PINE REST CHRISTIAN MENTAL HEALTH SERVICES

Financials

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

300 68TH ST SE, GRAND RAPIDS, MI 49548-6927

In care of

% JAMES B CRONAN

Principal officer (990 for 2024)

Mark Eastburg, 300 68th Street SE, Grand Rapids, MI 49548

Signed the 990

Paul Karsten, Vice President & CFO

Phone

(616) 455-5000

Website

pinerest.org

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 accomplishments

• 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.
  Expenses $83,697,216 · revenue $107,832,727
• 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.
  Expenses $72,610,733 · revenue $74,355,855
• 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.
  Expenses $11,290,994 · revenue $17,445,786
• Residency - The organization's third-largest department is the Graduate Medical Education (GME) Department, which operates in partnership with Michigan State University College of Human Medicine. Pine Rest trains the next generation of psychiatrists by fostering an environment of excellence grounded in clinical best practices, patient safety, quality of care, scholarly activity, research, and physician wellness. Established in July 2014, the GME Department has expanded over time with the addition of fellowship programs and a rural training track serving Northern Michigan. The department supports approximately 50 residents and fellows annually. Trainees complete supervised clinical rotations with attending physicians across hospital inpatient services, residential programs, outpatient clinics, urgent care, primary care, and other community-based settings, as well as participating in research and scholarly activities. The overarching goal of the program is to ensure a sustainable pipeline of highly trained psychiatrists to meet the current and future mental health needs of the State of Michigan.
  Expenses $10,224,822 · revenue $10,267,791
• Homes for the Developmentally Disabled serves adults with developmental disabilities in exceptional residential settings with multiple opportunities for engaging in on-site and community activities that match abilities. Homes for the Developmentally Disabled services program had 18,295 patient days of care in fiscal year 2025.
  Expenses $3,099,185 · revenue $3,476,639
• Pine Rest has a Grants Management Program designed to introduce new research and programs to the organization and provide better services to our patients and community. Our Grants Management service line administers several grant programs to further our mission in compliance with the requirements of each grant award.
  Expenses $2,011,791 · revenue $2,285,609
• The Education and Prevention Department supports a range of educational, grant-funded, and research activities designed to promote community wellness and advance behavioral health care. The department encompasses two educational training programs-a psychology internship and fellowship program, and a chaplain education and residency program. This department reflects the organization's partnership with Michigan State University College of Human Medicine and supports the organization's research initiatives and continuing education activities.
  Expenses $1,035,411 · revenue $630,659

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

38-1368360

Tax-exempt status

501(c)(3): Charitable, religious, educational or scientific organization

Foundation status

Hospital or medical research organization

Donations deductible (Pub 78)

Public charity, 50% deduction limit

Exempt since

1953

Accounting year ends

June

Files

Form 990 or 990-EZ

Category (NTEE)

Mental health and crisis intervention (F310)

Assets (IRS master file)

$211,655,554

Income (IRS master file)

$303,112,072

Filing history

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-1368360).

Questions about PINE REST CHRISTIAN MENTAL HEALTH SERVICES

What is the EIN of PINE REST CHRISTIAN MENTAL HEALTH SERVICES?

The employer identification number (EIN) of PINE REST CHRISTIAN MENTAL HEALTH SERVICES is 38-1368360.

Is PINE REST CHRISTIAN MENTAL HEALTH SERVICES tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1953.

Are donations to PINE REST CHRISTIAN MENTAL HEALTH SERVICES tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does PINE REST CHRISTIAN MENTAL HEALTH SERVICES file?

Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.

When is the next return of PINE REST CHRISTIAN MENTAL HEALTH SERVICES due?

The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.

When did PINE REST CHRISTIAN MENTAL HEALTH SERVICES last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended June 2025.

Who is the principal officer of PINE REST CHRISTIAN MENTAL HEALTH SERVICES?

The 990 for the year ended June 30, 2025 names Mark Eastburg.

Who are the officers and directors of PINE REST CHRISTIAN MENTAL HEALTH SERVICES?

The 990 for the year ended June 30, 2025 lists 37 people; 17 received compensation from the organization, the highest $626,579 (Mark C Eastburg PhD, President & CEO).

How much revenue does PINE REST CHRISTIAN MENTAL HEALTH SERVICES have?

On its 990 for the year ended June 30, 2025 it reported revenue of $284,262,245, expenses of $236,278,405 and total assets of $211,655,554 at year end.

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