Westside Community Mental Health Center in San Francisco, California (CA)

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Westside Community Mental Health Center
Employer Identification Number (EIN)941164909
Name of OrganizationWestside Community Mental Health Center
Address1153 Oak St, San Francisco, CA 94117-2216
ActivitiesOther health services
SubsectionCharitable Organization
Ruling Date05/1968
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$5,000,000 to $9,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$6,817,419
Amount of Income$12,207,467
Form 990 Revenue Amount$10,306,973
National Taxonomy of Exempt Entities (NTEE)Mental Health, Crisis Intervention: Community Mental Health Center


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Amount of income in 2013: $12,207,467 (it was $15,495,175 in 2012)
This organization: 

 $12,207,467
Other organizations performing similar types of work: 

 $2,123,901

Assets in 2013: $6,817,419 (it was $7,217,174 in 2012)
This organization: 

 $6,817,419
Other organizations performing similar types of work: 

 $1,306,641

Expenses in 2013: $10,576,482
This organization: 

 $10,576,482
Other organizations performing similar types of work: 

 $2,537,262

Income to expenses ratio in 2013: 1.2
Westside Community Mental Health Center: 

 1.2
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 160
Westside Community Mental Health Center: 

 160
Other organizations performing similar types of work: 

 64

Employees paid over $100,000 in 2013: 3.8%
This organization: 

 3.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 99.3%
Westside Community Mental Health Center: 

 99.3%
Other organizations performing similar types of work: 

