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Coda Inc

EIN 93-0716860 · Portland, OR

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THROUGH PATIENT-CENTERED CARE, COMMUNITY PARTNERSHIPS, AND ADVOCACY FOR EFFECTIVE PUBLIC POLICY, CODA IS DEDICATED TO TREATING PEOPLE WHOSE HEALTH AND QUALITY OF LIFE ARE COMPROMISED BY ALCOHOL AND DRUGS.

Income
$36.6 million
Spending
$30.5 million
Spent on programs
67%
Reserves
12.4 months of spending
Largest source of income
fees for its services, 84%
Employees
344
Volunteers
10
Highest pay
$377,156, medical director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 96% of charities in its peer group (mental health, $10m to $100m).

  • Reserves

    35 of 35

    Spendable reserves would cover 12.4 months of spending.

  • Debt

    20 of 20

    It owes 15% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 17% of income.

  • Income trend

    15 of 15

    Income rose 16% on the year before.

  • Spending floor

    15 of 15

    67% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 37% of charities in its peer group (mental health, $10m to $100m).

  • Independent board

    25 of 25

    10 of 10 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $7.2 million spent. OPIOID TREATMENT PROGRAMS [PORTLAND RECOVERY CENTER (PRC) AND SEASIDE (SRC)] - THE PRC BUILDING HOUSES ONE OF CODA'S OPIOID TREATMENT PROGRAMS (OTP), THE MAIN ADMINISTRATIVE OFFICES (INCLUDING DEVELOPMENT, FINANCE, INFORMATION TECHNOLOGY (IT), HUMAN RESOURCES, AND COMMUNICATIONS), AND THE RESEARCH DEPARTMENT. SINCE 2004, CODA'S OPIOID TREATMENT PROGRAMS HAVE MAINTAINED THE JOINT COMMISSION'S GOLD SEAL OF APPROVAL, A LEVEL OF INDEPENDENT ACCREDITATION TYPICALLY HELD BY LARGE HOSPITAL SYSTEMS. THE OTP IS AN OUTPATIENT PROGRAM, SPECIFICALLY LICENSED TO DISPENSE MEDICATIONS FOR THE TREATMENT OF OPIOID USE DISORDERS DIRECTLY TO PATIENTS BY NURSES UNDER DIRECTION OF A LICENSED MEDICAL PROFESSIONAL. A FULL ARRAY OF COUNSELING, ADDICTION MEDICINE, AND CARE COORDINATION SERVICES ARE AVAILABLE TO ALL ENROLLED PATIENTS. NEW TO CODA'S PROGRAMS IN 2020, SRC COMPLETED ITS FIRST JOINT COMMISSION ACCREDITATION VISIT IN SEPTEMBER 2020. THE OPENING OF SRC IN 2020 MARKED THE FIRST TIME ANY COMMUNITY ON THE NORTH COAST OF OREGON HAS HAD DIRECT ACCESS TO OTP SERVICES.
  2. $4.2 million spent. OUTPATIENT SERVICES DIVISION - CODA OFFERS OUTPATIENT SERVICES IN CLACKAMAS, HILLSBORO, AND TIGARD. PATIENTS MEET WITH COUNSELORS, ATTEND GROUPS, AND IF THEIR HEALTH SITUATION NEEDS AND CHOICES CALL FOR IT, THEY RECEIVE MEDICATION FOR THE TREATMENT OF A SUBSTANCE USE DISORDER. BOTH OUTPATIENT ADDICTION SERVICES AND THE OTP INCLUDE FAMILY AND INDIVIDUAL TREATMENT, ASSESSMENT, COUNSELING GROUPS, MEDICATION-ASSISTED TREATMENT, TOXICOLOGY TESTING, DUII SERVICES, CARE COORDINATION, AND CASE MANAGEMENT. BOTH GENERAL AND INTENSIVE TREATMENT MODALITIES ARE PROVIDED. POPULATIONS SERVED ARE GENERAL ADULT AND MAY INCLUDE PATIENTS WITH CHILD WELFARE OR CRIMINAL JUSTICE SYSTEMS. IN WASHINGTON COUNTY, THE ALCOHOL AND DRUG PROGRAMS ARE DESIGNED IN CONJUNCTION WITH COMMUNITY PARTNERS AND INCLUDE DRUG COURT AND COMMUNITY CORRECTIONS.OUTPATIENT AND OTP SERVICES USE AMERICAN SOCIETY OF ADDICTION MEDICINE (ASAM) CRITERIA RANGING FROM LEVEL OF CARE 0.5 EVALUATION/PREVENTION, TO LEVEL OF CARE 1 OUTPATIENT TO LEVEL OF CARE 2 INTENSIVE OUTPATIENT SERVICES.
