2025-11-14T15:01:44-06:00 2024-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-01-01 911275815 Downtown Emergency Service Center DOWN 2064641570 515 Third Avenue Seattle WA 98104 Daniel Malone Executive Director 2064641570 2025-11-10 1 1 Deb Nelson CPA P01264758 6122536500 2025-11-10 2024 2025-03-06 01:10:19Z Daniel Malone 515 Third Avenue Seattle WA 98104 103465347 0 X www.desc.org X 1979 WA To help people with complex needs through comprehensive services, treatment, and housing. 16 16 1260 385 0 0 82910653 91810210 7201321 9561093 733013 931947 1348799 1137655 92193786 103440905 3552960 705793 0 0 72820738 82473026 0 0 852680 15689463 16984851 92063161 100163670 130625 3277235 110724598 132808863 81087390 100631802 29637208 32177061 X DESC helps people with the complex needs of homelessness, substance use disorders, and serious mental illness achieve their highest potential for health and well-being through comprehensive services, treatment, and housing. 0 0 40865805 197622 1948175 Clinical Programs: DESC is dedicated to serving people experiencing homelessness and is a state licensed provider of behavioral healthcare treatment for people with serious mental illness and/or substance use disorders. Integrated mental health, substance use disorder and co-occurring disorders treatment is available in DESC's shelters, is interwoven into its supportive housing programs, and is available through stand-alone programs at DESC's clinical offices or elsewhere in the community. In 2024, DESC's clinical programs served 6,988 people. 34149312 508171 6190710 Total Housing Programs: In 2024, DESC operated 1566 permanent supportive housing apartments in seventeen project-based programs ranging from 40 units to 190 Units, all of which feature 24/7 onsite support staff and integrated clinical services. DESC also manages, subsidizes and services 49 Master-leased Market rate "scattered site" housing units with intensive case management and other support services as needed. Another 250+ clients are supported with case management and rent subsidies controlled by DESC. DESC's units house individuals coming from homelessness, all of whom have special needs including mental illness, physical disability, and involvement with the criminal justice system and/or substance use problems. (Continued on Schedule O)DESC provides a range of supportive services to help residents remain stably housed. Social service programs are funded by a combination of city, county, state and federal grants, as well as by private fundraising. 4615969 1422208 Housing Development: DESC develops and operates subsidized supportive housing for individuals experiencing homelessness with disabilities. 79631086 1 1 0 1 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 138 0 1 1260 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 0 1 1 X Patrick Gehring 2064641570 515 Third Avenue Seattle WA 98104 Sandeep Kaushik Chair 2.00 0.00 X X 0 0 0 Dr Nina Maisterra Vice Chair 2.00 0.00 X X 0 0 0 Veronica Kavanagh Treasurer 2.00 0.00 X X 0 0 0 Nicholas Lovejoy Secretary 2.00 0.00 X X 0 0 0 Larry J Smith Board Member 2.00 0.00 X 0 0 0 Clark Kimerer Board Member 2.00 0.00 X 0 0 0 Ron Wright Board Member 2.00 0.00 X 0 0 0 Patti Coletindall Board Member (Until Jan) 2.00 0.00 X 0 0 0 Terry Carroll Board Member (Until Jan) 2.00 0.00 X 0 0 0 Susan Byrnes Board Member 2.00 0.00 X 0 0 0 Dr Peter Mcgough Board Member 2.00 0.00 X 0 0 0 Jon Scholes Board Member 2.00 0.00 X 0 0 0 Derrick Belgarde Board Member 2.00 0.00 X 0 0 0 Brian Surratt Board Member 2.00 0.00 X 0 0 0 Karen Breckenridge Board Member 2.00 0.00 X 0 