The Center for Wellness and Recovery of Northeast Ga

Nonprofit profile at a glance

EIN
863712292
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Toccoa, GA, USA
Phone
7068864673
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Reported finances

Revenue
$1,340,700
Expenses
$1,131,762
Assets
$2,233,555
Liabilities
$330,457

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DANNY YEARWOOD (CEO CHAIRMAN)

Highest reported compensation

  • KATHY WHITMIRE (CFO): $15,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The center for wellness and recovery of northeast Georgia aims to improve the quality of like for individuals suffering from mental health and substance use disorder, to eliminate their use of drugs and alcohol, and to provide clients with the life skills to live a substance free life.

What it reported doing in 2025

Medical detox and residential treatment with therapy led by addiction certified counselors

Operating model

Revenue model
Earned-program. 69% 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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 83
  • Accountability: 53
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.1%; rating input score 54
  • Program expense ratio: 64.1%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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; 22nd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.6%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.97; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 0% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 35.7% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 54.1% of revenue deployed · 64.1% of spending went to programs
  • Governance: 5 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $725K in reported program spending
  • Leadership: top reported pay $16K · 6 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.