{"success":true,"data":{"_id":341741605,"filings":[{"Organization":{"value":null,"Person":["JOHN L COMMISSO"],"Title":["EXECUTIVE DI"],"Hours":[40.0],"Total Compensation":[64480],"Direct compensation":[64480],"Other compensation":[0]},"Basic":{"value":null,"mission":"Provide work experience for severely mentally disabled individuals by making craft projects for sale to the general public.","year":2023,"name":"FUTURE DIRECTIONS CONSUMER OPERATED SERVICES","phone":2162518265,"website":"WWW.FUTUREDIRECTIONS-COS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN L COMMISSO","year_formation":1993,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"2070 W 117TH ST, CLEVELAND, OH, 44111, USA","city":"CLEVELAND","state":"OH","country":"USA","zip_code":44111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":507357,"Contributions":{"value":507357,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":507357,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":574581,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":419388,"Current officers":64480,"Disqualified persons":0,"Other salaries and wages":246084,"Pension plan contributions":0,"Other employee benefits":78249,"Payroll taxes":30575},"Other expenses":{"value":155193,"Management services":0,"Legal":0,"Accounting":9970,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":4847,"Information technology":3780,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5874,"Insurance":3399,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":93313,"SUPPLIES/MATERIALS":52825,"OFFICE SNACKS":13714,"EQUIPMENT SERVICES":13684,"REPAIRS":13090},"All other expenses":34010},"Functional Expenses":{"value":null,"Program Service Expenses":564611,"Management And General Expenses":9970,"Fundraising Expenses":0}},"Assets":{"value":250068,"Non-interest bearing cash":240941,"Savings and temp cash investments":200,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2000,"Prepaid expenses deferred charges":0,"Land, building, equipment":6927,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7093,"Sum of Total Liabilities":0,"Accounts payable, accrued":7093,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":242975,"Net assets without donor restriction":242975,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9826482254025107,"percentile":0.893888611408731},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.13249841827352338,"percentile":0.19408524584550976},"Liabilities to Assets Ratio":{"score":0.028364284914503254,"percentile":0.43320604588739053},"Operating Reserve Ratio":{"score":0.43521801103760827,"percentile":0.22346364650678147},"Officer Compensation Ratio":{"score":0.11222090532057273,"percentile":0.5130216791116394},"Program Expense Growth":{"score":0.2263328159053719,"percentile":0.8243052062508944},"Revenue Growth":{"score":0.07377386754644186,"percentile":0.6936795515826388},"Asset Growth":{"score":0.15863291011454395,"percentile":0.7952639699093901},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6758792650171204,"percentile":0.8020227650561967}},"source_xml":"202403209349318420_public.xml"},{"Organization":{"value":null,"Person":["JOHN L COMMISSO"],"Title":["EXECUTIVE DI"],"Hours":[40.0],"Total Compensation":[64728],"Direct compensation":[64728],"Other compensation":[0]},"Basic":{"value":null,"mission":"Provide work experience for severely mentally disabled individuals by making craft projects for sale to the general public.","year":2024,"name":"FUTURE DIRECTIONS CONSUMER OPERATED SERVICES","phone":2162518265,"website":"WWW.FUTUREDIRECTIONS-COS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN L COMMISSO","year_formation":1993,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2070 W 117TH ST, CLEVELAND, OH, 44111, USA","city":"CLEVELAND","state":"OH","country":"USA","zip_code":44111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":581873,"Contributions":{"value":581873,"Other contributions":2200,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":579673,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":561188,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":394662,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":264337,"Pension plan contributions":0,"Other employee benefits":97460,"Payroll taxes":32865},"Other expenses":{"value":166526,"Management services":0,"Legal":0,"Accounting":12627,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":8024,"Information technology":10603,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5874,"Insurance":8903,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":103245,"SUPPLIES/MATERIALS":53052,"REPAIRS":22604,"OFFICE SNACKS":15378,"EVENTS/PROMOTION":12211},"All other expenses":17250},"Functional Expenses":{"value":null,"Program Service Expenses":548561,"Management And General Expenses":12627,"Fundraising Expenses":0}},"Assets":{"value":267213,"Non-interest bearing cash":262039,"Savings