)

    $27,217,099

  • 1f · All other contributions, gifts and grants

    $1,441,211

  • 2a · Program service revenue: PATIENT SERVICE REVENUE

    total $14,306,912 · related or exempt $14,306,912

  • 3 · Investment income

    total $22,194 · excluded $22,194

  • 11a · Other revenue: OTHER MISC REVENUE

    total $155,153 · excluded $155,153

  • 11e · Other revenue, total

    $155,153

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $672,208 · program services $597,263 · management and general $74,945

  • 7 · Other salaries and wages

    total $23,066,923 · program services $20,144,646 · management and general $2,922,277

  • 8 · Pension plan contributions

    total $329,121 · program services $271,514 · management and general $57,607

  • 9 · Other employee benefits

    total $3,087,136 · program services $2,748,503 · management and general $338,633

  • 10 · Payroll taxes

    total $1,752,192 · program services $1,528,164 · management and general $224,028

  • 11b · Fees: legal

    total $37,417 · management and general $37,417

  • 11c · Fees: accounting

    total $220,606 · management and general $220,606

  • 11g · Fees: other

    total $2,994,528 · program services $2,994,528

  • 12 · Advertising and promotion

    total $261,869 · program services $182,998 · management and general $78,871

  • 13 · Office expenses

    total $533,843 · program services $411,776 · management and general $122,067

  • 16 · Occupancy

    total $2,449,018 · program services $2,256,338 · management and general $192,680

  • 17 · Travel

    total $72,794 · program services $58,357 · management and general $14,437

  • 20 · Interest

    total $7,471 · program services $4,121 · management and general $3,350

  • 22 · Depreciation, depletion and amortization

    total $164,980 · program services $120,191 · management and general $44,789

  • 23 · Insurance

    total $760,260 · program services $655,516 · management and general $104,744

  • 24a · Other expenses: PURCHASED SERVICES

    total $1,810,731 · program services $1,810,731

  • 24b · Other expenses: SUPPLIES

    total $1,119,596 · program services $1,075,783 · management and general $43,813

  • 24c · Other expenses: CLIENT SUPPORT

    total $712,485 · program services $712,485

  • 24d · Other expenses: EQUIPMENT & MAINTENANCE

    total $667,255 · program services $605,981 · management and general $61,274

  • 24e · All other expenses

    total $792,463 · program services $705,679 · management and general $86,784

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,669,406 · end of year $2,381,987

  • 3 · Pledges and grants receivable

    beginning of year $8,361,063 · end of year $14,097,910

  • 7 · Other notes and loans receivable

    beginning of year $331,186 · end of year $321,619

  • 9 · Prepaid expenses and deferred charges

    beginning of year $813,343 · end of year $557,298

  • 10a · Land, buildings and equipment: cost or other basis

    $3,882,437

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,506,572

  • 10c · Land, buildings and equipment, net

    beginning of year $460,588 · end of year $375,865

  • 15 · Other assets

    beginning of year $8,272,908 · end of year $8,197,592

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,401,930 · end of year $4,165,559

  • 19 · Deferred revenue

    beginning of year $1,126,297 · end of year $2,384,025

  • 24 · Unsecured notes and loans payable

    beginning of year $446,172 · end of year $203,819

  • 25 · Other liabilities

    beginning of year $8,388,856 · end of year $8,003,956

  • 27 · Net assets without donor restrictions

    beginning of year $9,545,239 · end of year $11,174,912

Mission and programs · 2023

Mission

TO PROVIDE COMMUNITY BEHAVIORAL HEALTH AND SOCIAL SERVICES TO THOSE WITH LIMITED RESOURCES, IN THE SPIRIT OF CHRIST'S EXAMPLE OF LOVE, COMPASSION AND RESPECT FOR ALL PERSONS.

Activities or mission (Part I)

SEE SCHEDULE O.KINGS VIEW OFFERS SERVICES FOR SUBSTANCE USE DISORDERS, DUI, MENTAL HEALTH, DEVELOPMENTALLY DISABLED ADULTS, TRANSITIONAL AGED YOUTH, AND TELEPSYCHIATRY.

