Westmoreland Drug & Alcohol Commission

Nonprofit profile at a glance

EIN
251491445
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Monessen, PA, USA
Phone
7242432220
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug Abuse, Treatment Only

Official website

Reported finances

Revenue
$7,186,134
Expenses
$7,187,699
Assets
$2,943,934
Liabilities
$917,035

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

Leadership & pay

12 people listed

Executive titles in this filing

  • CODY INMAN (PRESIDENT)

Highest reported compensation

  • COLLEEN D HUGHES LEFT 122024 (EXECUTIVE DI): $166,982 total reported compensation
  • ELIZABETH COMER JOINED 12025 (EXECUTIVE DI): $21,630 total reported compensation

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

Overview

Mission

The mission of westmoreland drug and alcohol commission, inc. Is to enhance the quality of life for persons who have experienced problems related to their use or abuse of alcohol and/or drugs. (continued on schedule o)

What it reported doing in 2024

Westmoreland drug & alcohol inc is the single county authority for westmoreland county, Pennsylvania. Westmoreland drug & alcohol commission inc administers and directs funding for services to residents.

Operating model

Revenue model
Grant-funded. 87% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 81% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $1,967.22 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 81.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.9M in reported program spending
  • Leadership: top reported pay $167K · 12 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.3M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 30 filed money-flow records
  • Related organizations: 28 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.