Positive Action Against Chemical Addiction Inc
Nonprofit profile at a glance
- EIN
- 042791362
- IRS 990 coverage
- 2009–2022
- Forms available
- Form 990 2022
- Location
- New Bedford, MA, USA
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment
Reported finances
- Revenue
- $2,622,073
- Expenses
- $2,761,422
- Assets
- $522,930
- Liabilities
- $471,270
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Brenda Souza (President)
- Carl Alves (Executive Director)
People named in this filing
- Deloris Joseph (Director)
- Marcelina Lima-Christian (Director)
- DLanor Harris (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
PAACA provides substance abuse recovery services for adults and at-risk youth, transitional housing for the homeless, job training and a meeting place for recovering substance abusers and their families.
What it reported doing in 2022
The organization provided counseling, youth education, job training, transportation, and temporary housing for homeless chemical substance abusers and their families.
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 - 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: 85
- Transparency & Controls: 69
- Accountability: 94
- Sustainability: 23
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.8%; rating input score 97
- Program expense ratio: 91.9%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 76.9%; rating input score 77; 0th 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: 6 of 7 controls in place; rating input score 86
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -5.3%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.19; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 0.9; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 92; 92nd percentile among comparable filings
Growth
- Program expense growth: 3.1% per year; rating input score 100; 35th percentile among comparable filings
- Revenue growth: 1.5% per year; rating input score 100; 22nd percentile among comparable filings
- Asset growth: -0.8% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 96.8% of revenue deployed · 91.9% of spending went to programs
- Governance: 6 of 6 board members independent · 6 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $2.5M in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 25 of 28 current checks pass · 3 findings to review
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2009 to 2022
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 20/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 8/100.