Community Assessment & Treatment Services Inc

Nonprofit profile at a glance

EIN
341651217
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Cleveland, OH, USA
Phone
2164410200
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Official website

Reported finances

Revenue
$9,340,145
Expenses
$10,448,710
Assets
$20,968,194
Liabilities
$2,114,935

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

Leadership & pay

18 people listed

Executive titles in this filing

  • MICHAEL VANNIEL (PRESIDENT)
  • WILLIAM VAJNER (VICE PRESIDENT)
  • JOHN SCALISH (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JOHN SCALISH (CHIEF EXECUTIVE OFFICER): $172,179 total reported compensation
  • J BRIAN GEHMAN (CHIEF FINANCIAL OFFICER): $150,089 total reported compensation
  • CHAR OSTERLAND (DIRECTOR OF ADMINISTRATION): $136,457 total reported compensation

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

Overview

Mission

Cats strives to grow as an organization committed to our mission to deliver highly professional, state of the art chemical dependency and behavioral health services to the under-served and under-represented. Cats will be known for cultivating the dignity and self-worth of people by offering community-based recovery from addiction, mental illness, and criminal behavior.

What it reported doing in 2024

Residential treatment - the residential treatment program plays a vital role in reducing overcrowding within the cuyahoga county jail by providing treatment in lieu of incarceration for individuals with substance use disorders. Through strong collaboration with the adamhs board of cuyahoga county, cuyahoga county probation, the corrections planning board, and the cuyahoga county jail system, justice-involved individuals are identified and referred directly into evidence-based behavioral health treatment services.cats' residential treatment program also operates a facility in medina county. This facility works closely with the medina county court of common pleas, the adult probation department, the adult parole authority, wadsworth municipal court, and medina municipal court providing treatment alternatives to incarceration.using modalities such as cognitive behavioral therapy, social learning, and motivational interviewing, the program integrates addiction treatment with criminogenic risk reduction to support long-term recovery and lower recidivism rates. During fiscal year 2025, the program served 606 participants, with 66.2% successfully completing treatment, demonstrating meaningful, measurable progress in supporting recovery among justice-involved individuals.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.9%; rating input score 94
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.9%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 93.9% of revenue deployed · 83.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $8.7M in reported program spending
  • Leadership: top reported pay $172K · 18 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $114K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • High — Sustainability: Operating margin scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.