Dual Diagnosis Anonymous of Oregon

Nonprofit profile at a glance

EIN
205717653
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Portland, OR, USA
Phone
5032226484
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Official website

Reported finances

Revenue
$723,869
Expenses
$762,494
Assets
$301,567
Liabilities
$79,868

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DOYAL SMITH (PRESIDENT)

Highest reported compensation

  • DOYAL SMITH (PRESIDENT): $130,852 total reported compensation

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

Overview

Mission

Peer support groups based on the 12 steps of alcoholics anonymous plus an additional 5 steps that focus on mental illness and substance abuse.

What it reported doing in 2024

Peer support group based on the 12 steps of alcoholics anonymous plus an additional 5 steps that focus on mental illness and substance abuse.

Operating model

Revenue model
Earned-program. 89% 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

STRONG - 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: 78
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 23rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 17.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 7.3% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 85.4% of spending went to programs
  • Governance: 9 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $651K in reported program spending
  • Leadership: top reported pay $131K · 10 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2012 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.