and temp cash investments":200,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2000,"Prepaid expenses deferred charges":0,"Land, building, equipment":2974,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7632,"Sum of Total Liabilities":0,"Accounts payable, accrued":7632,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":259581,"Net assets without donor restriction":259581,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9774995188778092,"percentile":0.8857866159683565},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03554899436818687,"percentile":0.4914497157853611},"Liabilities to Assets Ratio":{"score":0.028561484658306296,"percentile":0.43268083666402835},"Operating Reserve Ratio":{"score":0.4761559406117023,"percentile":0.2410261871902825},"Officer Compensation Ratio":{"score":0.11534102653656172,"percentile":0.5036426514263165},"Program Expense Growth":{"score":0.1643547567718091,"percentile":0.7716334433303828},"Revenue Growth":{"score":0.08082808183115946,"percentile":0.7149111203126894},"Asset Growth":{"score":0.10314305563738133,"percentile":0.6907116605318957},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.713841287858346,"percentile":0.8706211104229417}},"source_xml":"202543089349300639_public.xml"},{"Organization":{"value":null,"Person":["John L Commisso"],"Title":["Executive Director"],"Hours":[40.0],"Total Compensation":[78886],"Direct compensation":[59744],"Other compensation":[19142]},"Basic":{"value":null,"mission":"Provide work experience for severely mentally disabled individuals by making craft projects for sale to the general public.","year":2022,"name":"FUTUE DIRECTIONS COS","phone":2162518265,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"John L Commisso","year_formation":1993,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"2070 W 117TH STREET, CLEVELAND, OH, 44111, USA","city":"CLEVELAND","state":"OH","country":"USA","zip_code":44111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":502326,"Contributions":{"value":502326,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":502326,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":462458,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":340569,"Current officers":59744,"Disqualified persons":0,"Other salaries and wages":199226,"Pension plan contributions":0,"Other employee benefits":58343,"Payroll taxes":23256},"Other expenses":{"value":121889,"Management services":0,"Legal":0,"Accounting":6184,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15748,"Information technology":2476,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":12374,"Insurance":11535,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":73287,"Supplies/Materials":29264,"Telephone/Cable/Utilities":9114,"Maintenance":19948,"Event expense/Promotion":14961},"All other expenses":285},"Functional Expenses":{"value":null,"Program Service Expenses":456274,"Management And General Expenses":6184,"Fundraising Expenses":0}},"Assets":{"value":318074,"Non-interest bearing cash":302573,"Savings and temp cash investments":200,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2500,"Prepaid expenses deferred charges":0,"Land, building, equipment":12801,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7875,"Sum of Total Liabilities":0,"Accounts payable, accrued":7875,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":310199,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9866279748647445,"percentile":0.9002954492359002},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07936678571286376,"percentile":0.5857807286761575},"Liabilities to Assets Ratio":{"score":0.02475838955714708,"percentile":0.44305248978668804},"Operating Reserve Ratio":{"score":0.6877900263375268,"percentile":0.3240907559608339},"Officer Compensation Ratio":{"score":0.17057981481561568,"percentile":0.36790657308476926},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7301898649491818,"percentile":0.8935221562028348}},"source_xml":"202323159349300032_public.xml"},{"Organization":{"value":null,"Person":["JOHN L COMMISSO"],"Title":["EXECUTIVE DIRECTOR"],"Hours":[40.0],"Total Compensation":[75500],"Direct compensation":[58688],"Other compensation":[16812]},"Basic":{"value":null,"mission":"Provide work experience for severely mentally disabled individuals by making craft projects for sale to the general public.","year":2020,"name":"FUTURE DIRECTIONS COS INC","phone":2162518265,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN L COMMISSO","year_formation":1993,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"2070 WEST 117TH STREET, CLEVELAND, OH, 44111, USA","city":"CLEVELAND","state":"OH","country":"USA","zip_code":44111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":408688,"Contributions":{"value":408688,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":408688,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":275293,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":225928,"Current