Idaho Harm Reduction Project Corp
Nonprofit profile at a glance
- EIN
- 842505295
- IRS 990 coverage
- 2020–2020
- Forms available
- Form 990 2020, Form 990-N 2019
- Location
- Boise, ID, USA
- Phone
- 2089914574
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public Health Program (Includes General Health and Wellness Promotion Services)
Reported finances
- Revenue
- $701,452
- Expenses
- $549,107
- Assets
- $178,001
- Liabilities
- $950
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- MARJORIE WILSON (EXECUTIVE DIRECTOR)
Highest reported compensation
- MARJORIE WILSON (EXECUTIVE DIRECTOR): $35,342 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The corporation is organized exclusively for the purpose of providing health promoting information and disease prevention materials to community members who use drugs and educating community members about harm reduction and health and safety related to injection drug use.
What it reported doing in 2020
Naloxone distribution program: the naloxone distribution program distributes the overdose reversal medication across the state to organizations and individuals who may respond in the event of an overdose. This program distributed over 4,000 doses of naloxone.
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 53
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.6%; rating input score 73
- Program expense ratio: 92.7%; rating input score 93
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 21.7%; rating input score 72; 72nd percentile among comparable filings
- Total-asset coverage ratio: 0.32; rating input score 11; 11th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 6.4%; rating input score 53; 53rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 72.6% of revenue deployed · 92.7% of spending went to programs
- Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $509K in reported program spending
- Leadership: top reported pay $35K · 10 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Total-asset coverage ratio scored 11/100.
- Review — Sustainability: Officer compensation ratio scored 53/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.