0 0 Brianna Thomas Board Member (From Mar) 2.00 0.00 X 0 0 0 Dr Shireesha Dhanireddy Board Member (From Mar) 2.00 0.00 X 0 0 0 J Peter Shapiro Board Member (From Mar) 2.00 0.00 X 0 0 0 Daniel Malone Executive Director 40.00 0.10 X 202904 0 28556 Jennifer Tripp CFO (Until Dec) 40.00 0.10 X 201135 0 12162 Patrick Gehring CFO (From Dec) 40.00 0.10 X 2664 0 0 Bertha Malle Residential Counselor 84.00 0.00 X 211116 0 15271 Gash Bantifru On Call Counselor 80.00 0.00 X 196803 0 4636 Richard Waters MD Agency Medical Director 40.00 0.00 X 302377 0 0 Jim Hopfenbeck MD Medical Director - CSC 40.00 0.00 X 255647 0 18436 Christopher Gross PACT Psychiatrist Supervisor 40.00 0.00 X 288766 0 6825 1661412 0 85886 183 0 1 0 Absher SLICC-DESC LLC 1001 Shaw Road Puyallup WA 98372 General Contractor - New construction 5346366 Stickney Murphy Romaine Architects PLLC 117 South Main Street STE 400 Seattle WA 98014 Consultant - Architect services New cons 2189365 Brandon Eugene Stringer dba Stringers Co 6020 Elegy Place SE Olympia WA 98513 General Contractor - Renovations 584326 The Lunch Ladies LLC 2200 Franklin Ave E 102 Seattle WA 98102 Meal Service Clients 482204 255 Courtland Tenant LLC dba Hilton Atla 255 Courtland Street NE Atlanta GA 30303 Conference Facilitator Services 466073 13 115864 84325860 7368486 767333 91810210 Program Rental Income 531110 5667500 5667500 Contract Revenue and Fees 541610 1948175 1948175 Development Fee 532000 1422208 1422208 Housing Management Fee 531110 523210 523210 9561093 926781 926781 1157447 0 1157447 1157447 1157447 5166 0 5166 5166 5166 4650 115864 24442 -19792 -19792 103440905 9561093 0 2069602 705793 705793 448111 448111 66977935 53152287 13217480 608168 1047233 1034427 12806 8342894 6903491 1361417 77986 5656853 4448205 1156883 51765 279563 19334 260229 115583 33047 82536 36006 36006 588267 546571 41696 133519 11421 119242 2856 1123478 531303 538613 53562 1159245 157529 965661 36055 2133273 1869080 264193 184558 158722 24819 1017 714400 1467 708613 4320 804525 802520 2005 4147634 3976341 171293 874677 807261 67416 Repairs & Maintenance 2492083 2264495 225269 2319 Client Assistance 2180984 2171786 9198 17056 15230 1826 100163670 79631086 19679904 852680 1358771 3195719 7042910 20778826 13150842 9830422 8401518 9126589 15954855 13068145 489029 1159028 94786070 47237090 39564937 47548980 308891 9387017 14702054 169828 15204891 13090209 110724598 132808863 9179163 14435562 7976899 7270563 1490279 1299602 44062773 63245414 18378276 14380661 81087390 100631802 X 27065856 30575488 2571352 1601573 29637208 32177061 110724598 132808863 X 3277235 33774 -771156 X 0 1 X 1 1 1 X 59214086 54431094 65632921 82910653 91810210 353998964 59214086 54431094 65632921 82910653 91810210 353998964 353998964 696673 703960 1647476 2086724 2084228 7219061 361218025 38949099 0.98000 0.98150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 90 0 0 1 450 0 1 36006 36546 0 Part II-B, Line 1: DESC engages in limited lobbying, as permitted under IRS rules for 501(c)(3) nonprofits. A paid lobbyist advocates for state and local legislation that impacts its mission. Some DESC employees also participate in advocacy efforts aligned with our mission. These activities are tightly managed and compliant with all legal requirements. 