SOUTH CAROLINA ASSOCIATION OF ALCOHOLISM AND DRUG (EIN 582315279) - 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

1988

Legal Domicile

Tax Period

2023-07-01 to 2024-06-30

SOUTH CAROLINA ASSOCIATION OF ALCOHOLISM AND DRUG, founded in 1988, is a small nonprofit in the Mental Health sector that reported $275K in total revenue in fiscal year 2023. Revenue surged 34% from the prior year, signaling strong growth momentum. Expenses of $236K left a modest 14% surplus.

Mission

THE PURPOSE OF THE ADDITIONS PROFESSIONALS OF SOUTH CAROLINA (APSC) SHALL BE TO ESTABLISH A STATEWIDE ASSOCIATION OF ADDICTION COUNSELORS & OTHER PERSONS INTERESTED IN ADDICTION COUNSELING; TO BE EXPRESSLY CONCERNED WITH THE WELFARE OF PERSONS WHO ARE CHEMICALLY DEPENDENT OR

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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 (2023)

Revenue Breakdown

Contributions & Grants $27,200

Program Service Revenue $247,716

Investment Income $440

Other Revenue $0

TOTAL REVENUE $275,356

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $182,911

Other Expenses $235,858

TOTAL EXPENSES $235,858

Year-over-Year Comparison

	2023	2022	Change
Revenue	$275,356	$206,068	+0.3%
Expenses	$235,858	$230,410	+0.0%
Net Income	$39,498	$-24,342	-2.6%

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

N/A

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
KIMBERLEE CANNON	TREASURER	2.00	Director	$0	$0	$0
CHRISTINA JONES	SECRETARY	2.00	Director	$0	$0	$0
MARVIN GREEN	PRESIDENT	5.00	Director	$0	$0	$0
CHARLES BELL	PRESIDENT-ELECT	2.00	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
2025	No data	No data	No data	No data
2024	$275,356	$235,858	$431,681	$39,498
2023	$206,068	$230,410	$392,183	$-24,342
2022	$309,012	$188,593	$416,524	$120,419
2021	$205,888	$179,120	$296,105	$26,768

SOUTH CAROLINA ASSOCIATION OF ALCOHOLISM AND DRUG