Lawrence County Drug and Alcohol Commission Inc

Nonprofit profile at a glance

EIN
251635772
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
New Castle, PA, USA
Phone
7246585580
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Official website

Reported finances

Revenue
$3,839,091
Expenses
$3,823,585
Assets
$976,484
Liabilities
$650,055

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

Leadership & pay

13 people listed

Executive titles in this filing

  • SYBIL ROSSI (PRESIDENT (THROUGH 12/2024))
  • LEAH COZZA (VICE PRESIDENT)
  • DONNA CAPECE (PRESIDENT (BEGINNING 01/2025))
  • REBECCA JONES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • REBECCA JONES (EXECUTIVE DIRECTOR): $135,042 total reported compensation

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

Overview

Mission

Administration of drug and alcohol prevention, intervention, and treatment services for lawrence county, Pennsylvania.

What it reported doing in 2024

Lawrence county drug and alcohol commission, inc. Acts as a single-county authority to provide planning, organization, monitoring, and funding of drug and alcohol services in lawrence county, Pennsylvania. Lawrence county drug and alcohol commission, inc. Also provides drug and alcohol case management, prevention, student assistance programs, and recovery support services.

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

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

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 87.1%; rating input score 87
  • 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: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.4%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 65; 65th percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 87.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.3M in reported program spending
  • Leadership: top reported pay $135K · 13 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • 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.

  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.