D & a Detox Center Inc

Nonprofit profile at a glance

EIN
911785351
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
Rancho Cordova, CA, USA
Phone
9163643540
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$640,853
Expenses
$779,446
Assets
$258,415
Liabilities
$203,965

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JAMES DUNLAP (President)
  • MELVIN PEARSON (Vice President)

Highest reported compensation

  • ZELDA TROUTMAN (Executive Dir.): $92,917 total reported compensation
  • Bradley Fritzinger (Director of Ops): $39,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Drug and alcohol rehabilition in a clean and sober living environment. Provide medically supervised detoxification services for addicts

What it reported doing in 2018

Organization has successfully housed up to 85 recovering drug addicts at a time and helped them to become drug and alcohol free. Majority of clients are veterans and have been either homeless or close to homeless. D & a serviced 335 clients in detox one and 189 clients in detox two. The treatment phase documents that 70% of clients stay drug and alcohol free for the first year.

Operating model

Revenue model
Earned-program. 100% 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: 70
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 12
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.3%; rating input score 84
  • Program expense ratio: 69.3%; rating input score 69
  • 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: 81.8%; rating input score 82; 17th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21.6%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.79; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 16.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -7.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -5.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 84.3% of revenue deployed · 69.3% of spending went to programs
  • Governance: 9 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $540K in reported program spending
  • Leadership: top reported pay $93K · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2011 to 2018
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.