Sodat - Delaware Inc

Nonprofit profile at a glance

EIN
237091103
IRS 990 coverage
2011–2019
Forms available
Form 990 2019
Location
Wilmington, DE, USA
Phone
3026564044
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$624,482
Expenses
$667,343
Assets
$63,074
Liabilities
$228,007

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • PATRICIA EVANS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PATRICIA EVANS (EXECUTIVE DIRECTOR): $92,155 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sodat-Delaware, inc. Provides substance abuse outpatient treatment and education for the public and evaluations and counseling for anyone arrested for driving under the influence.

What it reported doing in 2019

Provides substance abuse outpatient treatment and education for the public and in conjuction with many state and federal services including testing, evaluations, counseling and treatment for teens, adults, families and some in the federal prison system.

Operating model

Revenue model
Earned-program. 100% 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 14
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 83.3%; rating input score 83; 17th 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: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 3.61; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 13.8%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -5.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -21.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 89.1% of spending went to programs
  • Governance: 5 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $594K in reported program spending
  • Leadership: top reported pay $92K · 6 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2011 to 2019
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.