officers":58688,"Disqualified persons":0,"Other salaries and wages":109573,"Pension plan contributions":0,"Other employee benefits":42889,"Payroll taxes":14778},"Other expenses":{"value":49365,"Management services":0,"Legal":0,"Accounting":5085,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":10504,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3324,"Insurance":4243,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":26209,"SUPPLIES/MATERIALS":13097,"TELECOMMUNICATIONS/CABL":11232,"EVENT EXPENSE":1350,"REPAIRS AND MAINTENANCE":530},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":270208,"Management And General Expenses":5085,"Fundraising Expenses":0}},"Assets":{"value":156396,"Non-interest bearing cash":135662,"Savings and temp cash investments":200,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2500,"Prepaid expenses deferred charges":0,"Land, building, equipment":18034,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3377,"Sum of Total Liabilities":0,"Accounts payable, accrued":3377,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":153019,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9815287711638145,"percentile":0.8921102768804428},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3263981325607799,"percentile":0.8505239490906171},"Liabilities to Assets Ratio":{"score":0.021592623852272435,"percentile":0.4525197752333945},"Operating Reserve Ratio":{"score":0.5681074346242004,"percentile":0.2787727966543384},"Officer Compensation Ratio":{"score":0.27425325017345153,"percentile":0.2128947467384143},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7721630962372374,"percentile":0.9385881041512221}},"source_xml":"202133169349307253_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["JOHN L COMMISSO"],"Title":["EXECUTIVE DI"],"Hours":[40.0],"Total Compensation":[64728],"Direct compensation":[64728],"Other compensation":[0]},"Basic":{"value":null,"mission":"Provide work experience for severely mentally disabled individuals by making craft projects for sale to the general public.","year":2024,"name":"FUTURE DIRECTIONS CONSUMER OPERATED SERVICES","phone":2162518265,"website":"WWW.FUTUREDIRECTIONS-COS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN L COMMISSO","year_formation":1993,"state_legal_domicile":"OH","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2070 W 117TH ST, CLEVELAND, OH, 44111, USA","city":"CLEVELAND","state":"OH","country":"USA","zip_code":44111},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":581873,"Contributions":{"value":581873,"Other contributions":2200,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":579673,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":561188,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":394662,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":264337,"Pension plan contributions":0,"Other employee benefits":97460,"Payroll taxes":32865},"Other expenses":{"value":166526,"Management services":0,"Legal":0,"Accounting":12627,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":8024,"Information technology":10603,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5874,"Insurance":8903,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":103245,"SUPPLIES/MATERIALS":53052,"REPAIRS":22604,"OFFICE SNACKS":15378,"EVENTS/PROMOTION":12211},"All other expenses":17250},"Functional Expenses":{"value":null,"Program Service Expenses":548561,"Management And General Expenses":12627,"Fundraising Expenses":0}},"Assets":{"value":267213,"Non-interest bearing cash":262039,"Savings and temp cash investments":200,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2000,"Prepaid expenses deferred charges":0,"Land, building, equipment":2974,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7632,"Sum of Total Liabilities":0,"Accounts payable, accrued":7632,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":259581,"Net assets without donor restriction":259581,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9774995188778092,"percentile":0.8857866159683565},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03554899436818687,"percentile":0.4914497157853611},"Liabilities to Assets Ratio":{"score":0.028561484658306296,"percentile":0.43268083666402835},"Operating Reserve Ratio":{"score":0.4761559406117023,"percentile":0.2410261871902825},"Officer Compensation Ratio":{"score":0.11534102653656172,"percentile":0.5036426514263165},"Program Expense Growth":{"score":0.1643547567718091,"percentile":0.7716334433303828},"Revenue Growth":{"score":0.08082808183115946,"percentile":0.7149111203126894},"Asset Growth":{"score":0.10314305563738133,"percentile":0.6907116605318957},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.713841287858346,"percentile":0.8706211104229417}},"source_xml":"202543089349300639_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}