Recovery Cafe Madison Inc

Nonprofit profile at a glance

EIN
882856791
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Madison, IN, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Mental Health Disorders

Reported finances

Revenue
$247,578
Expenses
$219,715
Assets
$61,653
Liabilities
$10,306

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • MICHELLE JONES (EXECUTIVE DIRECTOR)
  • SHEILA SIMMONDS (PRESIDENT)
  • STEPHANIE FOX (VICE PRESIDENT)

Highest reported compensation

  • MICHELLE JONES (EXECUTIVE DIRECTOR): $47,653 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The recovery cafe of madison believes that all persons in recovery deserve a place and a community committed to unconditional love and support. We will provide a safe, compassionate, non-judgmental environment where friendship flourishes.

Operating model

Revenue model
Grant-funded. 66% 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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 81
  • Accountability: 69
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.6%; rating input score 78
  • Program expense ratio: 87.4%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 11.3%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 21.7%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 92.7% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 74.1% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 37.2% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 77.6% of revenue deployed · 87.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $192K in reported program spending
  • Leadership: top reported pay $48K · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.