WEST SOUND TREATMENT CENTER INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WEST SOUND TREATMENT CENTER INC (EIN 91-1184237)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-14
IRS object ID: 201333189349308668
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-14T18:21:55-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	911080353	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BALL & TREGER LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	400 WARREN AVE STE 430	AddressLine1
City	BREMERTON	City
State	WA	State
ZIP Code	983371408	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	911184237	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WEST SOUND TREATMENT CENTER	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	3608769430	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1415 LUMSDEN ROAD	AddressLine1
City	PORT ORCHARD	City
State	WA	State
ZIP Code	98367	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBIN O'GRADY	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	3608769430	Phone
Date Signed	2013-11-13	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	DENNIS TREGER CPA	Name
PTIN	P00046914	PTIN
Phone	3604796868	Phone
Date Prepared	2013-11-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	ROBIN O'GRADY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1415 LUMSDEN ROAD	AddressLine1
City	PORT ORCHARD	City
State	WA	State
ZIP Code	98367	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	604696	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.WESTSOUNDTREATMENTCENTER.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1981	YearFormation
State Legal Domicile	WA	StateLegalDomicile
Activity Or Mission Description	ALCOHOL AND DRUG COUNSELING, PREVENTION, INTERVENTION, AND EDUCATIONAL PROGRAMS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	21	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	407072	ContributionsGrantsPriorYear
Contributions Grants Current Year	406426	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	219033	ProgramServiceRevenuePriorYear
Program Service Revenue CY	195071	ProgramServiceRevenueCY
Investment Income Prior Year	22	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	236	OtherRevenuePriorYear
Other Revenue Current Year	3199	OtherRevenueCurrentYear
Total Revenue Prior Year	626363	TotalRevenuePriorYear
Total Revenue Current Year	604696	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	419556	SalariesEtcPriorYear
Salaries Etc Current Year	434346	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	235808	OtherExpensePriorYear
Other Expenses Current Year	171849	OtherExpensesCurrentYear
Total Expenses Prior Year	655364	TotalExpensesPriorYear
Total Expenses Current Year	606195	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-29001	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1499	RevenuesLessExpensesCY
Total Assets BOY	543580	TotalAssetsBOY
Total Assets EOY	516611	TotalAssetsEOY
Total Liabilities BOY	397730	TotalLiabilitiesBOY
Total Liabilities EOY	372260	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	145850	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	144351	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	WEST SOUND TREATMENT CENTER'S PRIMARY MISSION IS TO PROVIDE ALCOHOL AND DRUG COUNSELING, PREVENTION, INTERVENTION, AND EDUCATIONAL PROGRAMS, AS WELL AS PROVIDING DIAGNOSTIC EVALUATION, INDIVIDUAL, GROUP AND FAMILY COUNSELING, EDUCATION CLASSES AND PRESENTATIONS ON THE EFFECT OF ALCOHOL AND DRUGS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	545960	Expense
Revenue	195071	Revenue
Description	TREATMENT OF CLIENTS THROUGH COUNSELING, OUTPATIENT, AND RESIDENTIAL CARE PROGRAMS.	Description
Total Program Service Expense	545960	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	7	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	21	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	0	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	WA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	3608769430	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1415 LUMSDEN ROAD	AddressLine1
City	PORT ORCHARD	City
State	WA	State
ZIP Code	98367	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
ED MIDKIFF
BOARD MEMBER	0.50	X	0	0	0
LAURA BETH WALLER
BOARD MEMBER	0.50	X	0	0	0
MAUREEN BURLEY
BOARD MEMBER	0.50	X	0	0	0
JOHN WISE
BOARD MEMBER	0.50	X	0	0	0
KAYE WEISMAN
BOARD MEMBER	0.50	X	0	0	0
RANDY GLEIN
BOARD TREASURER	0.50	X	0	0	0
RITA BURNS
BOARD SECRETARY	0.50	X	0	0	0
GARY FULLER
BOARD PRESIDENT	0.50		0	0	0	X
ROBIN LUND
EXECUTIVE DIRECTOR	40.00		60008	0	986	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	60008	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	986	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Federated Campaigns	13753	FederatedCampaigns
Fundraising Events	4817	FundraisingEvents
Government Grants	278598	GovernmentGrants
All Other Contributions	109258	AllOtherContributions
Total Contributions	406426	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CLIENT FEES - CASH	624100	170616	170616
CLIENT INSURANCE PAYME	624100	24455	24455

