Lawrence County Drug Treatment Cent

Nonprofit profile at a glance

EIN
825398181
IRS 990 coverage
2018–2023
Forms available
Form 990 2023
Location
Bedford, IN, USA
Phone
8122798126
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$6,824
Expenses
$8,075
Assets
$0
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ERIK RISMAN (PRESIDENT)

People named in this filing

  • MIKE BRANHAM (VICE-PRESIDE)
  • JANIE CRAIG CHENAULT (DIRECTOR)
  • CHARLES EDWARDS (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

In collaboration with the community, treatment centers and law enforcement, lawrence county will facilitate the development of drug treatment and mental health facilities for the purpose of education, treatment and continued care for addiction and mental health issues and endeavoring to reduce recidivism and facilitate family and workplace stability within the community.

What it reported doing in 2023

To combat the growing opioid epidemic in lawrence county by treating drug addiction and mental health issues.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.3%; rating input score 82
  • Program expense ratio: 84.5%; rating input score 84
  • Fundraising efficiency: $921.11 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.3%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: -37.8% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -9.9% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 82.3% of revenue deployed · 84.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.