La Community Counseling Inc

Nonprofit profile at a glance

EIN
822770237
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Tarzana, CA, USA
Phone
8187056345
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$1,018,728
Expenses
$116,485
Assets
$1,176,155
Liabilities
$12,808

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

Leadership & pay

1 person listed

Executive titles in this filing

  • SARA BIVANS (PRESIDENT)

Highest reported compensation

  • SARA BIVANS (PRESIDENT): $100,000 total reported compensation

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

Overview

Mission

La community counseling, inc. Provides counseling to the community for drug and alcohol abuse and/or dependence in an outpatient setting. The organization is dedicated to helping addicts develop a coherent sense of self so that they can conduct their lives free of substance abuse. La community counseling, inc. Serves the los angeles community.

What it reported doing in 2024

Patient incentives - la community counseling, inc. Provides incentives for those in the community struggling with drug and alcohol abuse and/or dependence community in order for them want to be and stay sober.

Operating model

Revenue model
Donor-supported. 98% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 92
  • Accountability: 31
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.7%; rating input score 13
  • Program expense ratio: 98.9%; rating input score 99
  • 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 88.6%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 10.1; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 85.8%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 63.1% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 112% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 126.2% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 12.7% of revenue deployed · 98.9% of spending went to programs
  • Governance: 0 of 1 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $115K in reported program spending
  • Leadership: top reported pay $100K · 1 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.