Perception Programs Inc

Nonprofit profile at a glance

EIN
060873149
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Willimantic, CT, USA
Phone
8604507122
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$8,967,677
Expenses
$9,369,198
Assets
$8,157,929
Liabilities
$6,413,165

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KRISTIE SCOTT (CEO/FORMER C)
  • JEFF DIGIROLAMO (CEO)

Highest reported compensation

  • KRISTIE SCOTT (CEO/FORMER C): $141,878 total reported compensation
  • JEFF DIGIROLAMO (CEO): $112,687 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 promote wellness through innovative and holistic behavioral healthcare for individuals and our community.

What it reported doing in 2022

Perception programs has alternative in the community, outreach and case management and risk reduction and outreach programs that provide a multitude of services. Aic delivers basic needs assistance, evidence-based case management, and job development services to pretrial, family services and adult probation referrals. Outreach provides five case management services: latino outreach, project for assistance in transition from homelessness, shelter outreach initiative, housing opportunities for persons with AIDS which provide community based assistance to help individuals connect services for treatment, basic needs, and housing. Risk reduction and outreach program provided hepatis c and HIV/AIDS testing and prevention education in the community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $53.79 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.79; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 80% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $7.5M in reported program spending
  • Leadership: top reported pay $142K · 12 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 22/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.