Upstream Prevention Inc
Nonprofit profile at a glance
- EIN
- 475502996
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-EZ 2019
- Location
- Greenwood, IN, USA
- Phone
- 3178249617
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Public Health Program (Includes General Health and Wellness Promotion Services)
Reported finances
- Revenue
- $734,310
- Expenses
- $780,967
- Assets
- $636,378
- Liabilities
- $277,196
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- MARK HATFIELD (PRESIDENT)
Highest reported compensation
- KATHLEEN RATCLIFF (EXECUTIVE DI): $86,285 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Upstream prevention is organized exclusively for charitable and educational purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the internal revenue code, or corresponding section of any future federal tax code. No part of the net earnings of the corporation shall inure to the benefit of, or shall be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth hereof. Upstream prevention seeks to support systems-level changes to promote public health, specifically related to the prevention and reduction of youth substance use, improved mental health, and creating an environment conducive to healthy behaviors for all citizens.
What it reported doing in 2024
Community capacity building and support via community coalitions - upstream serves as the fiscal agent and provides for two community coalitions to address youth substance abuse prevention and suicide prevention. Efforts include training and education in the community, media awareness campaigns, substance free youth activities, and staff to support and staff coalition work. Efforts in both coalitions target the entire county population. During tax year 2024, rise recovery coalition was added to provide recovery support.
Operating model
- Revenue model
- Grant-funded. 72% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 90
- Accountability: 84
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.5%; rating input score 89
- Program expense ratio: 84%; rating input score 84
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6.4%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.81; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.44; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 11%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: 19.9% per year; rating input score 100; 82nd percentile among comparable filings
- Revenue growth: 23% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 36.8% per year; rating input score 100; 94th percentile among comparable filings
Details
- Where the money goes: 89.5% of revenue deployed · 84% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $656K in reported program spending
- Leadership: top reported pay $86K · 6 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2020 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.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 22/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.