Nonprofit · EIN 31-1376348
SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION
Tax-exempt · CINCINNATI, OH 45219
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $0 | $169 | -$169 | $191,803 | $0 | $191,803 |
| December 31, 2023 | 990 | $0 | $24,324 | -$24,324 | $191,972 | $0 | $191,972 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $169
Balance sheet and other
- Total assets, start of year
- $191,972
- Total assets, end of year
- $191,803
- Total liabilities, end of year
- $0
- Net assets, end of year
- $191,803
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1993
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tom Wenz | Trustee Trustee or director, Officer | 1 | $0 |
| Dick Duval | Trustee Trustee or director, Officer | 1 | $0 |
| Tom Dupuis | Trustee Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tom Wenz | Trustee Trustee or director, Officer | 1 | $0 |
| Dick Duval | Trustee Trustee or director, Officer | 1 | $0 |
| Tom Dupuis | Trustee Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3009 BURNET AVE, CINCINNATI, OH 45219-2419
- In care of
- % VINCENT SULLIVAN
- Principal officer (990 for 2024)
- Wayne V Chapman, 3009 Burnet Avenue, Cincinnati, OH 452192419
- Signed the 990
- Wayne V Chapman, Executive Director
- Phone
- (513) 281-0856
- Return prepared by
- KPC CPA & Advisors Ltd
Mission
Assist in transitioning chemically dependent persons into independent people.
Program accomplishments
- Provides property management services to facilities providing treatment for chemically dependent persons. Houses 150 residents at a time totaling about 600 per year. Provides outpatient service area for well over 1,000 persons.Expenses $169
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1376348
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mental health and crisis intervention (F22)
- Assets (IRS master file)
- $191,803
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $0 | $169 | $191,803 | XML |
| 990 | December 2023 | $0 | $24,324 | $191,972 | IRS |
| 990 | December 2022 | $635,008 | $819,846 | $216,296 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1376348).
Questions about SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION
- What is the EIN of SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION is 31-1376348.
- Is SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2024 names Wayne V Chapman.
- Who are the officers and directors of SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
- How much revenue does SUBSTANCE ABUSE MANAGEMENT AND DEVELOPMENT CORPORATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $0, expenses of $169 and total assets of $191,803 at year end.
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