One Step at a Time Recovery Inc

Nonprofit profile at a glance

EIN
811356468
IRS 990 coverage
2017–2022
Forms available
Form 990 2022, Form 990-EZ 2016
Location
Atlanta, GA, USA
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Temporary Housing

Reported finances

Revenue
$303,051
Expenses
$303,327
Assets
$26,417
Liabilities
$26,693

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • ANNETTE ATTAWAY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • NORMAN D MCGATHEY (SECRETARY): $11,810 total reported compensation
  • ANNETTE ATTAWAY (EXECUTIVE DIRECTOR): $2,328 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide hope, healing and education forthose dealing with addiction

What it reported doing in 2022

Provide a safe sober and structured environment in which people can live.

Operating model

Revenue model
Earned-program. 96% 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. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 60
  • Accountability: 9
  • Sustainability: 25
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.4%; rating input score 91
  • Program expense ratio: 91.4%; rating input score 91
  • Fundraising efficiency: $115.89 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.1%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 1.01; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -5.9% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 75% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 91.4% of revenue deployed · 91.4% of spending went to programs
  • Governance: 0 of 2 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $277K in reported program spending
  • Leadership: top reported pay $12K · 2 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2017 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.