Abw Inc
Nonprofit profile at a glance
- EIN
- 850803747
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-EZ 2023, Form 990-N 2020
- Location
- Cleveland, OH, USA
- Phone
- 2167444232
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment
Reported finances
- Revenue
- $302,511
- Expenses
- $303,841
- Assets
- $56,173
- Liabilities
- $38,188
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- David Pines (CEO)
Highest reported compensation
- David Pines (CEO): $27,909 total reported compensation
- James Benson (Employee): $10,621 total reported compensation
- Mitchell DeVan (Employee): $10,620 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
ABW INC provides sober living beds and supportive services for individuals in recovery from substance abuse disorders.
What it reported doing in 2025
In addition to continuing to serve our clients in recovery housing in 2025, ABW has launched a Peer Support Program that is ever morphing into a vastly appreciated resource for the community. We offer weekly meetings that provide a safe and supportive environment for adults in recovery from addiction and mental health challenges. The opportunity to receive mentorship from individuals having gone through a similar journey is extremely potent in ensuring individuals make healthier, sustainable choices. On average we run 12 community events per quarter and serve anywhere between 25-50 adults. In addition, our community resource center is visited by approximately 100 people per quarter. We have launched a new website, hired 3 new staff, and utilize social media with more frequency for marketing purposes. We continue to grow our reach in more impactful ways and are eager to continue to serve the community in 2026.
Operating model
- Revenue model
- Grant-funded. 81% of the money available for current operations came from government grants.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 71
- Accountability: 59
- Sustainability: 22
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 83.3%; rating input score 83; 24th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.4%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.68; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 19.6%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 9.4% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 26.7% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 11% per year; rating input score 100; 66th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 5 of 6 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $304K in reported program spending
- Leadership: top reported pay $28K · 9 people listed · 0 of 6 pay-setting controls reported
- Consistency: 22 of 22 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 8 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- High — Sustainability: Officer compensation ratio scored 19/100.