Second Chance and Reentry Services
Nonprofit profile at a glance
- EIN
- 270216707
- IRS 990 coverage
- 2015–2022
- Forms available
- Form 990 2022, Form 990-EZ 2019
- Location
- El Reno, OK, USA
- Phone
- 4052627227
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Inmate Support
Reported finances
- Revenue
- $228,340
- Expenses
- $205,184
- Assets
- $5,715
- Liabilities
- $4,812
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Virginia Estes (President)
- Daniel Herd (Vice President)
Highest reported compensation
- Linda Compton (Executive Dir.): $10,462 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
SCARS offers community-based behaviroal health assessments and evidence-based educational and treatment programs for adults involved in the family court or criminal justice systems. Our main objectives are to cultivate a state-certified agency and develop working partnerships.
What it reported doing in 2022
Alcohol & Drug Substance Abuse Course (ADSAC) Second Chance And Reentry Services is certified by the Oklahoma Dept. of Mental Health & Substance Abuse Services as an Alcohol & Drug Substance Abuse Course (ADSAC) organization. We provide substance abuse assessments for substance-related crimes (e.g., Driving Under the Influence, Possession of CDS) that often result in drivers license suspension. Our ADSAC organization also provides the 10-hour ADSAC Course and the 24-hour ADSAC Course. These classes provide psychoeducation to offenders to help prevent future substance-related crimes. Throughout 2022, we completed ADSAC assessments on 97 individuals. We provided the 10-hour ADSAC Course to 44 individuals and the 24-hour ADSAC Course to 34 individuals. The revenue generated for all ADSAC services in 2022 was $36,240.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 83
- Accountability: 72
- Sustainability: 34
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.4%; rating input score 76
- Program expense ratio: 85.1%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 17th 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: 80%; rating input score 80; 21st 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: Pass
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 10.1%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: 0.84; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 5.1%; rating input score 34; 34th percentile among comparable filings
Growth
- Program expense growth: 7.2% per year; rating input score 100; 65th percentile among comparable filings
- Revenue growth: 8.1% per year; rating input score 100; 68th percentile among comparable filings
- Asset growth: -18.1% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 76.4% of revenue deployed · 85.1% of spending went to programs
- Governance: 4 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $175K in reported program spending
- Leadership: top reported pay $10K · 5 people listed
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2015 to 2022
- Contacts: How to reach this organization
- Money network: 6 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- Moderate — Sustainability: Officer compensation ratio scored 34/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.