Fostoria Committee on Alcoholism

Nonprofit profile at a glance

EIN: 341263941
IRS 990-EZ coverage: 2012–2014
Forms available: Form 990-EZ 2014
Location: Fostoria, OH, USA
Rating: 68
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue: $123,095
Expenses: $111,303
Assets: $4,439
Liabilities: $17,446

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

BEAU NIGHSWANDER (PRESIDENT)

People named in this filing

BEAU NIGHSWANDER (PRESIDENT)
BARBARA DIBBLE (TRUSTEE)
RAY FOSTER (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation of a non-profit/outpatient alcohol/drug center

What it reported doing in 2014

Outpatient drug and alcohol counseling court mandated services

Operating model

Revenue model: Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

Financial Efficiency: 60
Transparency & Controls: 82
Sustainability: 39
Growth: 60

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 58.1%; rating input score 58
Program expense ratio: 64.2%; rating input score 64

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: 9.6%; rating input score 62; 62nd percentile among comparable filings
Total-asset coverage ratio: 0.04; rating input score 5; 5th percentile among comparable filings
Liabilities to assets ratio: 3.93; rating input score 2; 2nd percentile among comparable filings
Officer compensation ratio: 0%; rating input score 66; 66th percentile among comparable filings

Growth

Program expense growth: -0.1% per year; rating input score 0; 34th percentile among comparable filings
Revenue growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings
Asset growth: 1.4% per year; rating input score 100; 39th percentile among comparable filings

Details

Where the money goes: 58.1% of revenue deployed · 64.2% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $71K in reported program spending
Leadership: top reported pay $0 · 9 people listed
Consistency: 8 of 8 current checks pass
Schedules: 2 filed schedules
Filing history: 3 filing years from 2012 to 2014
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 — Financial Efficiency: Mission deployment rate scored 58/100.
High — Growth: Program expense growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 5/100.
High — Sustainability: Liabilities to assets ratio scored 2/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.