PENIEL DRUG & ALCOHOL RESIDENTIAL TREATMENT FACILITY (EIN 232216297) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1981

Legal Domicile

Principal Officer

DUREAN COLEMAN

Tax Period

2024-01-01 to 2024-12-31

PENIEL DRUG & ALCOHOL RESIDENTIAL TREATMENT FACILITY, founded in 1981, is a small nonprofit in the Religion sector that reported $857K in total revenue in fiscal year 2024. Expenses of $816K left a modest 5% surplus.

Mission

PENIEL DRUG AND ALCOHOL RESIDENTIAL TREATMENT FACILITY'S PRIMARY PURPOSE IS TO PROVIDE A CHRISTIAN DRUG AND ALCOHOL REHABILITATION PROGRAM WITH FACILITIES IN JOHNSTOWN, PENNSYLVANIA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $650,392

Program Service Revenue $205,741

Investment Income $0

Other Revenue $520

TOTAL REVENUE $856,653

Expense Breakdown

Grants Paid $0

Salaries & Benefits $358,581

Fundraising Expenses $0

Program Expenses $488,761

Other Expenses $457,742

TOTAL EXPENSES $816,323

Year-over-Year Comparison

	2024	2023	Change
Revenue	$856,653	$847,773	+0.0%
Expenses	$816,323	$794,801	+0.0%
Net Income	$40,330	$52,972	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$55,259

Total Directors

$103,259

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BISHOP HAROLD SPELLMAN	FOUNDER & SE	40.00	Officer Director	$55,259	$0	$55,259
BISHOP MITCHELL BIAS	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP MICHAEL BRANTLEY	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP SHEA HUGHES	DIRECTOR	N/A	Director	$0	$0	$0
JANET CRAWFORD	DIRECTOR	N/A	Director	$0	$0	$0
DR ROBERT CRICK	DIRECTOR	N/A	Director	$0	$0	$0
DR RAYMOND F CULPEPPER	DIRECTOR	N/A	Director	$0	$0	$0
DR WILLIAM ISAACS	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP TIMOTHY REDMOND	DIRECTOR	N/A	Director	$0	$0	$0
REV LINDA SCOTT	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP DEAN SISK	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP DAVID SMITH	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP STEPHEN STEWART	DIRECTOR	N/A	Director	$0	$0	$0
DUREAN COLEMAN	EXECUTIVE DI	40.00	Director	$48,000	$0	$48,000
BISHOP WAYNE DORITY	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP KEVIN WELLS	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP RODNEY MULLINS	DIRECTOR	N/A	Director	$0	$0	$0
BISHOP MATTHEW GEORGE	DIRECTOR	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$856,653	$816,323	$2,507,503	$40,330
2023	$847,773	$794,801	$2,498,442	$52,972
2022	$518,356	$787,687	$2,483,364	$-269,331
2021	$526,765	$549,869	$2,702,123	$-23,104
2020	$581,742	$600,692	$2,623,617	$-18,950
2019	$646,890	$774,159	$2,698,521	$-127,269
2018	$666,759	$812,002	$2,794,988	$-145,243

PENIEL DRUG & ALCOHOL RESIDENTIAL TREATMENT FACILITY