Project Linden

Nonprofit profile at a glance

EIN
310859110
IRS 990 coverage
2011–2011
Forms available
Form 990 2011
Location
Columbus, OH, USA
Phone
6142945677
Rating confidence
Limited
Sector
Alcohol, Drug Abuse, Treatment Only

Official website

Reported finances

Revenue
$1,072,296
Expenses
$1,054,771
Assets
$193,522
Liabilities
$163,683

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

11 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote, maintain and conduct programs and activities designed to enable persons to develop a lifestyle free of chemical dependency.

What it reported doing in 2011

Counseling - the outpatient program provides alcohol and drug treatment services. These services are designed to meet the needs to individuals and provide for the multiplicity of issues that the clients present. The agency provides assessment, case management, individual and group counseling services. Primarily the program services the adult population, focusing on individualized treament planning. The program is designed to meet the needs of the individuals and has a heavy emphasis on case management to address the multiplicity of presenting issues: family drug usage, family violence, unemployment or underemployment, illegal activities, lack of appropriate support system, negative peer pressure, and low self esteem. Our focus is on the individual with a present or past history of drug abuse, which is indicative of 100% of individuals receiving services as well as polydrug abusers. The agency remains committed toward improving services to all clients and specifically targets the african american community, the primary recipient of our services. The targeted population for our agency also includes the following subgroups identified within the adamh community plan: adults involved in the criminal justice system, perpetrators of drug related domestic violence, iv drug users at risk of AIDS, urban crack abusing persons, women, and homeless individuals. The agency recognizes that individuals of the targeted population are in need of extensive services to empower them to begin to support sobriety and to address the educational, cultural and gender specific needs. The agency will continue to implement programs to effectively address these needs.

Operating model

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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 84
  • Sustainability: 30
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.6%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 7 filed program accomplishments · $912K in reported program spending
  • Leadership: top reported pay $62K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.