Opportunity House Incorporated

Nonprofit profile at a glance

EIN
201632278
IRS 990 coverage
2016–2016
Forms available
Form 990 2016, Form 990-EZ 2011
Location
Buckhannon, WV, USA
Phone
3046131178
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Reported finances

Revenue
$628,615
Expenses
$428,615
Assets
$719,054
Liabilities
$15,054

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Thomas Keely (Board President)
  • Matthew Kerner (Executive Director)

Highest reported compensation

  • Matthew Kerner (Executive Director): $55,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Opportunity House, Inc. is a provider of addiction recovery supportive services. We provide housing at three facilities to approximately 25 individuals and operate a recovery center that provides services to our entire community.

What it reported doing in 2016

Substance abuse recovery programs- Provided support including housing, rehabilitation and relapse prevention to recovering addicts and provided skills needed to maintain recovery

Operating model

Revenue model
Grant-funded. 63% of the money available for current operations came from government grants.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 85
  • Accountability: 90
  • Sustainability: 72
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.9%; rating input score 35
  • Program expense ratio: 51.2%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.8%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 30.8% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 19.6% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 34.9% of revenue deployed · 51.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $220K in reported program spending
  • Leadership: top reported pay $55K · 7 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.