PINE REST CHRISTIAN MENTAL HEALTH SERVICES

EIN: 381368360 501(c)(3) Mental Health

Grand Rapids, MI

Total Revenue
$284,262,245
Total Expenses
$236,278,405
Total Assets
$211,655,554
Net Assets
$150,249,374
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Financial Trends

Organization Details

Formation Year
1908
Legal Domicile
MI
Principal Officer
Mark Eastburg
Phone
6164555000
Tax Period
2024-07-01 to 2025-06-30

PINE REST CHRISTIAN MENTAL HEALTH SERVICES, founded in 1908, is a major nonprofit in the Mental Health sector that reported $284.3M in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. The organization ran a surplus of $48.0M, a strong 17% operating margin.

Mission

Pine Rest Christian Mental Health Services is called to express the healing ministry of Jesus Christ by providing behavioral health services with professional excellence, Christian integrity, and compassion.

Program Service Accomplishments

Program 1
Expenses: $83,697,216 Revenue: $107,832,727

The organization's largest service program, measured by net revenue, is Hospital and Acute Services (HAS). HAS cares for individuals in inpatient, partial hospitalization, and Psychiatric Urgent Care...

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The organization's largest service program, measured by net revenue, is Hospital and Acute Services (HAS). HAS cares for individuals in inpatient, partial hospitalization, and Psychiatric Urgent Care facilities at the organization's Cutlerville, MI 280-acre campus. Our services include dedicated psychiatric care for children, adolescents, adults, and geriatric individuals. Clinical teams address the full spectrum of psychiatric diagnoses. Specialty services are available for treating individuals with co-occurring substance abuse and psychiatric diagnoses. We also provide specialty services for women with perinatal mood disorders, and young people with eating disorders. We provide professional assessment and individualized treatment including diagnosis, medication management and education, individual and group therapies, individual and family consultations and therapy, case management, discharge planning and aftercare. The inpatient program is licensed by the state of Michigan. The inpatient and partial hospitalization programs are accredited by The Joint Commission.

Program 2
Expenses: $72,610,733 Revenue: $74,355,855

The organization's second largest service program is its outpatient Clinic Network. The Clinic Network offers ambulatory outpatient care at nineteen locations throughout Western and Northern...

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The organization's second largest service program is its outpatient Clinic Network. The Clinic Network offers ambulatory outpatient care at nineteen locations throughout Western and Northern Michigan. For people who do not require the structured environment of the inpatient or residential care settings, outpatient services are at the center of the behavioral health continuum. Nearly 75% of all persons who come to Pine Rest are served through outpatient services. Our clinicians provide a broad spectrum of intervention across the age continuum in convenient, non-restrictive environments. In addition to traditional outpatient care, Pine Rest provides a variety of specialty services including telemedicine, assessment through the Psychological Consultation Center, intensive outpatient and residential substance abuse/addictions services, and court-related services and assessments.

Program 3
Expenses: $11,290,994 Revenue: $17,445,786

The Pine Rest Residential Division offers longer term psychiatric services, in a residential setting, to clients with mental health needs. Our residential programs are offered in both locked and...

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The Pine Rest Residential Division offers longer term psychiatric services, in a residential setting, to clients with mental health needs. Our residential programs are offered in both locked and unlocked settings. These services and facilities are licensed and accredited by the State of Michigan as well as the Commission on Accreditation of Rehabilitation Facilities (CARF). The Residential Division provided 18,697 patient days of care in fiscal year 2025.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $62,190,922
Program Service Revenue $216,724,408
Investment Income $4,539,665
Other Revenue $807,250
TOTAL REVENUE $284,262,245

Expense Breakdown

Grants Paid $0
Salaries & Benefits $170,531,218
Fundraising Expenses $704,202
Program Expenses $183,970,152
Other Expenses $65,747,187
TOTAL EXPENSES $236,278,405

