Kids Against Drugs of Wv Inc

Nonprofit profile at a glance

EIN
260189854
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Martinsburg, WV, USA
Phone
3042620022
Rating confidence
Limited
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$1,114,892
Expenses
$1,161,277
Assets
$69,306
Liabilities
$133,768

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

2 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide educational programs to children on negative effects of drug and substance abuse and to encourage character building activities.

What it reported doing in 2012

To provide educational programs to children in an effort to increase awareness on the negative social, psychological, moral and physical effects of drugs and substance abuse and to offer other positive reinforcements to build character through various programs and events, such as sporting activities and community support.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 23
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 74th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.2%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 1.93; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 86; 86th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 12.5% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -24.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 2 of 2 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Highest-paid contractors: 1 contractor listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 3 filing years from 2010 to 2012
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.