Sobriety Brings A Change

Nonprofit profile at a glance

EIN
942282726
IRS 990 coverage
2016–2017
Forms available
Form 990 2017, Form 990-EZ 2015
Location
Sacramento, CA, USA
Phone
9164544242
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Official website

Reported finances

Revenue
$293,773
Expenses
$265,611
Assets
$70,739
Liabilities
$191,187

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Jaymie Townsend (President)

Highest reported compensation

  • NANCY HOLDEN (Executive Dir.): $38,464 total reported compensation
  • Sandra Hill (Ex-Director): $3,164 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide programs and services to educate, treat and rehabilitate individuals and familiies affected by substance abuse.

What it reported doing in 2017

With a special focus on the Sacramento area Black community, the organization provided programs and services to indivduals and families for education, treatment and rehabilitation affected by substance abuse.

Operating model

Revenue model
Grant-funded. 93% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 71
  • Accountability: 68
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 99.5%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 19th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 2.7; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 21.1% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 13.4% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 61.2% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 99.5% of spending went to programs
  • Governance: 4 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $264K in reported program spending
  • Leadership: top reported pay $38K · 6 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • Money network: 4 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: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.