2024-02-09T17:19:06-08:00 2022-06-30 920143182 ALTMAN ROGERS & CO 3000 C ST STE 201 ANCHORAGE AK 99503 990 2021-07-01 721587301 Co-Occurring Disorders Institute Inc dba Compassionate Directions CO-O 9077452634 PO Box 1907 Palmer AK 99645 Stewart McDonald Executive Director 2024-02-09 true Stewart McDonald 999009999 Sterling Gillon CPA P02428406 9072742992 3 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z X Jenny Pekkala PO Box 1907 Palmer AK 99645 2712058 false X codialaska.org X 2001 AK Co-Occuring Disorders Institute is a family focused agency that provides compassionate care to our local community. CODI's services are based out of their offices in Palmer, Alaska. Their mission is healthier families, stronger kids, and a continuum of services that can support families in need. 3 3 58 5 0 500240 575821 1942304 2135305 788 432 5099 500 2448431 2712058 261 303 0 1782440 1805773 0 0 717781 779638 2500482 2585714 -52051 126344 686729 505389 499413 191729 187316 313660 Co-Occuring Disorders Institute is a family focused agency that provides compassionate care to our local community. CODI's services are based out of their offices in Palmer, Alaska. Their mission is healthier families, stronger kids, and a continuum of services that can support families in need. false false 2041963 303 2135805 Behavioral Health Clinic: Provides services for children ages 3-21 and their families by offering behavioral health support services to the community, such as behavioral health assessments, therapy, case management, and treatment planning. 2041963 true true false false false true false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 58 true false false false false false false false 0 false false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true true true true true false X Kristina Summers 9077452634 PO Box 1907 Palmer AK 99645 Stewart McDonald Executive Dir. 40.00 0.00 X 105140 0 0 Kristina Summers Finance Dir. 40.00 0.00 X 97083 0 0 Jenny Pekkala President 1.00 0.00 X X 0 0 0 Karen Ward Secretary 1.00 0.00 X X 0 0 0 Ben Whipple Treasurer 1.00 0.00 X X 0 0 0 Kim Bergey Board Member 1.00 0.00 X 0 0 0 Kendra Bartz Board Member 1.00 0.00 X 0 0 0 202223 1 false false false 0 575715 106 575821 Fees & Contracts Gov Agencies 624100 1879316 1879316 Third Party Insurance 624100 175189 175189 Contract Services 624100 80800 80800 2135305 432 432 0 0 0 0 0 0 0 Miscellaneous 624100 500 500 500 2712058 2135805 432 0 303 303 0 0 202143 150343 51800 0 1419780 1055955 363825 14598 10857 3741 32749 24357 8392 136503 101523 34980 0 0 20087 18347 1740 0 0 0 89680 84058 5622 3405 2990 415 27797 23903 3894 22092 20178 1914 0 234677 187742 46935 36884 36812 72 0 0 0 0 5024 5024 9019 7215 1804 Bad Debt 203685 203685 ISA Expense 46911 41201 5710 Internship Stipends 13800 12120 1680 Training 13765 12477 1288 52812 47897 4915 2585714 2041963 543751 0 2462 4620 395433 249815 15706 5706 227585 201990 0 0 0 0 38936 20417 59155 57572 6607 1583 0 0 0 0 21258 686729 505389 23466 32896 475947 158833 499413 191729 X 184227 310571 3089 3089 187316 313660 686729 505389 126344 X false true X true false X 559669 627486 460129 500240 575821 2723345 1351773 1726802 1905673 1942304 2135305 9061857 0 0 0 1911442 2354288 2365802 2442544 2711126 11785202 0 0 11785202 87 507 927 788 432 2741 0 87 507 927 788 432 2741 0 449 100 5099 500 6148 1911978 2354895 2366729 2448431 2712058 11794091 0.99920 0.99920 0.00020 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 3089 true true 7500 7500 51655 51655 57572 -57572 1583 Accrued Vacation 37111 Accrued Payroll 121722 158833 X 2508373 -203685 -203685 2712058 2712058 2382029 2382029 203685 203685 2585714 Part X : FIN48 Footnote CODI is a nonprofit corporation exempt from income taxation under Section 501(c)(3) of the Internal Revenue Code.Although CODI is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirement of filing Federal Income Tax Form 990-T and a tax liability may be determined on these activities. CODI had no income derived from unrelated