Land Manor Inc

Nonprofit profile at a glance

EIN
741646979
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Beaumont, TX, USA
Phone
4098383946
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$2,964,200
Expenses
$3,106,550
Assets
$2,278,075
Liabilities
$277,330

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Nick Lampson (President)
  • Joshua Allen Sr (Vice President)
  • Arlene Green (Interim Executive Director)

Highest reported compensation

  • Arlene Green (Interim Executive Director): $70,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Counseling and treatment for drug and substance abuse, and education and prevention of AIDS virus.

What it reported doing in 2023

Drug and alcohol abuse centers provided in-patient and out-patient programs, counseling and support to adults and to women with children.

Operating model

Revenue model
Grant-funded. 90% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 77
  • Accountability: 95
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st 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; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -4.8%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -7.8% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 77.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.4M in reported program spending
  • Leadership: top reported pay $70K · 9 people listed
  • Consistency: 27 of 29 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2023
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.