Community Prevention and Treatment Services Inc

Nonprofit profile at a glance

EIN
264481494
IRS 990 coverage
2013–2019
Forms available
Form 990 2019, Form 990-EZ 2011
Location
Jonesville, MI, USA
Phone
5178492330
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Official website

Reported finances

Revenue
$28,856
Expenses
$18,714
Assets
$5,848
Liabilities
$27,625

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • GARY MCCULLOUGH (PRESIDENT)
  • SHARON VARGAS (VICE PRESIDENT)

Highest reported compensation

  • ELISIA DUMIRE (SECRETARY/TREASURER): $40,000 total reported compensation
  • GARY MCCULLOUGH (PRESIDENT): $25,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide assistance for individuals who are drug dependent.

What it reported doing in 2019

Assist homeless or other drug dependants to learn to become independant from drugs and function on a day to day basis. Also assist them with life skills and finding employment.

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

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.9%; rating input score 65
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 35.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 4.72; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 347.3%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -18.3% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 58th percentile among comparable filings
  • Asset growth: -9.4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 64.9% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $40K · 8 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2013 to 2019
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.