Somerset Treatment Services Inc

Nonprofit profile at a glance

EIN
222526128
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Somerville, NJ, USA
Phone
9087221223
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Official website

Reported finances

Revenue
$970,358
Expenses
$1,187,442
Assets
$691,894
Liabilities
$145,429

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Michael Dematos (Former Executive Director)
  • Rob Skobo (President)

Highest reported compensation

  • Joanna Holley (Associate Director): $133,524 total reported compensation
  • Michael Dematos (Former Executive Director): $31,154 total reported compensation

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

Overview

Mission

Provide quality treatment and prevention services to all persons suffering from the consequences of substance abuse or HIV illnesses.

What it reported doing in 2024

Treatment and counseling center offering affordable outpatient services for substance abuse and HIV-related illnesses. Established in 1970 by Somerset Countys Board of Chosen Freeholders and the Medical Society of Somerset Medical Center to address drug problems in the county. The Agency has evolved into a multi-program clinic that delivers comprehensive substance abuse treatment services, as well as community education and HIV services.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 63.1%; rating input score 63
  • Fundraising efficiency: $92.78 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -22.4%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 13.9%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -7.4% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -6.4% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -5.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 63.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $749K in reported program spending
  • Leadership: top reported pay $134K · 8 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.