Brazos Valley Council on Alcohol and Substance Abuse

Nonprofit profile at a glance

EIN
742340684
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Bryan, TX, USA
Phone
9798463560
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Prevention Only

Official website

Reported finances

Revenue
$5,902,123
Expenses
$5,656,896
Assets
$2,788,307
Liabilities
$1,664,013

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Mark Green (Past President)
  • Shannon B Flanigan (Vice President)
  • Kevin Stuart (President)

Highest reported compensation

  • Crystal Crowell (Executive Dir.): $106,438 total reported compensation
  • Tiffany Cantrell (Finance Dir.): $96,147 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 provide guidance and support for persons affected by alcohol and substance abuse.

What it reported doing in 2024

Provided treatment, counseling and education to alcohol and substance abusers, and provided training and counseling to young people at risk of becoming abusers.

Operating model

Revenue model
Grant-funded. 98% of the money available for current operations came from government grants.
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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.7%; rating input score 96
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 22.2% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 95.7% of revenue deployed · 99.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.6M in reported program spending
  • Leadership: top reported pay $106K · 6 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Sustainability: Total-asset coverage ratio scored 17/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.