CLOUD PEAK COUNSELING CENTER: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CLOUD PEAK COUNSELING CENTER (EIN 83-0235231)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-09-24
IRS object ID: 201342679349300024
Schema version: 2012v2.3
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-09-24T09:43:19-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	STINE BUSS WOLFF WILSON & ASSOCIATES PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 168	AddressLine1
City	WORLAND	City
State	WY	State
ZIP Code	82401	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	830235231	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CLOUD PEAK COUNSELING CENTER	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CLOU	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	401 SOUTH 23RD ST	AddressLine1
City	WORLAND	City
State	WY	State
ZIP Code	82401	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MARK RUSSLER	Name
Title	EXECUTIVE DIRECTOR	Title
Date Signed	2013-09-20	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEVE L STINE	Name
Phone	3073474555	Phone
Date Prepared	2013-09-24	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	2944943	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1977	YearFormation
State Legal Domicile	WY	StateLegalDomicile
Activity Or Mission Description	PROVIDE MENTAL HEALTH SERVICES	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	68	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	510000	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	2472858	ProgramServiceRevenuePriorYear
Program Service Revenue CY	2893512	ProgramServiceRevenueCY
Investment Income Prior Year	4178	InvestmentIncomePriorYear
Investment Income Current Year	2304	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3146	OtherRevenuePriorYear
Other Revenue Current Year	-1638	OtherRevenueCurrentYear
Total Revenue Prior Year	2990182	TotalRevenuePriorYear
Total Revenue Current Year	2894178	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2115397	SalariesEtcPriorYear
Salaries Etc Current Year	2140141	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	529495	OtherExpensePriorYear
Other Expenses Current Year	560251	OtherExpensesCurrentYear
Total Expenses Prior Year	2644892	TotalExpensesPriorYear
Total Expenses Current Year	2700392	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	345290	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	193786	RevenuesLessExpensesCY
Total Assets BOY	2553473	TotalAssetsBOY
Total Assets EOY	2725558	TotalAssetsEOY
Total Liabilities BOY	448875	TotalLiabilitiesBOY
Total Liabilities EOY	427174	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2104598	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2298384	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	PROVIDE MENTAL HEALTH SERVICES	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDE MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES TO AREA RESIDENTS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	2700392	Expense
Description	PROVIDE MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES TO AREA RESIDENTS.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	2700392	TotalOfOtherProgramServiceExp
Total Program Service Expense	2700392	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	68	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	WY	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DOROTHY RICHARD	NamePerson
Telephone Number	3073476165	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	401 SOUTH 23RD ST	AddressLine1
City	WORLAND	City
State	WY	State
ZIP Code	82401	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (2 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per WeekAverageHoursPerWeek	Highest Compensated EmployeeHighestCompensatedEmployee
BOARD OF DIRECTORS-SEE ATTACHED LIS
BOARD	X	0	0	0
MARK RUSSLER
DIRECTOR		109035	0	0	40.00	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	109035	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
STATE CONTRACTS	1477582	1477582
PRIVATE PAY & MEDICARE	1149477	1149477
AGENCY AND OTHER	142344	142344
CONTRACT SERVICES	95078	95078
LOCAL CONTRACTS	29031	29031

Field	Value	IRS element (for citing)
Total Program Service Revenue	2893512	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2304	TotalRevenueColumn
Related Or Exempt Function Income	2304	RelatedOrExemptFunctionIncome

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	49127	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	50765	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-1638	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-1638	TotalRevenueColumn
Related Or Exempt Function Income	-1638	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2894178	TotalRevenueColumn
Related Or Exempt Function Income	2894178	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1547176	Total
Program Services	1547176	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	592965	Total
Program Services	592965	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	70132	Total
Program Services	70132	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	22200	Total
Program Services	22200	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	45471	Total
Program Services	45471	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	13008	Total
Program Services	13008	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	104419	Total
Program Services	104419	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	28738	Total
Program Services	28738	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
PROFESSIONAL FEES	137939	137939
UNCOLLECTIBLE/BAD DEBT	55697	55697
TELEPHONE & UTILITIES	35815	35815
OTHER	35445	35445

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	11387	Total
Program Services	11387	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2700392	Total
Program Services	2700392	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	496719	BOY
EOY	823163	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	239795	BOY
EOY	115444	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	20144	BOY
EOY	19558	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2390839	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	623446	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1796815	BOY
EOY	1767393	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2553473	BOY
EOY	2725558	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	53206	BOY
EOY	56394	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	395669	BOY
EOY	370780	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	448875	BOY
EOY	427174	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2104598	BOY
EOY	2298384	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2104598	BOY
EOY	2298384	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2553473	BOY
EOY	2725558	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	193786	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

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

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	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	2142065	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2085303	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2308045	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2524943	CurrentTaxYearMinus1Year
Current Tax Year	2886942	CurrentTaxYear
Total	11947298	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2142065	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2085303	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2308045	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2524943	CurrentTaxYearMinus1Year
Current Tax Year	2886942	CurrentTaxYear
Total	11947298	Total

Field	Value	IRS element (for citing)
Public Support Total170	11947298	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	10965	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8774	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10928	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4178	CurrentTaxYearMinus1Year
Current Tax Year	2304	CurrentTaxYear
Total	37149	Total

Field	Value	IRS element (for citing)
Total Support	11984447	TotalSupport
Gross Receipts From Admissions Etc	2944943	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99690	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99600	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2390839	OtherCostOrOtherBasis
Depreciation	623446	Depreciation
Book Value	1767393	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1767393	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
MORTGAGES AND OTHER NOTES PAYABLE	$310,895
ACCRUED ABSENCES	$59,885

Field	Value	IRS element (for citing)
Total Of Amounts	370780	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	2894178	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	2894178	RevenueSubtotal
Total Revenue Per Form990	2894178	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2700392	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2700392	ExpensesSubtotal
Total Expenses Per Form990	2700392	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	PROVIDE MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES TO AREA RESIDENTS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO BEING FILED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	A COPY OF GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.