← PINE REST CHRISTIAN MENTAL HEALTH SERVICES

Form 990 for tax year 2022

Filed by PINE REST CHRISTIAN MENTAL HEALTH SERVICES.

Totals

Total revenue: $205,812,031
Total expenses: $199,797,621
Contributions and grants received: $10,996,200
Grants paid: $0
Program service revenue: $188,008,877
Investment income: $6,208,829
Other revenue: $598,125
Total assets, end of year: $127,654,106
Total liabilities, end of year: $53,988,080
Net assets or fund balances, end of year: $73,666,026
Program services expenses (Part IX): $158,424,523
Management and general expenses: $40,714,338
Fundraising expenses: $658,760
Program service expenses (Part III): $158,424,523

Program services were 79.3% 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

$6,856,744
1e · Government grants (contributions)

$4,139,456
1f · All other contributions, gifts and grants

$0
1g · Noncash contributions included above

$0
2a · Program service revenue: Inpatient Care

total $96,181,212 · related or exempt $96,181,212 · unrelated business $0 · excluded $0
2b · Program service revenue: Outpatient Clinics

total $75,485,135 · related or exempt $75,485,135 · unrelated business $0 · excluded $0
2c · Program service revenue: Residential Care

total $14,608,112 · related or exempt $14,608,112 · unrelated business $0 · excluded $0
2d · Program service revenue: Other Patient Care

total $1,734,418 · related or exempt $1,734,418 · 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 $3,220,261 · related or exempt $3,220,261 · unrelated business $0 · excluded $0
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 $14,083 · personal property $0
6b · Less rental expenses

real property $19,809 · personal property $0
6c · Rental income or loss

real property -$5,726 · personal property $0
6d · Net rental income or loss

total -$5,726 · related or exempt -$5,726 · unrelated business $0 · excluded $0
7a · Gross sales of assets other than inventory

securities $21,823,811 · other assets $1,516,636
7b · Less cost or other basis and sales expenses

securities $20,351,879 · other assets $0
7c · Gain or loss

securities $1,471,932 · other assets $1,516,636
7d · Net gain or loss

total $2,988,568 · related or exempt $2,988,568 · unrelated business $0 · excluded $0
8a · Fundraising events: contributions included on line 1c

$0
11a · Other revenue: Rustic Market Sales

total $305,820 · related or exempt $305,820 · unrelated business $0 · excluded $0
11b · Other revenue: Medical Record Transcription

total $117,250 · related or exempt $117,250 · unrelated business $0 · excluded $0
11c · Other revenue: Cares Act Provider Relief

total $35,335 · related or exempt $35,335 · unrelated business $0 · excluded $0
11d · All other revenue

total $145,446 · related or exempt $145,446 · unrelated business $0 · excluded $0
11e · Other revenue, total

$603,851

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 $7,236,292 · program services $4,612,561 · management and general $2,486,823 · fundraising $136,908
6 · Compensation of disqualified persons

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

total $120,882,120 · program services $107,267,383 · management and general $13,347,637 · fundraising $267,100
8 · Pension plan contributions

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

total $22,519,996 · program services $19,287,015 · management and general $3,150,830 · fundraising $82,151
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 $441,822 · program services $42,650 · management and general $399,172 · fundraising $0
11c · Fees: accounting

total $122,383 · program services $0 · management and general $122,383 · fundraising $0
11d · Fees: lobbying

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

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

total $183,718 · program services $0 · management and general $183,718 · fundraising $0
11g · Fees: other

total $12,797,083 · program services $8,039,213 · management and general $4,698,217 · fundraising $59,653
12 · Advertising and promotion

total $1,164,416 · program services $45,793 · management and general $1,109,782 · fundraising $8,841
13 · Office expenses

total $1,153,360 · program services $750,235 · management and general $352,865 · fundraising $50,260
14 · Information technology

total $5,231,821 · program services $26,521 · management and general $5,204,950 · fundraising $350
15 · Royalties

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

total $3,826,237 · program services $3,141,534 · management and general $677,626 · fundraising $7,077
17 · Travel

total $219,885 · program services $141,082 · management and general $77,253 · fundraising $1,550
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 $1,555,669 · program services $0 · management and general $1,555,669 · fundraising $0
21 · Payments to affiliates

