Health Recovery Services Inc

Nonprofit profile at a glance

EIN
310870694
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Athens, OH, USA
Phone
7405926724
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$10,897,869
Expenses
$12,048,090
Assets
$7,824,112
Liabilities
$3,822,644

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

Leadership & pay

14 people listed

Executive titles in this filing

  • ELLEN MARTIN (EXECUTIVE DIRECTOR)
  • JAMES R GASKELL (PRESIDENT)
  • KELLY GORSCAK (VICE PRESIDENT)

Highest reported compensation

  • REGINA SMITH (DIRECTOR OF FISCAL SERVICES): $152,952 total reported compensation
  • BONNIE WILLIAMS (DIRECTOR OF NURSING): $150,876 total reported compensation
  • LAUREN LOVE (NURSE PRACTITIONER): $149,857 total reported compensation

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

Overview

Mission

Health Recovery Services, Inc is an abstinence based behavioral healthcare resource providing consumer centered services to improve the quality of life for individuals, families, and communities. (served 1967 clients)

What it reported doing in 2024

Health-general rehabilitive: treatment programs - hrs provides in-patient and out-patient substance abuse and mental health care to youth, adults, and families through a variety of treatment methods

Operating model

Revenue model
Earned-program. 72% 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 most voting board members are independent. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 61
  • Accountability: 100
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th 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: -10.6%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 8.3%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 11th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 82.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.9M in reported program spending
  • Leadership: top reported pay $153K · 14 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $101K reported
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.