  • MENTAL HEALTH PROGRAMS - THE ORGANIZATION PROVIDES COUNTY, STATE AND CITY PROGRAMS. SERVICES ARE OUT-PATIENT AND ARE PROVIDED TO BOTH ADULTS AND CHILDREN. MENTAL HEALTH SERVICE INCLUDE COUNSELING, CRISIS INTERVENTION, MEDICATIONS, DAY TREATMENT, HOMELESS OUTREACH, SUICIDE PREVENTION, WELLNESS, INTER AGENCY REFERRAL, YOUTH EMPOWERMENT AND TELEPSYCHIATRY.

    Expenses $26,187,997 · Revenue $3,092,775

  • DRUG AND ALCOHOL TREATMENT PROGRAM - THE ORGANIZATION PROVIDES DUI AND SUBSTANCE USE DISORDER SERVICES IN TEN LOCATIONS THROUGHOUT THE STATE OF CALIFORNIA. DURING THE 2023-2024 FISCAL YEAR THESE PROGRAMS SERVED OVER 8,699 CLIENTS AND PROVIDED OVER 167,824 HOURS OF SERVICE.

    Expenses $5,095,205 · Revenue $5,900,542

  • DAY ACTIVITY CENTERS - THE KINGS VIEW WORK EXPERIENCE CENTERS IN ATWATER AND LOS BANOS PROVIDE, PRINCIPALLY, WORK EXPERIENCE, VOCATIONAL ASSESSMENT AND ACTIVITIES FOR MENTALLY AND DEVELOPMENTALLY DISABLED CLIENTS. THE PROGRAM SERVED 219 CLIENTS DURING THE FISCAL YEAR WITH APPROXIMATELY 201,595 HOURS OF SERVICE.

    Expenses $3,393,265 · Revenue $3,024,088

  • YOUTH DEVELOPMENT - TRANSITIONAL AGED YOUTH ARE SERVED BY KINGS VIEW IN SEVERAL PROGRAMS. THE SKILLS 4 SUCCESS PROGRAM IN MADERA COUNTY PREPARES THIS POPULATION FOR THE FUTURE THROUGH THE FOLLOWING ACTIVITIES: CLASSES ON EMPLOYMENT RELATED TOPICS, JOB READINESS WORKSHOPS, ACADEMIC TUTORING, PAID WORK EXPERIENCE, LEADERSHIP DEVELOPMENT, AND JOB SHADOWING/MENTORING. MANAGED CARE - KINGS VIEW INITIATED ITS MANAGED CARE SERVICES LINE IN 2022 IN ORDER TO PROVIDE ENHANCED CARE TO MEDI-CAL MANAGED CARE MEMBERS AND ADDRESS THE INCREASED NEED FOR MENTAL HEALTH SERVICES IN CALIFORNIA. THE PROGRAM BEGAN PROVIDING ENHANCED CARE MANAGEMENT SERVICES IN JANUARY 2023 AND SERVICES APPROXIMATELY 2,903 MEMBERS DURING THE CURRENT FISCAL YEAR.

    Expenses $2,208,107 · Revenue $2,289,507

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Amanda Nugent Divine

    CEO

    Total calculated
    $239,420
    From this org
    $234,550
    From related orgs
    $0
    Other
    $4,870
    Hours/week
    25 + 25 related

    Schedule J breakdown matched by us

    Base
    $233,131
    Bonus
    $0
    Other
    $1,419
    Deferred
    $4,870
    Nontaxable benefits
    $0
    Filer's total
    $239,420

  • William Dollar

    CIO

    Total calculated
    $203,908
    From this org
    $183,518
    From related orgs
    $0
    Other
    $20,390
    Hours/week
    8 + 42 related

    Schedule J breakdown matched by us

    Base
    $179,327
    Bonus
    $0
    Other
    $4,191
    Deferred
    $5,270
    Nontaxable benefits
    $15,120
    Filer's total
    $203,908

  • Michael Kosareff

    CFO

    Total calculated
    $201,478
    From this org
    $189,845
    From related orgs
    $0
    Other
    $11,633
    Hours/week
    33 + 17 related

