Alcocare Inc

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

5 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

To provide

A facility serving recovering alcoholics and other chemically dependent individuals in rock county.

Revenue model: Earned-program. 70% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90%; rating input score 90; 11th 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: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 4 of 8 controls in place; rating input score 50
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail

Operating margin: -5.5%; rating input score 29; 29th percentile among comparable filings
Total-asset coverage ratio: 0.09; rating input score 6; 6th percentile among comparable filings
Liabilities to assets ratio: 1.8; rating input score 3; 3rd percentile among comparable filings
Officer compensation ratio: 17%; rating input score 26; 26th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -23.8% per year; rating input score 0; 9th percentile among comparable filings
Asset growth: -58.6% per year; rating input score 0; 3rd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 3 of 3 board members independent · 4 of 8 filing controls reported
Programs: 1 filed program accomplishment · $219K in reported program spending
Leadership: top reported pay $44K · 5 people listed · 0 of 6 pay-setting controls reported
Consistency: 23 of 24 current checks pass · 1 finding to review
Schedules: 4 filed schedules · includes executive pay
Filing history: 2 filing years from 2011 to 2012
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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

High — Transparency & Controls: Pay-setting controls scored 0/100.
Review — Accountability: Governance controls: 4 of 8 not reported.
High — Growth: Revenue growth scored 0/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Operating margin scored 29/100.
High — Sustainability: Total-asset coverage ratio scored 6/100.
Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
High — Sustainability: Liabilities to assets ratio scored 3/100.
High — Sustainability: Officer compensation ratio scored 26/100.