Alcohol & Substance Abuse Council
Alcohol & Substance Abuse Council shows consistent growth and no reported officer compensation over a decade.
EIN: 160967157 · Watertown, NY · NTEE: F21Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.8M |
| Total Expenses | $3.5M |
| Program Spending | 90% |
| CEO/Top Officer Pay | $3 |
| Net Assets | $592K |
| Transparency Score | 92/100 |
Is Alcohol & Substance Abuse Council Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Alcohol & Substance Abuse Council directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Alcohol & Substance Abuse Council
Alcohol & Substance Abuse Council (EIN: 160967157) is a nonprofit organization based in Watertown, NY, classified under NTEE code F21Z. The organization reported total revenue of $3.8M and total assets of $1.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Alcohol & Substance Abuse Council's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Alcohol & Substance Abuse Council is a mid-size nonprofit that has been operating for 56 years, with 14 years of IRS 990 filings on record (2008–2023). Revenue has grown at a compound annual rate of 5.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.5M |
| Total Expenses | $3.5M |
| Surplus / Deficit | $-24,644 |
| Total Assets | $1.3M |
| Total Liabilities | $683K |
| Net Assets | $592K |
| Operating Margin | -0.7% |
| Debt-to-Asset Ratio | 53.6% |
| Months of Reserves | 4.3 months |
Financial Health Grade: C
In 2023, Alcohol & Substance Abuse Council reported a deficit of $25K with expenses exceeding revenue, holds 4.3 months of operating reserves (adequate), has a debt-to-asset ratio of 53.6% (high leverage).
Financial Trends
Over 14 years of filings (2008–2023), Alcohol & Substance Abuse Council's revenue has grown at a compound annual growth rate (CAGR) of 5.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +18.3% | +24.0% | -9.1% |
| 2022 | +8.6% | +10.5% | +60.7% |
| 2021 | +18.0% | +11.1% | +33.1% |
| 2020 | +1.2% | +0.3% | -11.0% |
| 2019 | +6.0% | +9.9% | -9.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 1970 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Alcohol & Substance Abuse Council with a Mission Score of 92 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Alcohol & Substance Abuse Council allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $25K, with expenses exceeding revenue.
- Debt-to-asset ratio: 53.6%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings from 2014 to 2023, indicating that no officers received compensation from the organization during these periods, which is highly unusual for an organization with annual revenues exceeding $3 million.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Alcohol & Substance Abuse Council's IRS 990 filings:
- Unusually low or zero reported officer compensation for an organization of this size, which may warrant further inquiry into how leadership is compensated or structured.
Strengths
The following positive indicators were identified for Alcohol & Substance Abuse Council:
- Consistent and significant revenue growth, from $1.26M in 2014 to $3.52M in 2023, demonstrating expanding capacity and impact.
- Strong asset growth, increasing from $316K in 2014 to $1.27M in 2023, indicating financial stability and prudent management.
- Expenses closely track revenue, suggesting efficient operations and avoiding significant deficits.
- No reported officer compensation across all available filings, implying a high percentage of funds are directed towards programs and operations rather than executive salaries.
Frequently Asked Questions about Alcohol & Substance Abuse Council
Is Alcohol & Substance Abuse Council a legitimate charity?
Based on AI analysis of IRS 990 filings, Alcohol & Substance Abuse Council (EIN: 160967157) some concerns. Mission Score: 92/100. 1 red flag identified, 4 strengths noted.
How does Alcohol & Substance Abuse Council spend its money?
Alcohol & Substance Abuse Council directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Alcohol & Substance Abuse Council tax-deductible?
Alcohol & Substance Abuse Council is registered as a tax-exempt nonprofit (EIN: 160967157). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Alcohol & Substance Abuse Council CEO make?
Alcohol & Substance Abuse Council's highest-compensated officer earns $3 annually. The organization reported $3.8M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Alcohol & Substance Abuse Council's spending goes to programs?
Alcohol & Substance Abuse Council directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Alcohol & Substance Abuse Council compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Alcohol & Substance Abuse Council is above average for NTEE category F21Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Alcohol & Substance Abuse Council located?
Alcohol & Substance Abuse Council is headquartered in Watertown, New York and files with the IRS under EIN 160967157. It is classified under NTEE code F21Z.
How many years of IRS 990 filings does Alcohol & Substance Abuse Council have?
Alcohol & Substance Abuse Council has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $3.8M in total revenue.
How does the Alcohol & Substance Abuse Council manage to operate with no reported officer compensation, given its revenue growth to over $3.5 million?
