2024-05-13T16:15:50-07:00 2023-06-30 920143182 ALTMAN ROGERS & CO 3000 C ST STE 201 ANCHORAGE AK 99503 990 2022-07-01 721587301 Co-Occurring Disorders Institute Inc dba Compassionate Directions CO-O 9077452634 PO Box 1907 Palmer AK 99645 Stewart McDonald Executive Director 2024-05-13 true Stewart McDonald 999009999 true Sterling Gillon CPA P02428406 9072742992 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Jenny Pekkala PO Box 1907 Palmer AK 99645 2595452 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. 5 5 59 5 0 575821 226740 2135305 2365377 432 167 500 3168 2712058 2595452 303 38 0 1805773 1960247 0 0 779638 774192 2585714 2734477 126344 -139025 505389 1118396 191729 943761 313660 174635 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 2148100 2191549 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. 2148100 true true false false false false false false false false true false false true 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 3 0 true 59 true false false false false false false false 0 false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false X Chelsea Weber 9077452634 4452 South Pirate Circle Wasilla AK 99645 Stewart McDonald Executive Dir. 40.00 0.00 X 105140 0 0 Kristina Summers Finance Dir. 40.00 0.00 X 101596 0 3048 Chelsea Weber Finance/HR Dir 40.00 0.00 X 60399 0 3020 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 267135 6068 2 false false false 0 114121 112619 226740 Fees & Contracts Gov Agencies 624100 2189115 2189115 Contract Services 624100 99107 99107 Third Party Insurance 624100 77155 77155 2365377 167 167 0 0 0 0 0 0 0 Miscellaneous 624100 3168 3168 3168 2595452 2368545 167 0 38 38 0 0 288110 216082 72028 0 1480685 1110514 370171 16304 12228 4076 25155 18866 6289 149993 112495 37498 0 0 15778 14283 1495 0 0 0 96894 90222 6672 10466 9546 920 31038 25101 5937 23747 21498 2249 0 36724 27543 9181 52830 50459 2371 0 0 0 0 1357 1357 9180 6885 2295 Operating Lease expense 205675 154256 51419 Bad Debt 184496 184496 ISA Expense 41859 41859 Printing and Publications 16403 12302 4101 47745 39427 8318 2734477 2148100 586377 0 4620 973 249815 86691 5706 5706 201990 165938 0 0 0 0 20417 20814 59155 58929 1583 226 0 0 0 0 21258 838048 505389 1118396 32896 30395 158833 913366 191729 943761 X 310571 171546 3089 3089 313660 174635 505389 1118396 -139025 X false true X true false X 627486 460129 500240 575821 226740 2390416 1726802 1905673 1942304 2135305 2365377 10075461 0 0 0 2354288 2365802 2442544 2711126 2592117 12465877 0 0 12465877 507 927 788 432 167 2821 0 507 927 788 432 167 2821 0 100 5099 500 3168 8867 2354895 2366729 2448431 2712058 2595452 12477565 0.99910 0.99920 0.00020 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7500 7500 51655 51655 58929 -58929 226 Employee Receivable 1937 Security Deposit 17569 Operating right-of-use asset 818542 838048 Accrued Vacation 37748 Accrued Payroll 46812 Current Lease Liability 184773 Operating lease liability 644033 913366 X 2410956 -184496 -184496 2595452 2595452 2549981 2549981 184496 184496 2734477 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, 2023 and 2022.CODI classifies all interest and penalties related to tax contingencies as income tax expense. As of June 30, 2023 and 2022, there was no accrued interest or penalties. As of June 30, 2023 and 2022,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 2023, the tax years that remain subject to examination begins with 2020. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Provision for Bad Debt $184496 Form 990, Part VI, Section B, Line 11b 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, Section B, Line 12c Conflict questions are asked when board members join the board and then again periodically throughout terms. Form 990, Part VI, Section B, Line 15a 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, Section B, Line 15b 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, Section C, Line 19 All documents are available to review upon written request to the Finance Director or Executive Director.