  3. $6.0 million spent. RESIDENTIAL SERVICES DIVISION - CODA HAS LONG PROVIDED RESIDENTIAL TREATMENT FOR MEN AND WOMEN, INCLUDING A PROGRAM IN GRESHAM FOR WOMEN AND THEIR YOUNG CHILDREN, AND PROGRAMS FOR MEN IN GRESHAM AND TIGARD. THESE SERVICES ARE OFFERED AT GRESHAM RECOVERY CENTER - WOMEN'S RESIDENTIAL, GRESHAM RECOVERY CENTER - MEN'S RESIDENTIAL, AND TIGARD RECOVERY CENTER - MEN'S RESIDENTIAL.WOMEN'S RESIDENTIAL SERVES GENERAL ADULT, INCLUDING PREGNANT AND PARENTING WOMEN, AND WOMEN INVOLVED WITH CHILD WELFARE OR CRIMINAL JUSTICE SYSTEMS. CHILDREN MAY RESIDE ON-SITE. KEY TARGETS INCLUDE PARENTING IN RECOVERY AND BUILDING AND SUPPORTING SAFE AND STABLE FAMILIES AND HOMES.MEN'S RESIDENTIAL SERVES GENERAL ADULT, INCLUDING THOSE WHO ARE INVOLVED WITH THE CRIMINAL JUSTICE SYSTEM. KEY TARGETS INCLUDE RECOVERY, SELF-MANAGEMENT, REDUCING RECIDIVISM, BUILDING A SUPPORT NETWORK, AND OBTAINING EMPLOYMENT AND HOUSING.RESIDENTIAL SERVICES USE ASAM CRITERIA RANGING FROM LEVEL OF CARE 3.1 TO 3.5.
  4. $3.0 million spent. TRANSITIONAL HOUSING FOR WOMEN AND CHILDREN - THIS INCLUDES STEPPING STONES, TWO TRANSITIONAL HOUSES IN ALOHA FOR WOMEN REUNITING WITH CHILDREN PLACED IN FOSTER CARE OR AS PREVENTATIVE TO PLACEMENT. ENGAGEMENT IN CODA OUTPATIENT TREATMENT IS REQUIRED DURING RESIDENCE.MENTAL HEALTH - THIS INCLUDES THE 8041 RECOVERY HOUSE AND ROLFSON HOUSE.8041 RECOVERY HOUSE IS A RESIDENTIAL TREATMENT FACILITY IN PORTLAND PROVIDING STRUCTURED HOUSING FOR PERSONS WITH SEVERE AND PERSISTENT MENTAL ILLNESS RETURNING TO THE COMMUNITY POST-DISCHARGE FROM THE OREGON STATE HOSPITAL OR WHILE ON CIVIL COMMITMENT AND IS BY SPECIFIC REFERRAL ONLY.ROLFSON HOUSE CONSISTS OF TWO RESIDENTIAL TREATMENT HOUSES IN PORTLAND PROVIDING STRUCTURED HOUSING FOR PERSONS WITH SEVERE AND PERSISTENT MENTAL ILLNESS UNDER SUPERVISION OF THE PSRB.ALPHA APARTMENTS - A LOW-INCOME FAMILY HOUSING BUILDING LOCATED IN GRESHAM, OREGON. CENTRAL CITY CONCERN OVERSEES MANAGEMENT OF THE FACILITY.RESEARCH DEPARTMENT - CODA'S RESEARCH DEPARTMENT, LOCATED AT PRC, INCORPORATES TREATMENT FINDINGS INTO PRACTICE IN REAL-TIME, BASED ON RESEARCH RESULTS. THE DEPARTMENT IS ONE OF THREE RECIPIENTS OF THE SAMHSA 2012 SCIENCE AND SERVICES AWARD AND HAS COLLABORATED WITH OHSU, MULTNOMAH AND WASHINGTON COUNTIES, GEISEL SCHOOL OF MEDICINE AT DARTMOUTH COLLEGE, UNIVERSITY OF PITTSBURGH, UNIVERSITY OF WASHINGTON, VIRGINIA COMMONWEALTH UNIVERSITY, DUKE UNIVERSITY, KAISER PERMANENTE, AND OTHER INSTITUTIONS ON RESEARCH FUNDED BY NATIONAL INSTITUTE ON DRUG ABUSE, NATIONAL INSTITUTE ON ALCOHOL ABUSE AND ALCOHOLISM, AND OTHER FOUNDATIONS AND AGENCIES.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 1979.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.