The consistent reporting of 0% officer compensation across all filings suggests either a fully volunteer executive leadership, or that executive salaries are covered by a different entity or funding mechanism not reflected in these specific IRS 990 lines. This is a significant operational model for an organization of this size.
What is the specific breakdown of program services versus administrative and fundraising costs, beyond the general percentages provided?
While the provided data indicates strong program spending, a detailed breakdown from the IRS 990, Part IX, Statement of Functional Expenses, would offer precise figures on how the $3,548,100 in expenses for 2023 were allocated across program services, management and general, and fundraising activities.
What is the organization's strategy for managing its growing liabilities, which increased from $306,583 in 2020 to $682,892 in 2023?
The increase in liabilities, while assets have also grown, warrants understanding if these are short-term operational liabilities, program-related obligations, or long-term debts, and how the organization plans to manage them relative to its increasing asset base.
Filing History
IRS 990 filing history for Alcohol & Substance Abuse Council showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2008–2023), Alcohol & Substance Abuse Council's revenue has grown by 136.6%, moving from $1.5M to $3.5M. Total assets increased by 361.9% over the same period, from $276K to $1.3M. Total functional expenses rose by 134.4%, from $1.5M to $3.5M. In its most recent filing year (2023), Alcohol & Substance Abuse Council reported a deficit of $25K, with expenses exceeding revenue. The organization holds $683K in liabilities against $1.3M in assets (debt-to-asset ratio: 53.6%), resulting in net assets of $592K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.5M | $3.5M | $1.3M | $683K | — | View 990 |
| 2022 | $3.0M | $2.9M | $1.4M | $787K | — | — |
| 2021 | $2.7M | $2.6M | $873K | $372K | — | View 990 |
| 2020 | $2.3M | $2.3M | $656K | $307K | — | — |
| 2019 | $2.3M | $2.3M | $737K | $380K | — | View 990 |
| 2018 | $2.2M | $2.1M | $815K | $450K | — | View 990 |
| 2017 | $1.7M | $1.8M | $665K | $351K | — | View 990 |
| 2016 | $1.9M | $1.5M | $627K | $197K | — | View 990 |
| 2015 | $1.5M | $1.4M | $322K | $207K | — | View 990 |
| 2014 | $1.3M | $1.3M | $316K | $223K | — | View 990 |
| 2013 | $1.3M | $1.3M | $301K | $214K | — | View 990 |
| 2012 | $1.3M | $1.3M | $288K | $187K | — | View 990 |
| 2011 | $1.3M | $1.3M | $310K | $212K | — | View 990 |
| 2008 | $1.5M | $1.5M | $276K | $274K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.5M, expenses of $3.5M, and assets of $1.3M (revenue +18.3% year-over-year).
- 2022: Revenue of $3.0M, expenses of $2.9M, and assets of $1.4M (revenue +8.6% year-over-year).
- 2021: Revenue of $2.7M, expenses of $2.6M, and assets of $873K (revenue +18.0% year-over-year).
- 2020: Revenue of $2.3M, expenses of $2.3M, and assets of $656K (revenue +1.2% year-over-year).
- 2019: Revenue of $2.3M, expenses of $2.3M, and assets of $737K (revenue +6.0% year-over-year).
- 2018: Revenue of $2.2M, expenses of $2.1M, and assets of $815K (revenue +25.6% year-over-year).
- 2017: Revenue of $1.7M, expenses of $1.8M, and assets of $665K (revenue -7.0% year-over-year).
- 2016: Revenue of $1.9M, expenses of $1.5M, and assets of $627K (revenue +26.7% year-over-year).
- 2015: Revenue of $1.5M, expenses of $1.4M, and assets of $322K (revenue +15.9% year-over-year).
- 2014: Revenue of $1.3M, expenses of $1.3M, and assets of $316K (revenue +0.5% year-over-year).
- 2013: Revenue of $1.3M, expenses of $1.3M, and assets of $301K (revenue -6.5% year-over-year).
- 2012: Revenue of $1.3M, expenses of $1.3M, and assets of $288K (revenue +0.1% year-over-year).
- 2011: Revenue of $1.3M, expenses of $1.3M, and assets of $310K (revenue -9.9% year-over-year).
- 2008: Revenue of $1.5M, expenses of $1.5M, and assets of $276K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Alcohol & Substance Abuse Council:
Data Sources and Methodology
This transparency report for Alcohol & Substance Abuse Council is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.