Appalachian Community Health Center

Nonprofit profile at a glance

EIN
550483699
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Elkins, WV, USA
Phone
3046363232
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Mental Health Center

Official website

Reported finances

Revenue
$2,692,376
Expenses
$2,793,072
Assets
$1,895,582
Liabilities
$467,360

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • THREASIA WITT (PRESIDENT)
  • VIRGINIA MERSON (VICE PRESIDENT)
  • RICHARD KILEY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOY MESSENGER (ASSOCIATE DIRECTOR): $100,345 total reported compensation
  • RICHARD KILEY (EXECUTIVE DIRECTOR): $99,857 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Purpose of the organization is to provide comprehensive community behavioral health services to the local community including mental health, substance abuse and mental retardation/developmental disability services.

What it reported doing in 2024

Medical services - program dedicated to enhancing the emotional and behavioral health through professional treatment servicesclinical & rehabilitation - programs directed toward clinical rehabilitation services for eligible individualssubstance abuse - federally funded program offering a comprehensive array of substance abuse assessment and treatment services to meet the varying needs of those who are abusing or addicted to alcohol or other drugs of abuseday program - program focusing on the diagnosis and treatment of emotional and behavioral health problems in a day time treatmentcontinuum engagement - array of programs designed to provide essential services at each county locationchildren's clinical outreach - provides outreach and engagement across public and private child serving systems/agencies and is provided in order to increase access to services and support for children and adolescents with behavioral health needs and their familiesother programs

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 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 92
  • Accountability: 86
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 80
  • Program expense ratio: 76.3%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.7%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 76.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $100K · 11 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.