business activities as of June 30, 2022 and 2021.CODI classifies all interest and penalties related to tax contingencies as income tax expense. As of June 30, 2022 and 2021, there was no accrued interest or penalties. As of June 30, 2022 and 2021, there were no uncertain tax positions or unrecognized tax benefits for which management believes it is reasonably possible that the total amounts of tax contingencies will significantly increase or decrease within 12 months of the reporting date. CODI files tax returns in the U.S. Federal Jurisdiction and the State of Alaska. As of 2022, the tax years that remain subject to examination begins with 2019. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Provision for bad debts $203685 Form 990, Part VI, Line 11b: Form 990 Review Process Finance Director and Executive Director review 990 for accuracy prior to filing. Executive Director signs the forms and the 990 is presented to the Board of Directors at the next regularly scheduled meeting. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Conflict questions are asked when board members join the board and then again periodically throughout terms. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Salary ranges are provided by the National Council for review, and the salary survery from Foraker Group is also reviewed for ranges. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Salary ranges are provided by the National Council for review, and the salary survery from Foraker Group is also reviewed for ranges. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available All documents are available to review upon written request to the Finance Director or Executive Director. Amended Explanation Return is being amended to correct for adjustments made as a result of the organization receiving its audited financial statement report. Form 990 Part III Program expenses increased from 1,974,680 to 2,047,673 and program revenue decreased from 2,149,204 to 2,135,805Form 990 Part IV line 11f and 12a marked "Yes"Form 990 Part VIII Line 2a increased from 1,720,093 to 1,879,316Form 990 Part VIII Line 2a decreased from 335,219 to 175,189Form 990 Part VIII Line 2a decreased from 93,892 to 80,800Form 990 Part VIII Line 2g Decreased from 2,149,204 to 2,135,305Form 990 Part VIII Line 12 column b decreased from 2,149,704 to 2,135,805Form 990 Part IX Line line 7 column c decreased from 363,826 to 363,825Form 990 Part IX Line line 10 column c increased from 34,979 to 34,980Form 990 Part IX Line line 11g column c decreased from 5,623 to 5,622.Form 990 Part IX Line 24a column b increased from 130,692 to 203,685Form 990 Part IX Line 25 column b increased from 1,974,680 to 2,047,673Form 990 Part IX Line 12 column b decreased from 3,227 to 2,990 and column c incrased from 178 to 415.Form 990 Part IX Line 13 column b increased from 23,902 to 23,903 and column c decreased from 3,895 to 3,894.Form 990 Part IX Line 16 column b increased from 187,741 to 187,742Form 990 Part IX Line 24a column b increased from 130,692 to 203,685Form 990 Part IX Line 24b column b decreased from 44,461 to 41,201 and column c increased from 2,450 to 5,710Form 990 Part IX Line 24c column b decreased from 13,079 to 12,120 and column c increased from 721 to 1,680Form 990 Part IX Line 24e column b decreased from 49,153 to 47,897 and column c increased from 3,659 to 4,915Form 990 part X Line 1 increased from 4,619 to 4,620. Form 990 Part X line 4 decreased from 288,884 to 201,990. Form 990 Part X line 16 decreased from 592,282 to 505,389. Form 990 Part X line 17 decreased from 32,898 to 32,896. Form 990 Part X line 25 increased from 158,832 p 158,833. Form 990 Part X line 26 decreased from 191,730 to 191,729Form 990 Part X line 27 decreased from 357,463 to 310,571. Form 990 Part X line 28 decreased from 43,089 to 3,089. Form 990 Part X line 32 decreased from 400,552 to 313,660. Form 990 Part X line 33 decreased from 592,282 to 505,389.Form 990 Part XII Line 2b and 2c market "Yes"Schedule D added to return