Civic Intelligence

Narco Freedom Inc

990 • Fiscal year 2013 • EIN 13-2690403

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

250 Grand Concourse10451

(718) 292-3585

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.28x

Higher debt load relative to assets than 49% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.12x

Higher debt load relative to revenue than 25% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Net Margin

25th percentile

-1.7%

Higher net margin than 25% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Top Officer Pay

74th percentile

$391,309

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Asset Growth

15th percentile

-4.0%

Faster asset growth than 15% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Revenue Growth

52nd percentile

5.0%

Faster revenue growth than 52% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Assets

Down

$19,523,472

Down $810,557 (-4.0%) from 2012

Net Assets

Down

$14,034,147

Down $622,232 (-4.2%) from 2012

Liabilities

Down

$5,489,325

Down $188,325 (-3.3%) from 2012

Revenue

Up

$46,163,736

Up $2,207,788 (+5.0%) from 2012

Expenses

Down

$46,962,454

Down $3,136,654 (-6.3%) from 2012

Net Income

Up

-$798,718

Up $5,344,442 (+87%) from 2012

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0-$10MAssets 2010: $20,240,823Liabilities 2010: $6,369,425Net Assets 2010: $13,871,3982010Assets 2011: $25,674,852Liabilities 2011: $5,429,506Net Assets 2011: $20,245,3462011Assets 2012: $20,334,029Liabilities 2012: $5,677,650Net Assets 2012: $14,656,3792012Assets 2013: $19,523,472Liabilities 2013: $5,489,325Net Assets 2013: $14,034,1472013Assets 2014: $15,298,646Liabilities 2014: $6,945,973Net Assets 2014: $8,352,6732014Assets 2015: $4,653,335Liabilities 2015: $4,722,896Net Assets 2015: -$69,5612015Assets 2016: $5,639,930Liabilities 2016: $5,380,896Net Assets 2016: $259,0342016

Highlighted filing

2013

Assets$19,523,472
Liabilities$5,489,325
Net Assets$14,034,147

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $44,139,6242010Revenue 2011: $46,659,566Expenses 2011: $45,713,333Net Income 2011: $946,2332011Revenue 2012: $43,955,948Expenses 2012: $50,099,108Net Income 2012: -$6,143,1602012Revenue 2013: $46,163,736Expenses 2013: $46,962,454Net Income 2013: -$798,7182013Revenue 2014: $49,305,078Expenses 2014: $54,986,552Net Income 2014: -$5,681,4742014Revenue 2015: $31,692,864Expenses 2015: $40,115,098Net Income 2015: -$8,422,2342015Revenue 2016: $1,052,481Expenses 2016: $898,886Net Income 2016: $153,5952016

Highlighted filing

2013

Revenue$46,163,736
Expenses$46,962,454
Net Income-$798,718
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 11, 2014
Return Version
2013v3.1
Gross Receipts
$46,163,736
Mission and Program Overview

Mission

Treatment of patients in accordance with charter narco freedom inc. Operates programs which are dedicated to providing comprehensive treatment founded on current, evidence based programs. Patients are provided with individualized care focused on recovery and rehabilitation, abstinence from illicit drug use,the development of a sober, drug-free lifestyle and the promotion of self-sufficiency and employment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$14,656,379$14,034,147▼ $622,232
Cash and Non-Interest-Bearing Accounts$7,544,923$7,404,450▼ $140,473
Land, Buildings, and Equipment, Net$7,151,029$6,712,029▼ $439,000
Accounts Receivable$4,158,165$3,899,675▼ $258,490
Prepaid Expenses and Deferred Charges$934,114$1,001,659▲ $67,545
Pledges and Grants Receivable$261,765$221,626▼ $40,139
Total Assets$20,334,029$19,523,472▼ $810,557
Other Assets Total$284,033$284,033→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,472,806$3,492,351▲ $19,545
Other Liabilities$2,204,844$1,996,974▼ $207,870
Total Liabilities$5,677,650$5,489,325▼ $188,325
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,656,379$14,034,147▼ $622,232
Total Liabilities and Net Assets / Fund Balance$20,334,029$19,523,472▼ $810,557

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,712,029$3,666,810$10,378,839
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
J R DenisMed DirectorFT$326,309$65,000$391,309
Alan BrandChief ExecutFT$350,018$36,000$386,018
Philome GraciaDoctorFT$262,733-$262,733
Dr Ricardo DunnerDoctorFT$206,966-$206,966
Dr Ronald BradyDoctor-$200,000-$200,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Joseph D'amoreDoctor-$129,996
Michael HargroveDoctor-$118,600
Pedro VazquezCounselor-$118,368
Revenue and Support

Revenue Composition

Contributions and Grants
$3,797,841
Program Service Revenue
$40,884,786
Investment Income
$662
Other Revenue
$1,480,447
Change in Net Assets
$-798,718

Audited Revenue Reconciliation

Revenue per Audited Statements
$46,163,736
Total Revenue per Audited Statements
$46,163,736
Total Revenue per Form 990
$46,163,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$24,015,965
Other Expenses$22,946,489
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$16,261,458$2,762,998-$19,024,456
All Other Expenses$6,201,947$270,938-$6,472,885
Occupancy$5,809,571$276,816-$6,086,387
Other Employee Benefits$4,267,052$724,457-$4,991,509
Other Expenses$1,252,098$20,662-$1,272,760
Fees for Services Legal$24,848$486,841-$511,689
Depreciation Depletion-$439,000-$439,000
Conferences and Meetings$176,027$18,951-$194,978
Fees for Services Accounting$5,779$113,221-$119,000
Total Functional Expenses$41,265,290$5,697,164$0$46,962,454

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$46,962,454
Total Expenses per Audited Statements$46,962,454
Total Expenses per Form 990$46,962,454
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgages Payable$1,274,752
Loan Payable-bank$722,222
Refundable Advances-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Jason brand admin asst son jonathan brand fiscal supp son

Form 990, Page 6, Part VI, Line 11B

The form 990 has been completed by our independent certified public accountants. The completed form 990 will be reviewed by the organization's executive director and subsequently by the board of directors. The executive director will then gives a full report to the entire governing board, which formally accepts and approves the form 990.

