Baltimore Substance Abuse Systems Inc

Nonprofit profile at a glance

EIN
521714249
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Baltimore, MD, USA
Phone
4106371900
Rating confidence
Limited
Sector
Health Treatment Facilities, Primarily Outpatient

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$0
Liabilities
$0

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

Leadership & pay

27 people listed

Executive titles in this filing

  • CRISTA TAYLOR (PRESIDENT CEO)
  • LYNN MUMA (VICE PRESIDENT STRATEGY)
  • KATHI RUFFIN (VICE PRESIDENT FINANCE)
  • ADRIENNE BREIDENSTINE (VICE PRESIDENT POLICY COMMUNICATIOS)
  • STEVE JOHNSON (VICE PRESIDENT PROGRAMS)
  • DENISE WHEATLEY-ROWE (VICE PRESIDENT-ACCOUNTABILITY)

Highest reported compensation

  • CRISTA TAYLOR (PRESIDENT CEO): $313,698 total reported compensation
  • LYNN MUMA (VICE PRESIDENT STRATEGY): $245,798 total reported compensation
  • KATHI RUFFIN (VICE PRESIDENT FINANCE): $225,112 total reported compensation

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

Overview

Mission

To prevent and reduce substance abuse and its adverse health and social consequences in the city of baltimore

What it reported doing in 2024

Maryland dept of health mental hygiene alcohol and drug treatment services - to provide alcohol drug treatment and rehab which include providing direct services to patients expriencing primary problems for alcohol and illicit drugs

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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 verdict

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 45
  • Accountability: 86
  • Sustainability: NotEnoughData
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 75%; rating input score 75; 1st 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

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -7.5% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -27.2% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -22.2% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 1 of 1 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $314K · 27 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.