Civic Intelligence

Alliance for Substance Abuse

EIN 83-3373292 • 501(c)3 • Columbus, IN

Profile

To lead the effort to identify and establish system-wide solutions to substance misuse and substance use disorders.

1531 13th StreetColumbus, IN 47201

www.asapbc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.20x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-2.4%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

-10.0%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

27%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$414,839

Down $46,054 (-10.0%) from 2023

Liabilities

Down

$81,241

Down $17,867 (-18%) from 2023

Net Assets

Down

$333,598

Down $28,187 (-7.8%) from 2023

Revenue

Up

$1,185,291

Up $248,380 (+27%) from 2023

Expenses

Up

$1,213,478

Up $110,760 (+10%) from 2023

Net Income

Up

-$28,187

Up $137,620 (+83%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2019: $262,963Liabilities 2019: $64,903Net Assets 2019: $198,0602019Assets 2020: $281,244Liabilities 2020: $67,197Net Assets 2020: $214,0472020Assets 2021: $281,981Liabilities 2021: $75,066Net Assets 2021: $206,9152021Assets 2022: $774,841Liabilities 2022: $247,249Net Assets 2022: $527,5922022Assets 2023: $460,893Liabilities 2023: $99,108Net Assets 2023: $361,7852023Assets 2024: $414,839Liabilities 2024: $81,241Net Assets 2024: $333,5982024

Highlighted filing

2024

Assets$414,839
Liabilities$81,241
Net Assets$333,598

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2019: $568,185Expenses 2019: $370,125Net Income 2019: $198,0602019Revenue 2020: $587,383Expenses 2020: $571,396Net Income 2020: $15,9872020Revenue 2021: $728,425Expenses 2021: $735,557Net Income 2021: -$7,1322021Revenue 2022: $1,262,087Expenses 2022: $941,410Net Income 2022: $320,6772022Revenue 2023: $936,911Expenses 2023: $1,102,718Net Income 2023: -$165,8072023Revenue 2024: $1,185,291Expenses 2024: $1,213,478Net Income 2024: -$28,1872024

Highlighted filing

2024

Revenue$1,185,291
Expenses$1,213,478
Net Income-$28,187

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$1,185,291
Mission and Program Overview

Mission

To lead the effort to identify and establish system-wide solutions to substance misuse and substance use disorders and partner in advocy education and support for the health of its community and everone in it.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$217,389$216,236▼ $1,153
Accounts Receivable$159,421$141,060▼ $18,361
Land, Buildings, and Equipment, Net$74,643$44,608▼ $30,035
Prepaid Expenses and Deferred Charges$9,440$12,935▲ $3,495
Total Assets$460,893$414,839▼ $46,054
Liabilities
Accounts Payable and Accrued Expenses$62,522$73,683▲ $11,161
Other Liabilities$10,981$5,508▼ $5,473
Unsecured Notes Loans Payable$25,605$2,050▼ $23,555
Total Liabilities$99,108$81,241▼ $17,867
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$280,308$254,453▼ $25,855
Net Assets With Donor Restrictions$81,477$79,145▼ $2,332
Total Net Assets Fund Balance$361,785$333,598▼ $28,187
Total Liabilities and Net Assets / Fund Balance$460,893$414,839▼ $46,054

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$34,961$19,024$53,985
Other Land Buildings$1,950$44,189$46,139
Equipment$7,697$14,745$22,442
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sherri JewettExecutive DiFT$128,629$128,629

Board Members and Trustees

NameTitle
Mark StewartPresident
Carl LienhoopBoard Member
Chad PhillipsBoard Member
Chris LaneBoard Member
Cindy FreyBoard Member
David BosleyBoard Member
Dr Jim RobertsBoard Member
Jeff JonesBoard Member
Jennifer FillmoreBoard Member
Julie AbedianBoard Member
Lisa PeinBoard Member
Mary FerdonBoard Member
Rob ForsteBoard Member
Rita WilderTreasurer
Kelly BenjaminVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$788,871
Program Service Revenue
$396,420
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,032
Change in Net Assets
$-28,187