Form 990, Page 6, Part VI, Line 12C

The ceo and the board review all matters pertaining to the policies to ensure their enforcement

Form 990, Page 6, Part VI, Line 15A

The board reviews a compensation survey before granting any increases

Form 990, Page 6, Part VI, Line 19

Form 990, part vi, line 19 - governing documents disclosure explanation the completed form 990 is available at the offices of the organization and upon written request, a copy will promptly be mailed. The form 990 can also be viewed on the guidestar.org website.

Filing and Contact Details

Filer

EIN
13-2690403
Phone
7182923585

Signing Officer

Name
Alan Brand
Title
Executive Director
Phone
7182923585
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerald Bethea
Formed
1971
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
501

Preparer

Preparer
Harvey Levine CPA
Phone
5163268282
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Treatment of patients in accordance with charter narco freedom inc. Operates programs which are dedicated to providing comprehensive treatment founded on current, evidence based programs. Patients are provided with individualized care focused on recovery and rehabilitation, abstinence from illicit drug use,the development of a sober, drug-free lifestyle and the promotion of self-sufficiency and employment.

Form 990, Page 1, Part I, Line 6

The organization does not use volunteers.

Form 990, Page 2, Part III, Line 4D

DEPRECIATION

Form 990, Part IX, Line 24E

Repairs and maintenance 1,126,255 42,959 0 office expenses 766,650 44,582 0 medical consultants 764,560 0 0 laboratory fees 715,213 0 0 insurance 531,077 141,721 0 medical supplies 610,486 0 0 equipment rental 491,114 24,679 0 patient food and expenses 491,878 0 0 computer billing and cost 284,709 0 0 bank charges and interest 143,370 0 0 payroll service 68,535 6,913 0 immunizations 63,171 0 0 training and recruitment 50,074 0 0 medical waste 39,728 0 0 licenses and permits 24,840 2,383 0 miscellaneous 24,657 1,252 0 dues and subscriptions 5,630 6,449 0

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOAN PAYABLE-BANK
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2REFUNDABLE ADVANCES
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4DR RONALD BRADY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MED DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREATMENT OF PATIENTS IN ACCORDANCE WITH CHARTER NARCO FREEDOM INC. OPERATES PROGRAMS WHICH ARE DEDICATED TO PROVIDING COMPREHENSIVE TREATMENT FOUNDED ON CURRENT, EVIDENCE BASED PROGRAMS. PATIENTS ARE PROVIDED WITH INDIVIDUALIZED CARE FOCUSED ON RECOVERY AND REHABILITATION, ABSTINENCE FROM ILLICIT DRUG USE,THE DEVELOPMENT OF A SOBER, DRUG-FREE LIFESTYLE AND THE PROMOTION OF SELF-SUFFICIENCY AND EMPLOYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT USE VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEPRECIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JASON BRAND ADMIN ASST SON JONATHAN BRAND FISCAL SUPP SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 HAS BEEN COMPLETED BY OUR INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS. THE COMPLETED FORM 990 WILL BE REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND SUBSEQUENTLY BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR WILL THEN GIVES A FULL REPORT TO THE ENTIRE GOVERNING BOARD, WHICH FORMALLY ACCEPTS AND APPROVES THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CEO AND THE BOARD REVIEW ALL MATTERS PERTAINING TO THE POLICIES TO ENSURE THEIR ENFORCEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD REVIEWS A COMPENSATION SURVEY BEFORE GRANTING ANY INCREASES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE COMPLETED FORM 990 IS AVAILABLE AT THE OFFICES OF THE ORGANIZATION AND UPON WRITTEN REQUEST, A COPY WILL PROMPTLY BE MAILED. THE FORM 990 CAN ALSO BE VIEWED ON THE GUIDESTAR.ORG WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REPAIRS AND MAINTENANCE 1,126,255 42,959 0 OFFICE EXPENSES 766,650 44,582 0 MEDICAL CONSULTANTS 764,560 0 0 LABORATORY FEES 715,213 0 0 INSURANCE 531,077 141,721 0 MEDICAL SUPPLIES 610,486 0 0 EQUIPMENT RENTAL 491,114 24,679 0 PATIENT FOOD AND EXPENSES 491,878 0 0 COMPUTER BILLING AND COST 284,709 0 0 BANK CHARGES AND INTEREST 143,370 0 0 PAYROLL SERVICE 68,535 6,913 0 IMMUNIZATIONS 63,171 0 0 TRAINING AND RECRUITMENT 50,074 0 0 MEDICAL WASTE 39,728 0 0 LICENSES AND PERMITS 24,840 2,383 0 MISCELLANEOUS 24,657 1,252 0 DUES AND SUBSCRIPTIONS 5,630 6,449 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MAINTENANC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1RESTORATIO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2CONSTRUCTI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10NF MAINTENANCE & REPAIR CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine11DASO CLEANING & RESTORATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine12DASO DEVELOPMENT CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine10479 WILLIS AVENUE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine111735 WEST FARMS ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1223 BARRINGTON PLACE
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