New Start Program Inc

Nonprofit profile at a glance

EIN
824943951
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2020
Location
Portland, OR, USA
Phone
5037892430
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Official website

Reported finances

Revenue
$1,107,967
Expenses
$1,036,903
Assets
$151,500
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • Larry Williams (President)

Highest reported compensation

  • Larry Williams (President): $425,900 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Drug and Alcohol Counseling: New Start Program serves court mandated DUI's, substance absue and DV clients

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - Program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 55
  • Accountability: 0
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.1%; rating input score 44
  • Program expense ratio: 47.1%; rating input score 47
  • Fundraising efficiency: $18.13 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 41.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 39.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 48.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 37.7% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 44.1% of revenue deployed · 47.1% of spending went to programs
  • Governance: 0 of 1 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $489K in reported program spending
  • Leadership: top reported pay $426K · 1 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2022 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 3/100.