Tracy S Residential ReEntry Center Inc

Nonprofit profile at a glance

EIN
852112601
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Lexington, KY, USA
Phone
8593092240
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Prevention Only

Reported finances

Revenue
$882,927
Expenses
$882,468
Assets
$208,976
Liabilities
$256,510

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

Leadership & pay

4 people listed

Executive titles in this filing

  • CHIQUITA SHIELDS (PRESIDENT DIRECTOR)

Highest reported compensation

  • CHIQUITA SHIELDS (PRESIDENT DIRECTOR): $74,000 total reported compensation
  • TIMIA GARDNER (SECRETARY - DIRECTOR): $400 total reported compensation

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

Overview

Mission

Part iii line 1 to provide a safe and supportive drug and alcohol free living environment for men and women on the recovery path seeking to take control of their lives embrace sobriety and secure a more health life style. Part iii line 4a no grants or funds provided for others

What it reported doing in 2025

SCH OThe organizations primary program service consists of providing comprehensive behavioral health treatment services to individuals diagnosed with substance use and co-occurring mental health disorders. Services are delivered across multiple levels of care including ASAM Level 2.1 Intensive Outpatient Services and ASAM Level 3.1 and 3.5 Residential Treatment in accordance with nationally recognized standards of care. The program utilizes evidence-based practices including cognitive behavioral therapy motivational enhancement therapy relapse prevention and trauma-informed care to support recovery and improve overall functioning. Services include clinical assessment individualized treatment planning group and individual counseling case management medication management coordination and life skills development. During the reporting period the organization served a diverse population of individuals many of whom experience socioeconomic barriers including homelessness unemployment and limited access to healthcare. The program emphasizes continuity of care by coordinating with community providers medical professionals and recovery support systems to ensure successful transitions between levels of care and into long-term recovery. Program outcomes include improved substance use stability increased engagement in recovery supports enhanced mental health functioning and improved social determinants of health such as housing stability and employment readiness. The organizations services reduce reliance on emergency and inpatient systems and contribute to healthier individuals and communities. All program service expenses reported exclude the value of donated services materials or use of facilities in compliance with IRS reporting requirements.

Operating model

Revenue model
Other-operating. 69% of the money available for current operations came from other operating 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.9%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 0.1%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 1.23; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 70.2% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 99.9% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $882K in reported program spending
  • Leadership: top reported pay $74K · 4 people listed
  • Consistency: 39 of 39 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.