Center for Alcohol & Drug Treatment
Nonprofit profile at a glance
- EIN
- 410847934
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Duluth, MN, USA
- Phone
- 2187238444
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alcohol, Drug Abuse, Treatment Only
Reported finances
- Revenue
- $14,202,221
- Expenses
- $13,957,752
- Assets
- $7,788,663
- Liabilities
- $2,978,383
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- DAN LEW (BOARD PRESIDENT/DIRECTOR)
- KENZIE KLEVEN (VICE PRESIDENT/PRESIDENT)
- LAURA BIRNBAUM (DIRECTOR/BOARD VICE PRESIDENT)
- TINA SILVERNESS (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- SARA SAN FELIPO (ASST MED DIRECTOR/PROGRAM DIRECTOR): $196,607 total reported compensation
- KATHLEEN NORKOL (ASSISTANT MEDICAL DIRECTOR): $180,236 total reported compensation
- TINA SILVERNESS (CHIEF EXECUTIVE OFFICER): $170,537 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Primary exempt purpose is to provide chemical dependency, medication assisted treatment, and/or gambling treatment services to addicted individuals focusing on the individual to help them recover and sustain lifelong recovery from addiction. A wide range of services are provided, including: (1) chemical dependency and gambling assessments; (2) detoxification; (3) residential (high and medium intensity) chemical dependency treatment; (4) intensive and regular outpatient chemical dependency and/or gambling treatment; (5) one-on-one treatment; (6) outpatient medication assisted treatment based on individualized treatment planning.
What it reported doing in 2025
The center operated three (3) gender specific residential treatment houses, offering different levels of treatment, and dedicated to the continuing care and rehabilitation of chemically dependent persons who live in the houses for a period of adjustment before returning to employment and normal life in the community. Howard friese lakeside house is a 14 bed male house, howard friese hillside house is a 24 bed male house; and marty mann house is a 12 bed female house. 15,853 days of service were provided in 2025 in all 3 programs.
Operating model
- Revenue model
- Earned-program. 97% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 79
- Accountability: 95
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.6%; rating input score 83
- Program expense ratio: 84.2%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- 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; 64th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 1.7%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.56; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.38; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 5.6%; rating input score 53; 53rd percentile among comparable filings
Growth
- Program expense growth: 4.2% per year; rating input score 100; 34th percentile among comparable filings
- Revenue growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 3.7% per year; rating input score 100; 24th percentile among comparable filings
Details
- Where the money goes: 82.6% of revenue deployed · 84.2% of spending went to programs
- Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
- Programs: 5 filed program accomplishments · $11.8M in reported program spending
- Leadership: top reported pay $197K · 14 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $493K reported
- Consistency: 35 of 35 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 5 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- Review — Sustainability: Officer compensation ratio scored 53/100.