EMANUEL CO ALCOHOL & DRUG INC

EIN: 581682252 501(c)(3) Mental Health

SWAINSBORO, GA

Total Revenue
$110,000
Total Expenses
$173,660
Total Assets
$434,122
Net Assets
$433,380
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1986
Legal Domicile
GA
Phone
4782892505
Tax Period
2025-01-01 to 2025-12-31

EMANUEL CO ALCOHOL & DRUG INC, founded in 1986, is a small nonprofit in the Mental Health sector that reported $110K in total revenue in fiscal year 2025. Revenue decreased 8% compared to the prior year. Expenses of $174K exceeded revenue, resulting in a 58% operating deficit.

Mission

REHAB ALCOHOL AND DRUG PATIENTS WITH CRISIS LINE

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $110,000
Program Service Revenue $0
Investment Income $0
Other Revenue $0
TOTAL REVENUE $110,000

Expense Breakdown

Grants Paid $0
Salaries & Benefits $46,390
Fundraising Expenses $0
Program Expenses $173,660
Other Expenses $127,270
TOTAL EXPENSES $173,660

Year-over-Year Comparison

2025 2024 Change
Revenue $110,000 $120,000 -0.1%
Expenses $173,660 $146,451 +0.2%
Net Income $-63,660 $-26,451 +1.4%
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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Governance

Voting Members
3
Independent Members
3
Employees
1
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
0
$0
Total Directors
3
$44,800
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
MARY JOHNSON DIRECTOR 20.00
Director
$32,800 $0 $32,800
SANDRA STROUD DIRECTOR 2.00
Director
$6,000 $0 $6,000
JERRY CARAWAY DIRECTOR 2.00
Director
$6,000 $0 $6,000
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
2025 $110,000 $173,660 $434,122 $-63,660
2024 $123,717 $146,451 $497,748 $-22,734
2023 $122,042 $110,424 $520,417 $11,618
2022 $120,416 $167,913 $508,917 $-47,497
2021 $123,875 $125,873 $556,414 $-1,998
2020 $120,001 $190,552 $558,494 $-70,551
2019 $122,562 $192,154 $628,989 $-69,592
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