Addicts Rehabilitation Center Fund Inc

Nonprofit profile at a glance

EIN
132521751
IRS 990 coverage
2009–2018
Forms available
Form 990 2018
Location
New York, NY, USA
Phone
2124276960
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$7,957,570
Expenses
$7,255,225
Assets
$7,821,328
Liabilities
$7,190,298

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • REGINALD WILLIAMS (PRESIDENT &)

Highest reported compensation

  • REGINALD WILLIAMS (PRESIDENT &): $174,540 total reported compensation
  • JENELL HORTON (DIR. OF OPER): $164,141 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a residence in which persons attempting to overcome substance addiction, abuse and mental illness may, on a temporary basis, receive help in the form of food, clothing, shelter, money, information, vocational and social assistance, recreational leadership, cultural programs, and spiritual guidance.

What it reported doing in 2018

Residential drug treatment- a drug-free program that helps to inform potential and actual drug abusers of the undesirable effects of drug addiction. The program also helps minimize drug dependence, assists active addicts in detoxification, employment, education, and housing. It also helps former addicts to make social, psychological and physical transition back to productive life. Number of resident days 37,965.

Operating model

Revenue model
Grant-funded. 64% of the money available for current operations came from government grants.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.9%; rating input score 67
  • Program expense ratio: 73.3%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.8%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.92; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -5.9% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 66.9% of revenue deployed · 73.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.3M in reported program spending
  • Leadership: top reported pay $175K · 11 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $160K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2009 to 2018
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.