 23.3%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10962233
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return157160
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesNo
Has it filed a Form 990-T for this year?YesNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$946,317$961,433
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$40,872$40,693
Total number of individuals who received more than $100,000 of reportable compensation from the organization76
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$11,322,236$10,765,706$10,306,973
Contributions, Gifts, Grants and Other Similar Amounts$11,272,083$10,272,270$10,239,321
Program Service Revenue$8,510$10,461$7,972
621400$10,461$7,972
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$7,392$0$3,979
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$-81,125$-93,670$46,477
Gross rents (Real / Personal)$343,361 / $0$276,323 / $0$46,477 / $0
Less: rental expenses (Real / Personal)$424,486 / $0$369,993 / $0$0 / $0
Rental income or (loss) (Real / Personal)$-81,125 / $0$-93,670 / $0$46,477 / $0
Net gain/loss from sales of assets other than inventory$0$563,558$-841
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$2,623,034 / $2,300,000$1,899,653 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$2,624,400 / $1,735,076$1,900,494 / $0
Gain or (loss) (Securities / Other)$0 / $0$-1,366 / $564,924$-841 / $0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$115,376$13,087$10,065
Home Health Care Services$13,087$7,835
900099$0$2,230
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$11,398,436$10,393,749$10,576,482
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$617,198$436,493$418,150
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$5,852,661$5,659,989$5,577,023
Pension plan accruals and contributions$1,137,137$0
Other employee benefits$593,679$1,089,832
Payroll taxes$648,690$0$617,009
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$0$0
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$181,164$433,040
Advertising and promotion$0$0
Office expenses$0$0
Information technology$0$0
Royalties$0$0
Occupancy$1,008,443$911,596
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$50,757$33,752
Payments to affiliates$0$0
Depreciation, depletion, and amortization$167,757$291,777
Insurance$173,173$152,785
Other expenses$264,749$281,575
Other expenses$203,400$217,911
Other expenses$182,855$202,789
Other expenses$153,256$154,722
Other expenses$0$194,521
Balance Sheet
201120122013
Total assets$8,678,456$7,217,174$6,817,419
Cash - non-interest-bearing$1,992,057$922,446
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$873,679$1,698,951
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$87,817$142,107
Land, buildings, and equipment: cost or other basis$1,918,440$1,352,904
Investments - publicly traded securities$0$1,861,631
Investments - other securities$1,858,493$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$486,688$839,380
Total liabilities$3,494,365$1,661,126$1,530,880
Accounts payable and accrued expenses$567,959$587,348
Grants payable$0$0
Deferred revenue$1,312$37,326
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$2,230,082$907,368$738,347
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$184,487$167,859
Total net assets or fund balances$5,184,091$5,556,048$5,286,539
Unrestricted net assets$5,227,101$4,951,275
Temporarily restricted net assets$328,947$335,264
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$56,178,678
Subtotal Support$56,178,678
Gifts, grants, contributions, and membership fees received$56,148,678
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$30,000
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$57,103,532
Public Support$56,178,678
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$280,965
Net income from unrelated business activities, whether or not the business is regularly carried on$484,749
Other income. Do not include gain or loss from the sale of capital assets$159,140
Gross receipts from related activities, etc.$34,778
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$256,774$251,388$5,386
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$256,774$251,388$5,386
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$94,693
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$94,693
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-89,307
Unrelated business taxable income before net operating loss deduction$-89,307
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-89,307
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1West Philadelphia Community Mental Health Consortium Inc3751 Island Ave, Philadelphia, PA 19153-3237PA1972-08$18,604,104
2Didi Hirsch Psychiatric Service4760 Sepulveda Blvd, Culver City, CA 90230-4820CA1945-07$37,890,790
3Westside Community Mental Health Center1153 Oak St, San Francisco, CA 94117-2216CA1968-05$12,207,467
4East Bay Agency For Children303 Van Buren Ave, Oakland, CA 94610-4340CA1953-07$8,824,402
5Amanecer Community Counseling Service A Non-Profit Corporation1200 Wilshire Blvd Ste 500, Los Angeles, CA 90017-1934CA1977-04$8,072,279
6Asian Community Mental Health Board310 8th St Ste 201, Oakland, CA 94607-6527CA1974-09$6,653,386
7Community Family Guidance Center10929 South St Ste 208b, Cerritos, CA 90703-5368CA1977-02$6,084,214
8Valley Community Counseling Services6707 Embarcadero Ste A, Stockton, CA 95219-3382CA1978-03$4,016,757
9West End Family Counseling Service855 N Euclid Ave, Ontario, CA 91762-2729CA1963-12$3,293,467
10Community Health For Asian Americans268 Grand Ave, Oakland, CA 94610-4724CA1996-09$3,261,474
11Airport Marina Counseling Service7891 La Tijera Blvd, Los Angeles, CA 90045-3145CA1963-09$900,449
12Lifeworks Of Sonoma County1200 College Ave, Santa Rosa, CA 95404-3908CA1996-07$477,481
13Process Therapy Institute Incorporated16573 Los Gatos Almaden Rd, Los Gatos, CA 95032-3536CA1978-08$253,030
14Valley Counseling Clinic16633 Ventura Blvd Ste 1008, Encino, CA 91436-1856CA1978-03$62,285
15Behavioral Sciences Health Center, Foothill Community Mental Health851 Burlway Rd Ste 216, Burlingame, CA 94010-1709CA1972-02$0
16Center For Interpersonal And Family Development5535 Balboa Blvd Ste 220, Encino, CA 91316-1553CA1991-06$0
17Looking Glass Foundation Community Counseling Center11560 Poema Pl Unit 201, Chatsworth, CA 91311-1141CA1977-06$0
18Munger Center For Psychological Services1760 N Gower St, Hollywood, CA 90028-5422CA1975-07$0
19Recovery Lifestyles Of The William Beck Institute Inc5981 Antigua Blvd, San Diego, CA 92124CA1996-03$0
20Tenderloin Counseling Services5745 Del Trigo Ln, Concord, CA 94521-4809CA1986-10$0
Number of organizations performing similar types of work
Alaska1
Alabama4
Arkansas5
Arizona5
California29
Colorado8
Connecticut8
District of Columbia1
Delaware1
Florida9
Iowa12
Idaho2
Illinois11
Indiana7
Kansas10
Kentucky2
Massachusetts12
Maryland9
Maine1
Michigan13
Minnesota8
Missouri5
Montana1
North Carolina2
Nebraska1
New Hampshire2
New Jersey7
New Mexico3
New York30
Ohio18
Oklahoma3
Oregon4
Pennsylvania11
Rhode Island5
South Dakota3
Tennessee5
Texas17
Utah2
Virginia2
Vermont1
Washington3
Wisconsin2
West Virginia4
Wyoming9
Total298

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