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,185,291
Total Revenue per Audited Statements
$1,185,291
Total Revenue per Form 990
$1,185,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$729,200
Salaries, Compensation, and Employee Benefits$484,278
Total Fundraising Expense$42,125
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$305,606$16,067$4$321,677
All Other Expenses$169,193$7,865-$177,058
Current Officers, Directors, Trustees, and Key Employees$54,156$24,069$42,121$120,346
Fees for Services Legal$89,691$10,522-$100,213
Other Expenses$56,208--$56,208
Payroll Taxes$28,289$10,331-$38,620
Insurance$9,919$3,624-$13,543
Depreciation Depletion$6,379--$6,379
Other Employee Benefits$2,663$972-$3,635
Total Functional Expenses$1,097,903$73,450$42,125$1,213,478

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,213,478
Total Expenses per Audited Statements$1,213,478
Total Expenses per Form 990$1,213,478
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
Fed Taxes$3,593
In Income/local$1,456
In Unemployment$370
Fed Unemployment$89
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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 7A

Some board members who are appointed to the board based on their role in the community, i.e. Mayor, sheriff, etc.

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

Form 990 will be reviewed and signed by treasurer and presented to the board of directors for approval.

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

The policy is reviewed with management and employees annually. The employee is to notify the board of directors if any conflict of interest arises.

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

The executive director's compensation was reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Alliance for Substance Abuse
EIN
83-3373292
Phone
8124188705
Address
1531 13TH STREET, COLUMBUS, IN 47201

Signing Officer

Name
Megan Cherry
Title
Executive Director
Phone
8124188705
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Stewart
Formed
2018
Legal Domicile
In
Voting Board Members
16
Independent Board Members
16
Employees
13
Volunteers
16

Preparer

Firm
Rbsk Partners Pc
Address
575 PLAZA DR, COLUMBUS, IN 47201
Preparer
Nicholas P Wallpe CPA
Phone
8126637567
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Operating supplies 55,406 0 0 transportation 46,167 0 0 rent & lease 21,535 7,865 0 jeff jones fund 25,000 0 0 asap sober living 17,426 0 0 training 1,700 0 0 software 1,110 0 0 travel 561 0 0 reimbursements 144 0 0 indirect expenses - samhs 144 0 0 total 169,193 7,865 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is organized as a not-for-profit corporation and, accordingly, is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and similar state provisions. The organization has evaluated the tax positions it has taken, or expects to take, in the course of preparing the organizations tax returns to determine whether the tax positions are more likely than not of being sustained by the applicable taxing authority. Gaap requires the benefit arising from an uncertain tax position to be recognized in the financial statements only when it is more likely than not the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits and consideration of all available information. Once the recognition threshold is met, the portion of the tax benefit that is recorded represents the largest amount of tax benefit that is greater than 50 percent likely to be realized upon settlement with a taxing authority. Based on its review, management does not believe the organization has taken any significant uncertain tax positions, including any position that would place the organizations exempt status in jeopardy as of december 31, 2024 and 2023.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. THE ORGANIZATION HAS EVALUATED THE TAX POSITIONS IT HAS TAKEN, OR EXPECTS TO TAKE, IN THE COURSE OF PREPARING THE ORGANIZATIONS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAXING AUTHORITY. GAAP REQUIRES THE BENEFIT ARISING FROM AN UNCERTAIN TAX POSITION TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY SIGNIFICANT UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ORGANIZATIONS EXEMPT STATUS IN JEOPARDY AS OF DECEMBER 31, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SOME BOARD MEMBERS WHO ARE APPOINTED TO THE BOARD BASED ON THEIR ROLE IN THE COMMUNITY, I.E. MAYOR, SHERIFF, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE REVIEWED AND SIGNED BY TREASURER AND PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY IS REVIEWED WITH MANAGEMENT AND EMPLOYEES ANNUALLY. THE EMPLOYEE IS TO NOTIFY THE BOARD OF DIRECTORS IF ANY CONFLICT OF INTEREST ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION WAS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.

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