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

total $7,549,512 · program services $3,647,376 · management and general $3,876,229 · fundraising $25,907
23 · Insurance

total $645,040 · program services $0 · management and general $645,040 · fundraising $0
24a · Other expenses: Food and Catering

total $3,295,110 · program services $3,256,674 · management and general $38,421 · fundraising $15
24b · Other expenses: QAAP

total $2,171,078 · program services $2,171,078 · management and general $0 · fundraising $0
24c · Other expenses: Pharmacy

total $1,493,878 · program services $1,493,878 · management and general $0 · fundraising $0
24d · Other expenses: Medical Supplies

total $1,355,654 · program services $1,354,617 · management and general $1,037 · fundraising $0
24e · All other expenses

total $5,952,547 · program services $3,146,913 · management and general $2,786,686 · fundraising $18,948

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $3,263,730 · end of year $490,139
2 · Savings and temporary cash investments

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

beginning of year $418,960 · end of year $199,609
4 · Accounts receivable

beginning of year $20,382,378 · end of year $19,218,001
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $80,000
6 · Loans and receivables from disqualified persons

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

beginning of year $28,676 · end of year $0
8 · Inventories for sale or use

beginning of year $191,249 · end of year $193,411
9 · Prepaid expenses and deferred charges

beginning of year $2,968,041 · end of year $6,734,755
10a · Land, buildings and equipment: cost or other basis

$150,112,441
10b · Land, buildings and equipment: accumulated depreciation

$96,889,911
10c · Land, buildings and equipment, net

beginning of year $62,396,140 · end of year $53,222,530
11 · Investments: publicly traded securities

beginning of year $30,678,860 · end of year $31,426,936
12 · Investments: other securities

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

beginning of year $2,338,009 · end of year $3,092,186
14 · Intangible assets

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

beginning of year $0 · end of year $12,996,539
17 · Accounts payable and accrued expenses

beginning of year $22,283,151 · end of year $18,719,715
18 · Grants payable

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

beginning of year $1,054,466 · end of year $265,965
20 · Tax-exempt bond liabilities

beginning of year $25,820,000 · end of year $23,420,000
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 $1,021,946 · end of year $609,358
25 · Other liabilities

beginning of year $3,304,091 · end of year $10,973,042
27 · Net assets without donor restrictions

beginning of year $66,687,665 · end of year $72,702,075
28 · Net assets with donor restrictions

beginning of year $2,494,724 · end of year $963,951

Mission and programs · 2022

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 $73,686,642 · Revenue $94,920,906
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 $64,763,524 · Revenue $68,853,175
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 $8,849,685 · Revenue $11,310,108
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 13,951 patient days of care in fiscal year 2023.

Expenses $5,481,626 · Revenue $7,469,294
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 21,614 patient days of care in fiscal year 2023.

Expenses $3,523,098 · Revenue $3,640,837
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 $1,147,368 · Revenue $1,077,133
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 $972,580 · Revenue $737,424

As filed on the 2022 return.

