Narconon Gulf Coast Inc

Nonprofit profile at a glance

EIN
432031325
IRS 990 coverage
2013–2014
Forms available
Form 990 2014
Location
Destin, FL, USA
Phone
8504243252
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$-90,978
Expenses
$108,910
Assets
$214,622
Liabilities
$159,285

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DEBORAH V ROSS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEBORAH V ROSS (EXECUTIVE DIRECTOR): $7,371 total reported compensation
  • HERBERT R ROSS (SR. DIRECTOR OF EXPANSION): $7,371 total reported compensation
  • TIMOTHY W WALKER MD (MEDICAL DIRECTOR): $3,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provided a program to remove the narcotics and alcohol from the bodies of abusive individuals and train them to live their lives in a healthy manner without the need for narcotics. Overall goal being to impact the drug abuse problem.

What it reported doing in 2014

A total of 10 individuals with addictions to narcotics or alcohol were provided a program to remove the narcotics or alcohol from their bodies, and were trained to live their lives in a healthy manner without the need for narcotics or alcohol.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 50
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 66.7%; rating input score 67; 22nd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -219.7%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 16.3%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -181.6% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -218.1% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -61.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $109K in reported program spending
  • Leadership: top reported pay $7K · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 2 filing years from 2013 to 2014
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.