Substance Abuse Management and Development Corporation (EIN 311376348) - 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

1993

Legal Domicile

Principal Officer

Wayne V Chapman

Phone

5132810856

Tax Period

2022-01-01 to 2022-12-31

Substance Abuse Management and Development Corporation, founded in 1993, is a small nonprofit in the Mental Health sector that reported $635K in total revenue in fiscal year 2022. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $820K exceeded revenue, resulting in a 29% operating deficit.

Mission

Assist in transitioning chemically dependent persons into independent people.

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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 (2022)

Revenue Breakdown

Contributions & Grants $623,000

Program Service Revenue $0

Investment Income $8

Other Revenue $12,000

TOTAL REVENUE $635,008

Expense Breakdown

Grants Paid $30,000

Salaries & Benefits $95,368

Fundraising Expenses $0

Program Expenses $798,881

Other Expenses $694,478

TOTAL EXPENSES $819,846

Year-over-Year Comparison

	2022	2021	Change
Revenue	$635,008	$1,059,385	-0.4%
Expenses	$819,846	$965,177	-0.2%
Net Income	$-184,838	$94,208	-3.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Tom Wenz	Trustee	1.00	Officer Director	$0	$0	$0
Dick Duval	Trustee	1.00	Officer Director	$0	$0	$0
Tom Dupuis	Trustee	1.00	Officer 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	No data	No data	No data	No data
2023	No data	No data	No data	No data
2022	$635,008	$819,846	$216,296	$-184,838
2021	$1,059,385	$965,177	$401,134	$94,208
2020	$1,060,426	$929,812	$306,926	$130,614
2019	$1,380,880	$1,504,932	$176,312	$-124,052
2018	$1,281,478	$1,169,776	$300,364	$111,702

Substance Abuse Management and Development Corporation