Adult & Teen Challenge New England and New Jersey Inc

Nonprofit profile at a glance

EIN
042401399
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Brockton, MA, USA
Phone
5085861494
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Mental Health Treatment
Affiliation
Christianity

Official website

Reported finances

Revenue
$14,756,232
Expenses
$11,551,906
Assets
$28,643,066
Liabilities
$1,609,353

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

Leadership & pay

9 people listed

Executive titles in this filing

  • REV PASCO MANZO (PRESIDENT)

Highest reported compensation

  • REV PASCO MANZO (PRESIDENT): $185,229 total reported compensation
  • BERNARD N DRISCOLL JR (TREASURER): $5,667 total reported compensation

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

Overview

Mission

To provide adults and families with an effective and comprehensive christian faith-based solution to drug, alcohol, and other life-controlling problems in order to become productive members of society

What it reported doing in 2025

Residential christian rehabilitation centers for people with life controlling problems, primarily substance abuse. There was an average of approximately 221 men and women in our program at any one time throughout the year. During 2025: -762 individuals entered our program -over 182,000 meals were served to our residents -our residents received over 18,575 hours of group counseling -our residents received over 208,572 hours of vocational training -our residents conducted over 47,300 chapel service hours -our residents conducted over 96,000 classroom hours

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 98% 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 58
  • Accountability: 95
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.2%; rating input score 60
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: $14.07 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 95%; rating input score 95; 28th 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: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 21.7%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.48; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 60.2% of revenue deployed · 75.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.7M in reported program spending
  • Leadership: top reported pay $185K · 9 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $574K reported
  • Consistency: 41 of 41 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.