Lincoln Council on Alcoholism & Drugs

Nonprofit profile at a glance

EIN
470487027
IRS 990-EZ coverage
2012–2012
Forms available
Form 990 2011, Form 990-EZ 2012
Location
Lincoln, NE, USA
Phone
4024752694
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Specifically Named Diseases

Official website

Reported finances

Revenue
$3,482
Expenses
$81,680
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

12 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide substance abuse assessments and prevention education in community and youth activities.

What it reported doing in 2012

To provide a community resource for independent substance abuse evaluations available on a sliding fee scale, assisting any individuals in need of substance abuse services to find appropriate resources in the community.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 75
  • Sustainability: 1
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.5%; rating input score 93

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 1st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -2,245.8%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -90.2% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -120% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $76K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • 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: Operating margin scored 1/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.