Specialized Assistance Services Nfp

Nonprofit profile at a glance

EIN
362877198
IRS 990 coverage
2015–2017
Forms available
Form 990 2017
Location
Chicago, IL, USA
Phone
3128083218
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Reported finances

Revenue
$3,221,297
Expenses
$4,395,092
Assets
$6,840,523
Liabilities
$3,638,214

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DORIS REYNOLDS (President & CEO)

Highest reported compensation

  • DORIS REYNOLDS (President & CEO): $115,868 total reported compensation
  • CLYDE PROCTOR (CFO/VP FINANCE): $88,591 total reported compensation
  • AMY L PRINCE (DIR FAC MGMT): $66,014 total reported compensation

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

Overview

Mission

Provide rehabilitation services to drug dependent individuals.

What it reported doing in 2017

Dcfs global, branden house global, opioid maintenance therapy clinic, HIV counseling and testing, acute detox program.

Operating model

Revenue model
Grant-funded. 94% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 84
  • Accountability: 91
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.3%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th 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; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -36.4%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -8.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -12.6% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.5M in reported program spending
  • Leadership: top reported pay $116K · 10 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2015 to 2017
  • Contacts: How to reach this organization
  • Money network: 3 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 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.