Year-over-Year Comparison

2024 2023 Change
Revenue $284,262,245 $230,823,787 +0.2%
Expenses $236,278,405 $217,377,642 +0.1%
Net Income $47,983,840 $13,446,145 +2.6%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
22
Independent Members
19
Employees
2712
Volunteers
173

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$2,532,451
Total Directors
20
$0
Key Employees
3
$734,058
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Mark C Eastburg PhD President & CEO 58
Officer
$626,579 $67,554 $694,133
William Sanders Chief Medical Officer 60
Officer
$543,455 $50,597 $594,052
Marwan Tabbara Medical Staff 55
Highest
$519,428 $53,116 $572,544
Lindsey Bailey Medical Staff 55
Highest
$513,771 $33,758 $547,529
Jack Mahdasian Medical Staff 55
Highest
$462,870 $55,485 $518,355
Bibhas Singla Medical Staff 55
Highest
$459,026 $50,570 $509,596
Samuel Lin Medical Staff 55
Highest
$447,205 $44,342 $491,547
Louis Nykamp Medical Staff 55
$428,959 $51,842 $480,801
Paul H Karsten VP & CFO 58
Officer
$427,070 $46,135 $473,205
Robert L Nykamp VP & COO 60
Officer
$430,421 $30,911 $461,332
James Eicher Medical Professional 55
$393,883 $48,486 $442,369
Sonia Motin Medical Staff 55
$373,267 $50,828 $424,095
Valerie MathisAllen Medical Staff 55
$322,473 $34,905 $357,378
Susan Langeland Chief Information Officer 60
Officer
$283,300 $26,429 $309,729
Harmony Gould Director of HBS 60
Key Emp
$240,795 $33,696 $274,491
Thomas Scott Halstead Director of PPG 60
Key Emp
$197,699 $52,869 $250,568
Ryan LaRue Vice President of Contracts 55
Key Emp
$171,886 $37,113 $208,999
Jody Vanderwel Chairperson 2
Director
$0 $0 $0
Douglas Josephson Vice Chairperson & Secretary 4
Director
$0 $0 $0
Gil Segovia Treasurer 2
Director
$0 $0 $0
Steve Alles Board Member 1
Director
$0 $0 $0
Mina Breuker Board Member 1
Director
$0 $0 $0
Mary Ann Cartwright Board Member 1
Director
$0 $0 $0
Robert Connors Board Member 1
Director
$0 $0 $0
Steve Ender Board Member 1
Director
$0 $0 $0
Stacia Ford-Spicer Board Member 1
Director
$0 $0 $0
Brett Holleman Board Member 1
Director
$0 $0 $0
Marilyn Litka-Klein Board Member 1
Director
$0 $0 $0
Craig Lubben Board Member 1
Director
$0 $0 $0
David McKeague Board Member 1
Director
$0 $0 $0
Michael Ramirez Board Member 1
Director
$0 $0 $0
Abbey Sladick Board Member 1
Director
$0 $0 $0
Tom Stritzenger Board Member 1
Director
$0 $0 $0
Susan Valcq Board Member 1
Director
$0 $0 $0
Christian Van Andel Board Member 1
Director
$0 $0 $0
Sherita Washington Board Member 1
Director
$0 $0 $0
Becky Schrotenboer Board Member 1
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $284,262,245 $236,278,405 $211,655,554 $47,983,840
2024 $230,823,787 $217,377,642 $145,169,225 $13,446,145
2023 $205,812,031 $199,797,621 $127,654,106 $6,014,410
2022 $173,851,969 $177,526,660 $122,666,043 $-3,674,691
2021 $174,473,285 $163,785,098 $128,907,137 $10,688,187
2020 $161,288,000 $161,544,248 $112,227,991 $-256,248
2019 $152,928,418 $156,530,963 $118,233,182 $-3,602,545
2018 $140,758,656 $150,787,706 $125,334,551 $-10,029,050
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