Listed in Part VII

Mark C Eastburg PhD

President & CEO

Total calculated

$607,023

From this org

$579,648

From related orgs

$0

Other

$27,375

Hours/week

58 + 2 related

Schedule J breakdown matched by us

Base

$532,926

Bonus

$0

Other

$433

Deferred

$46,722

Nontaxable benefits

$26,945

Filer's total

$607,026
Marwan Tabbara

Medical Staff

Total calculated

$575,734

From this org

$551,459

From related orgs

$0

Other

$24,275

Hours/week

55

Schedule J breakdown matched by us

Base

$525,157

Bonus

$0

Other

$433

Deferred

$26,302

Nontaxable benefits

$23,842

Filer's total

$575,734
Bibhas Singla

Medical Staff

Total calculated

$568,209

From this org

$541,947

From related orgs

$0

Other

$26,262

Hours/week

55

Schedule J breakdown matched by us

Base

$490,947

Bonus

$0

Other

$320

Deferred

$41,000

Nontaxable benefits

$25,942

Filer's total

$558,209
William Sanders

Chief Medical Officer

Total calculated

$553,738

From this org

$534,663

From related orgs

$0

Other

$19,075

Hours/week

60

Schedule J breakdown matched by us

Base

$493,663

Bonus

$0

Other

$433

Deferred

$41,000

Nontaxable benefits

$18,642

Filer's total

$553,738
Lindsey Bailey

Medical Staff

Total calculated

$544,080

From this org

$536,541

From related orgs

$0

Other

$7,539

Hours/week

55

Schedule J breakdown matched by us

Base

$495,541

Bonus

$0

Other

$432

Deferred

$41,000

Nontaxable benefits

$7,107

Filer's total

$544,080
Shehryar Khan

Medical Staff

Total calculated

$493,712

From this org

$474,638

From related orgs

$0

Other

$19,074

Hours/week

55

Schedule J breakdown matched by us

Base

$454,138

Bonus

$0

Other

$432

Deferred

$20,500

Nontaxable benefits

$18,642

Filer's total

$493,712
Samuel Lin

Medical Staff

Total calculated

$486,871

From this org

$465,162

From related orgs

$0

Other

$21,709

Hours/week

55

Schedule J breakdown matched by us

Base

$444,662

Bonus

$0

Other

$387

Deferred

$20,500

Nontaxable benefits

$21,322

Filer's total

$486,871
James Eicher

Medical Professional

Total calculated

$470,257

From this org

$444,032

From related orgs

$0

Other

$26,225

Hours/week

55

Schedule J breakdown matched by us

Base

$403,032

Bonus

$0

Other

$433

Deferred

$41,000

Nontaxable benefits

$25,792

Filer's total

$470,257
Jack Mahdasian

Medical Staff

Total calculated

$462,185

From this org

$438,538

From related orgs

$0

Other

$23,647

Hours/week

55

Schedule J breakdown matched by us

Base

$392,529

Bonus

$0

Other

$433

Deferred

$46,000

Nontaxable benefits

$23,214

Filer's total

$462,176
Louis Nykamp

Medical Staff

Total calculated

$454,985

From this org

$433,372

From related orgs

$0

Other

$21,613

Hours/week

55

Schedule J breakdown matched by us

Base

$397,986

Bonus

$0

Other

$291

Deferred

$35,386

Nontaxable benefits

$21,322

Filer's total

$454,985
Amandeep S Saluja

Medical Staff

Total calculated

$427,381

From this org

$408,368

From related orgs

$0

Other

$19,013

Hours/week

55

Schedule J breakdown matched by us

Base

$387,868

Bonus

$0

Other

$328

Deferred

$20,500

Nontaxable benefits

$18,685

Filer's total

$427,381
Katherine Jawor

Medical Staff

Total calculated

$413,843

From this org

$407,196

From related orgs

$0

Other

$6,647

Hours/week

55

Schedule J breakdown matched by us

Base

$360,696

Bonus

$0

Other

$433

Deferred

$46,500

Nontaxable benefits

$6,214

Filer's total

$413,843
Paul H Karsten

VP & CFO

Total calculated

$410,951

From this org

$388,455

From related orgs

$0

Other

$22,496

Hours/week

58 + 2 related

Schedule J breakdown matched by us

Base

$361,455

Bonus

$0

Other

$433

Deferred

$27,000

Nontaxable benefits

$22,063

Filer's total

$410,951
Robert L Nykamp

VP & COO

Total calculated

$404,886

From this org

$381,767

From related orgs

$0

Other

$23,119

Hours/week

60

Schedule J breakdown matched by us

Base

$335,340

Bonus

$0

Other

$433

Deferred

$46,428

Nontaxable benefits

$22,686

Filer's total

$404,887
Valerie MathisAllen

Medical Staff

Total calculated

$318,782

From this org

$307,505

From related orgs

$0

Other

$11,277

Hours/week

55

Schedule J breakdown matched by us

Base

$260,005

Bonus

$0

Other

$413

Deferred

$47,500

Nontaxable benefits

$10,864

Filer's total

$318,782
Susan Langeland

Chief Information Officer

Total calculated

$264,684

From this org

$241,764

From related orgs

$0

Other

$22,920

Hours/week

60

Schedule J breakdown matched by us

Base

$235,120

Bonus

$0

Other

$378

Deferred

$11,767

Nontaxable benefits

$22,542

Filer's total

$269,807
Harmony Gould

Director of HBS

Total calculated

$245,778

From this org

$235,560

From related orgs

$0

Other

$10,218

Hours/week

60

Schedule J breakdown matched by us

Base

$215,060

Bonus

$0

Other

$354

Deferred

$20,500

Nontaxable benefits

$9,864

Filer's total

$245,778
Thomas Scott Halstead

Director of PPG

Total calculated

$214,950

From this org

$193,522

From related orgs

$0

Other

$21,428

Hours/week

60

Schedule J breakdown matched by us

Base

$168,433

Bonus

$0

Other

$274

Deferred

$25,089

Nontaxable benefits

$21,154

Filer's total

$214,950
Ryan LaRue

Vice President of Contracts

Total calculated

$179,450

From this org

$154,759

From related orgs

$0

Other

$24,691

Hours/week

55

Schedule J breakdown matched by us

Base

$144,826

Bonus

$0

Other

$229

Deferred

$9,933

Nontaxable benefits

$24,462

Filer's total

$179,450
Jody Vanderwel

Chairperson

Total calculated

$0

Hours/week

1
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
Omar Cuevas

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
Kirk Lambers

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: 2022
Filed: 3 May 2024
IRS schema version: 2022v5.0
Source object: 202411249349300901

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