    Schedule J breakdown matched by us

    Base
    $187,667
    Bonus
    $0
    Other
    $2,178
    Deferred
    $3,815
    Nontaxable benefits
    $7,818
    Filer's total
    $201,478

  • David Polunas

    COO

    Total calculated
    $198,335
    From this org
    $192,638
    From related orgs
    $0
    Other
    $5,697
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $188,447
    Bonus
    $0
    Other
    $4,191
    Deferred
    $5,312
    Nontaxable benefits
    $385
    Filer's total
    $198,335

  • Beverly Raine - Exec

    DIRECTOR, COMM. & TELEPSYCHIATRY

    Total calculated
    $169,168
    From this org
    $145,277
    From related orgs
    $0
    Other
    $23,891
    Hours/week
    32 + 13 related

    Schedule J breakdown matched by us

    Base
    $143,951
    Bonus
    $0
    Other
    $1,326
    Deferred
    $3,071
    Nontaxable benefits
    $20,820
    Filer's total
    $169,168

  • Anthony Prieto

    DIR. OF HEALTH INFO ANALYTICS

    Total calculated
    $165,976
    From this org
    $140,887
    From related orgs
    $0
    Other
    $25,089
    Hours/week
    5 + 40 related

    Schedule J breakdown matched by us

    Base
    $140,452
    Bonus
    $0
    Other
    $435
    Deferred
    $4,242
    Nontaxable benefits
    $20,847
    Filer's total
    $165,976

  • David Lopez

    CRISIS LINE DIRECTOR (THRU 12/23)

    Total calculated
    $166,187
    From this org
    $151,454
    From related orgs
    $0
    Other
    $14,733
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,780
    Bonus
    $0
    Other
    $37,674
    Deferred
    $1,342
    Nontaxable benefits
    $13,391
    Filer's total
    $166,187

  • Jeana Marie Brooks

    DIRECTOR OF HUMAN RESOURCES

    Total calculated
    $147,644
    From this org
    $129,116
    From related orgs
    $0
    Other
    $18,528
    Hours/week
    42 + 3 related

  • Darrell Hamilton

    REGIONAL DIRECTOR - FRESNO MHSA

    Total calculated
    $139,778
    From this org
    $136,409
    From related orgs
    $0
    Other
    $3,369
    Hours/week
    45

  • Jennifer Montgomery - Executive

    DIRECTOR OF DUI & SUD/CAO

    Total calculated
    $138,904
    From this org
    $135,073
    From related orgs
    $0
    Other
    $3,831
    Hours/week
    50

  • Nathan Yoder

    BOARD CHAIRPERSON

    Total calculated
    $0
    Hours/week
    2.5 + 1.2 related

  • Roger Fast

    BOARD VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.7

  • Joyce Leyman

    BOARD TREASURER

    Total calculated
    $0
    Hours/week
    0.7

  • Kathleen Murphy

    BOARD SECRETARY (THRU 12/23)

    Total calculated
    $0
    Hours/week
    0.8 + 0.2 related

  • Melissa Barton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.7

  • D James Bergen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.7

  • R Michael Burton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.7

  • Allon Lefever

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.7

  • Felipe Mercado

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.7

  • E Jane Middleton

    BOARD MEMBER (THRU 12/23)

    Total calculated
    $0
    Hours/week
    0.8

  • Darlene Prettyman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.7

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

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4A
DAVID LOPEZ RECEIVED A SEVERANCE PAYMENT OF $20,741 DURING CALENDAR YEAR 2023.

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.

  • KINGS VIEW FOUNDATION

    501C3 · FUNDRAISING AND REAL PROPERTY HOLDING · CA · controlled entity

    Directly controlled by KINGS VIEW

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • KINGS VIEW PROFESSIONAL SERVICES

    C · BEHAVIORAL HEALTH RELATED CONSULTING · CA · 100% owned · share of income -$373,205 · share of assets $322,778 · controlled entity

    Directly controlled by KINGS VIEW

Provenance

Return type
form_990
Tax year
2023
Filed
29 April 2025
IRS schema version
2023v6.0
Source object
202521209349301047

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