Appalachian Restoration Project Inc C/o Hope City
Nonprofit profile at a glance
- EIN
- 810875551
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-N 2019
- Location
- Barbourville, KY, USA
- Phone
- 6066270249
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment
Reported finances
- Revenue
- $3,653,047
- Expenses
- $3,816,148
- Assets
- $3,052,452
- Liabilities
- $153,715
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- SCOTT PHIPPS (CEO)
Highest reported compensation
- SCOTT PHIPPS (CEO): $91,200 total reported compensation
- DERRICK PHIPPS (CFO): $53,000 total reported compensation
- DANIEL PHIPPS (EXECUTIVE DIRECOR): $53,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
*group and individual therapy *peer support *medical services*teaching sober living skills *provides multidisciplinary team staffing*spiritual enrichment *provides assistance in acquisition of viable permanent housing/employment*life skills courses *ged tutoring and certification *transportation
What it reported doing in 2025
Teaching life skills through the talking donkey coffee shop and the redemption road cabins programs.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 29
- 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; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.5%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.8; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 60; 60th percentile among comparable filings
- Officer compensation ratio: 5.2%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 16.9% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 13.9% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: 17.1% per year; rating input score 100; 79th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 3 of 3 board members independent · 1 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $3.8M in reported program spending
- Leadership: top reported pay $91K · 5 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 3 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 — Accountability: Governance controls: 7 of 8 not reported.
- High — Sustainability: Operating margin scored 16/100.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.