Bureau of Drug Abuse Cleveland Treatment Center Inc
Nonprofit profile at a glance
- EIN
- 341116846
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- Cleveland, OH, USA
- Phone
- 2168614246
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alcohol, Drug Abuse, Treatment Only
Reported finances
- Revenue
- $2,341,629
- Expenses
- $2,899,800
- Assets
- $2,495,908
- Liabilities
- $551,167
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- LEONARD COLLINS (EXECUTIVE DIRECTOR)
Highest reported compensation
- LEONARD COLLINS (EXECUTIVE DIRECTOR): $93,764 total reported compensation
- JOEL N NACION (FINANCE DIRECTOR): $87,937 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the cleveland treatment center is to improve the health and well-being of residents of northeast Ohio by providing state-of-the-art, cost effective, abstinence-based drug treatment, prevention, and health promotion services.
What it reported doing in 2024
Outpatient services including counseling (individual, group and family), methadone treatment, medical assessment and prevention/education.
Operating model
- Revenue model
- Earned-program. 62% 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
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 83
- Accountability: 77
- Sustainability: 22
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 83%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 7th 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: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -23.8%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.86; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 6.3%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 0.5% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: -3% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 83% of spending went to programs
- Governance: 5 of 5 board members independent · 4 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $2.4M in reported program spending
- Leadership: top reported pay $94K · 7 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2016 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.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- High — Sustainability: Operating margin scored 6/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.