0 1 X 266830 42060 308890 225936 40894 266830 272679 -46743 225936 234738 37941 272679 200969 33769 234738 0.00000 0.44810 0.55190 0 0 6998789 6998789 70740344 39515433 31224911 8255346 3836280 4419066 5025362 3803930 1221432 3766229 81447 3684782 47548980 Investments in affiliates 14702054 C 14702054 Security deposits 93009 Operating lease right of use asset 12997200 13090209 Operating Lease Liability 14380661 14380661 X Part IV, Line 2b: DESC maintains cash accounts on behalf of certain clients who need assistance with their personal money management. Client custodial account balances are reported as assets with an offsetting client custodial liability on the balance sheet. Part V, Line 4: The Bill Hobson Education and Innovation Fund is intended to be used for training or innovation expenses as approved by the Board of Directors. Part X, Line 2: Management believes that each entity has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Corporation would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Gimme Shelter 120514 115864 4650 13433 2894 4614 3501 120514 115864 4650 13433 2894 4614 3501 24442 -19792 1 Food 730 3615 Fair Market Value Coffee, delivered food, and food picked up for programs. Hygiene 5600 282573 Fair Market Value Actual hygiene and emergency backpacks containing hygiene items. Clothing/Household 5920 405732 Fair Market Value Clothing and household items. Other 769 13873 Fair Market Value Undeclared (bags of unspecified donations). Part I, Line 2: DESC monitors in-kind donations to ensure appropriate distribution across housing and clinical programs. All donations such as clothing, food, hygiene supplies, household items, and services are recorded, categorized, and valued upon receipt. Program staff allocate the items based on assessed client needs. Staff track general distribution through inventory logs and service records. Supervisors oversee distribution to maintain compliance with program goals and donor intent. These procedures help DESC ensure all in-kind gifts directly support its mission and benefit eligible individuals. X X X 0 0 0 0 0 0 0 0 0 Richard Waters MD Agency Medical Director 302377 0 0 0 0 0 0 0 374 0 302751 0 0 0 Christopher Gross PACT Psychiatrist Supervisor 288766 0 0 0 0 0 6848 0 319 0 295933 0 0 0 Jim Hopfenbeck MD Medical Director - CSC 255647 0 0 0 0 0 6065 0 12893 0 274605 0 0 0 Daniel Malone Executive Director 202904 0 0 0 0 0 5090 0 23637 0 231631 0 0 0 Bertha Malle Residential Counselor 211116 0 0 0 0 0 4968 0 10458 0 226542 0 0 0 Jennifer Tripp CFO (Until Dec) 201135 0 0 0 0 0 2209 0 10473 0 213817 0 0 0 Gash Bantifru On Call Counselor 196803 0 0 0 0 0 4636 0 0 0 201439 0 0 0 X 761667 Fair Market Value X 14000 5666 Fair Market Value 0 0 1 0 Part I, Column (b): Column (b) represents the number of items contributed. Form 990, Part VI, Section A, line 1a The Executive Committee is composed of the current Board Chair, the Board's officers, and the chair of each standing committee. The Executive Committee has authority to act for the full Board between meetings, subject to later Board ratification. Form 990, Part VI, Section B, line 11b While Form 990 does not require formal board action, it does require the board to confirm that they have received and reviewed it. A copy of the 990 is presented to the Board by the CFO annually prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy is reviewed at an annual board meeting and board members are asked to declare any conflicts of interest that may exist. If any exist, the individual is required to recuse themselves from any discussion and voting on the matter. The board will evaluate the situation and take appropriate action to ensure decisions are made in the best interest of the organization, in accordance with its conflict of interest policy. Form 990, Part VI, Section B, line 15a Compensation for the Executive Director is set by the Executive Committee of the Board of Directors based on available comparative salary data and then ratified by the full Board of Directors. The last review for ED Malone was completed in 2022. Compensation for the CFO position was last reviewed in 2024, coinciding with the departure of CFO Tripp and subsequent recruitment process for her replacement. The salary range was determined using survey data from Archbright, BLS, and 990's from comparably sized agencies. CFO compensation is determined using the same process as other non-represented staff as a part of the annual budget process. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: DESC Rainier Housing LP Net Asset Adjustment -771,156. DESC Development LLC 515 Third Ave Seattle WA 98104 911275815 Housing Development WA 40528 331794 Downtown Emergency Service Center DESC Lake City LLLP 515 Third Ave Seattle WA 98104 881207526 Low income housing WA 0 9449364 Downtown Emergency Service Center DESC Belmont 515 Third Ave Seattle WA 98104 994262847 Low income housing WA 0 7390298 Downtown Emergency Service Center DESC Rainier Housing LP 515 Third Ave Seattle WA 98104 208211943 Low income housing WA 0 0 Downtown Emergency Service Center DESC Hobson Clinic QALICB 515 Third Ave Seattle WA 98104 850509765 Support DESC WA 501(c)(3) Line 12c, III-FI Downtown Emergency Service Center 1 DESC 15th LLLP 517 Third Ave Seattle WA 98106 920943978 Low income housing WA Downtown Emergency Service Center Related 3130874 0 1 0.00010 DESC Burien LLLP 515 Third Ave Seattle WA 98104 853432431 Low income housing WA Downtown Emergency Service Center Related -247 2300992 0 1 0.00010 DESC Greenlake LLLP 515 Third Ave Seattle WA 98104 853518714 Low income housing WA Downtown Emergency Service Center Related -598589 12717763 0 1 0.00010 DESC 143 LLLP 515 Third Ave Seattle WA 98104 843261275 Low income housing WA Downtown Emergency Service Center Related -86 97626 0 1 0.00010 DESC Plum LLLP 515 Third Ave Seattle WA 98104 830533654 Low income housing WA Downtown Emergency Service Center Related -86 304537 0 1 0.00010 DESC 22ND LLLP 515 Third Ave Seattle WA 98104 822607168 Low income housing WA Downtown Emergency Service Center Related -78 343801 0 1 0.00010 DESC N96 Supportive Housing LLLP 515 Third Ave Seattle WA 98104 814963136 Low income housing WA Downtown Emergency Service Center Related -89 1817725 0 1 0.00010 DESC Estelle Supportive Housing 515 Third Ave Seattle WA 98104 475597803 Low income housing WA Downtown Emergency Service Center Related -63 268904 0 1 0.00010 DESC Interbay Supportive Housing LP 515 Third Ave Seattle WA 98104 461515992 Low income housing WA Downtown Emergency Service Center Related -49 538692 0 1 0.00010 DESC Delridge Supportive Housing LP 515 Third Ave Seattle WA 98104 371654453 Low income housing WA Downtown Emergency Service Center Related -37 504896 0 1 0.00010 DESC Aurora Supportive Housing LP 515 Third Ave Seattle WA 98104 273146373 Low income housing WA Downtown Emergency Service Center Related -32 692422 0 1 0.00010 DESC Cascade Supportive Housing LP 515 Third Ave Seattle WA 98104 261081189 Low income housing WA Downtown Emergency Service Center Related -37 212325 0 1 0.00010 DESC Woodland LLLP 516 Third Ave Seattle WA 98105 871359594 Low income housing WA Downtown Emergency Service Center Related 5017664 0 1 0.00010 0 1 0 1 1 0 0 0 0 0 1 0 0 1 1 0 1 1 1 DESC Hobson Clinic QALICB K 183000 FMV DESC Hobson Clinic QALICB D 10987557 FMV DESC Rainier Housing LP S 3870579 FMV DESC Greenlake LLLP R 9404039 FMV DESC 15th LLLP R 400000 FMV DESC 143 LLLP S 88010 FMV DESC 15th LLLP S 400000 FMV DESC Woodland LLLP S 400000 FMV DESC Greenlake LLLP S 750000 FMV