Judge Seth Norman Recovery Foundation

Nonprofit profile at a glance

EIN
621693413
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Nashville, TN, USA
Phone
6153138480
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Administration of Justice, Courts

Reported finances

Revenue
$2,781,284
Expenses
$2,812,854
Assets
$834,437
Liabilities
$306,857

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Manuel Ben Russ (President)
  • Jeri Holladay Thomas (Executive Director)
  • Amanda Bracht (Vice President)

Highest reported compensation

  • Jeri Holladay Thomas (Executive Director): $124,258 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Alcohol and drug rehabilitation support

Operating model

Revenue model
Grant-funded. 97% 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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 81.1%; rating input score 81
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass

Sustainability

  • Operating margin: -1.1%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 13% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 82% of revenue deployed · 81.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $124K · 11 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.