Field	Value	IRS element (for citing)
Total Program Service Revenue	195071	TotalProgramServiceRevenue
Gross Income Fundraising Events	0	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	4817	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	0	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Business Code	900099	BusinessCode
Total Revenue Column	3199	TotalRevenueColumn
Exclusion	$3,199	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	3199	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	604696	TotalRevenueColumn
Related Or Exempt Function Income	195071	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$3,199	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	60993	Total
Program Services	54894	ProgramServices
Management And General	6099	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	314500	Total
Program Services	283050	ProgramServices
Management And General	31450	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	19716	Total
Program Services	17745	ProgramServices
Management And General	1971	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	39137	Total
Program Services	35223	ProgramServices
Management And General	3914	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	11373	Total
Program Services	10236	ProgramServices
Management And General	1137	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	2036	Total
Program Services	1018	ProgramServices
Management And General	1018	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	12518	Total
Program Services	11266	ProgramServices
Management And General	1252	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	49395	Total
Program Services	44455	ProgramServices
Management And General	4940	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	7664	Total
Program Services	6898	ProgramServices
Management And General	766	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	7768	Total
Program Services	6992	ProgramServices
Management And General	776	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	20792	Total
Program Services	18713	ProgramServices
Management And General	2079	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	18972	Total
Program Services	17075	ProgramServices
Management And General	1897	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	14334	Total
Program Services	12901	ProgramServices
Management And General	1433	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
BAD DEBTS	12030	12030
PROFESSIONAL FEES	10837	9753	1084
MISCELLANEOUS EXPENSES	2152	1931	221
TAXES	1978	1780	198

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	606195	Total
Program Services	545960	ProgramServices
Management And General	60235	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	12180	BOY
EOY	24055	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	16666	BOY
EOY	13767	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	65190	BOY
EOY	46738	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	610793	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	178860	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	449475	BOY
EOY	431933	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	69	BOY
EOY	118	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	543580	BOY
EOY	516611	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	28074	BOY
EOY	25953	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	16558	BOY
EOY	14458	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	229962	BOY
EOY	213904	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	123136	BOY
EOY	117945	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	397730	BOY
EOY	372260	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	145850	BOY
EOY	144351	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	145850	BOY
EOY	144351	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	543580	BOY
EOY	516611	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-1499	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	383223	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	430902	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	297624	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	396159	CurrentTaxYearMinus1Year
Current Tax Year	401609	CurrentTaxYear
Total	1909517	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	383223	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	430902	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	297624	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	396159	CurrentTaxYearMinus1Year
Current Tax Year	401609	CurrentTaxYear
Total	1909517	Total

Field	Value	IRS element (for citing)
Public Support Total170	1909517	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	22	CurrentTaxYearMinus1Year
Total	41	Total

Field	Value	IRS element (for citing)
Total Support	1909558	TotalSupport
Public Support Pertcentage170	1.00000	PublicSupportPertcentage170
Public Support Pertcent Prior Year	1.00000	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	79625	OtherCostOrOtherBasis
Book Value	79625	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	440662	OtherCostOrOtherBasis
Depreciation	105440	Depreciation
Book Value	335222	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	76942	OtherCostOrOtherBasis
Depreciation	63925	Depreciation
Book Value	13017	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	13564	OtherCostOrOtherBasis
Depreciation	9495	Depreciation
Book Value	4069	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	431933	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (6 entries)

DescriptionDescription	AmountAmount
ACCRUED PAYABLES	$7,829
ACCRUED TAXES PAYABLE	$5,555
LINE OF CREDIT PAYABLE	$57,844
PAID ABSENCES PAYABLE	$23,933
ADATSA PAYABLE	$6,689
CURRENT PORTION OF LONG TERM DEBT	$16,095

Field	Value	IRS element (for citing)
Total Of Amounts	117945	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	604696	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	604696	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	604696	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	606195	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	606195	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	606195	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X, LINE 2:	ReturnReference
Explanation	WEST SOUND TREATMENT CENTER HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, WEST SOUND TREATMENT CENTER HAS NOT RECORDED ANY RESERVE, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX AT DECEMBER 31, 2012. WEST SOUND TREATMENT CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO DECEMBER 31, 2009.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION B, LINE 11	AN ELECTRONIC COPY OF THE COMPLETED FORM 990 IS PROVIDED TO BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE THE FORM IS SIGNED AND SUBMITTED.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS ARE PROVIDED UPON REQUEST.
FORM 990, PART XII, LINE 1	NO CHANGE FROM THE PRIOR YEAR.