2025-05-06T18:52:13-07:00 2024-06-30 920143182 ALTMAN ROGERS & CO 3000 C ST STE 201 ANCHORAGE AK 99503 990 2023-07-01 721587301 Co-Occurring Disorders Institute Inc dba Compassionate Directions CO-O 9077452634 PO Box 1907 Palmer AK 99645 Stewart McDonald Executive Director 2025-05-06 true true Sterling Gillon CPA P02428406 9072742992 2023 2025-03-06 01:10:19Z Chelsea Weber PO Box 1907 Palmer AK 99645 2212816 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 49 5 0 226740 406727 2365377 1805339 167 740 3168 10 2595452 2212816 38 0 0 1960247 1524467 0 0 774192 686007 2734477 2210474 -139025 2342 1118396 900026 943761 723049 174635 176977 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 1900300 1805339 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. 1900300 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 6 0 true 49 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 11921 E Palmer-Wasilla Hwy Palmer AK 99645 Stewart McDonald Executive Dir. 40.00 0.00 X 105140 0 0 Chelsea Weber Finance/HR Dir 40.00 0.00 X 67817 0 3569 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 172957 3569 1 false false false 0 150000 256727 406727 Fees & Contracts Gov Agencies 624100 1730119 1730119 Third Party Insurance 624100 37761 37761 Contract Services 624100 37459 37459 1805339 740 740 0 0 0 0 0 0 0 Miscellaneous 624100 10 10 10 2212816 1805349 740 0 0 0 0 185140 160251 24889 0 1180206 1021549 158657 14002 12120 1882 28271 24470 3801 116848 101140 15708 0 0 36348 26743 9605 0 0 0 92277 76185 16092 4720 4110 610 21961 17107 4854 19062 14025 5037 0 20751 15563 5188 34654 34654 0 0 0 0 226 226 9212 6909 2303 Operating Lease expense 206757 155067 51690 Bad Debt 184506 184506 Training 18894 16808 2086 Morale and Gifts 10642 7982 2660 25997 21111 4886 2210474 1900300 310174 0 973 0 86691 140956 5706 7500 165938 83642 0 0 0 0 20814 22124 44952 44952 226 0 0 0 0 0 838048 645804 1118396 900026 30395 18527 913366 704522 943761 723049 X 171546 173888 3089 3089 174635 176977 1118396 900026 2342 X false true X true false X 460129 500240 575821 226740 406727 2169657 1905673 1942304 2135305 2365377 1805339 10153998 0 0 0 2365802 2442544 2711126 2592117 2212066 12323655 0 0 12323655 927 788 432 167 740 3054 0 927 788 432 167 740 3054 0 5099 500 3168 10 8777 2366729 2448431 2712058 2595452 2212816 12335486 0.99900 0.99910 0.00020 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7500 7500 37452 37452 Employee Receivable Security Deposit 17529 Operating right-of-use asset 628275 645804 Accrued Annual Leave 27107 Accrued Payroll 33381 Current Lease Liability 193540 Operating lease liability 450494 704522 X 2028310 -184506 -184506 2212816 2212816 2025968 2025968 184506 184506 2210474 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, 2024 and 2023.CODI classifies all interest and penalties related to tax contingencies as income tax expense. As of June 30, 2024 and 2023, there were no accrued interest or penalties. As of June 30, 2024 and 2023, 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 2024, the tax years that remain subject to examination begins with 2021. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Provision for Bad Debt $184506 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.