Lexington Richland Alcohol & Drug Abuse Council Inc

Nonprofit profile at a glance

EIN
570510076
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Columbia, SC, USA
Phone
8037269301
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Official website

Reported finances

Revenue
$12,207,362
Expenses
$12,094,418
Assets
$17,137,375
Liabilities
$8,923,114

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

Leadership & pay

14 people listed

Executive titles in this filing

  • WENDY HUGHES (PRESIDENT &)

Highest reported compensation

  • WENDY HUGHES (PRESIDENT &): $199,532 total reported compensation
  • KIM KOELSCH (VICE PRESIDE): $140,690 total reported compensation

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

Overview

Mission

Providing treatment, prevention and intervention services in connection with diseases of alcoholism and drug addiction.

What it reported doing in 2024

To promote awareness of the dangers of drug abuse through numerous programs funded with private, state and federal funds to provide detoxification services to the public. During the tax year lradac offered more than 15 different programs which provide services, consultation, promotion and assistance to thousands of South Carolina residents.

Operating model

Revenue model
Grant-funded. 78% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 46% for direct work, and 54% for affiliated organizations.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 66
  • Accountability: 95
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.9%; rating input score 80
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.9%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 79.9% of revenue deployed · 80.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.7M in reported program spending
  • Leadership: top reported pay $200K · 14 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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.
  • 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: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.