180 Center Inc

Nonprofit profile at a glance

EIN
260676751
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Cleveland, TN, USA
Phone
9722684210
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$256,255
Expenses
$305,515
Assets
$1,474,093
Liabilities
$682,547

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Highest reported compensation

  • DAVID SMITH (SUPERVISOR): $44,500 total reported compensation
  • EDWIN LIPSEY (DIRECTOR): $14,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This organization provides services to men who are recovering from life addictions such as drugs and alcohol by providing a safe place to live, job skills, and through biblcal.

What it reported doing in 2025

Living accommendations are provided for men who begin the program. The men work on construction projects in the area and are taught biblical principles to help them overcome their addictions, so they can function in society again. The length of stay is usually 6-9 months.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 57
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 21st percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.2%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 4.82; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.46; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 19.3%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91.3% of spending went to programs
  • Governance: 7 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $279K in reported program spending
  • Leadership: top reported pay $44K · 11 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.