Aid for Individual Development

Nonprofit profile at a glance

EIN
731102780
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Oklahoma City, OK, USA
Phone
4059432346
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$623,029
Expenses
$656,029
Assets
$810,885
Liabilities
$43,609

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JILL SCOTT (President)

Highest reported compensation

  • SHARON NORRIS (Executive Dir.): $52,052 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide residential service for the developmentally disabled. To teach the residents daily living skills so with necessary training the residents can obtain the ultimate goal of being independent and having their own apartment.

What it reported doing in 2024

Residential service for the developmentally disabled has been a dream of the parents and members of the Oklahoma county council for mentally retarded citizens (occmrc) for many years. In april of 1979, aid was formed by occmrc as a separate non-profit corporation to develop residential services for the developmentally disabled. Money for the construction of the two residential facilities was obtained through hud section 202 financing, with each resident's rent payment subsidized with hud section 8 funds. Aid opened its two residential homes on october 3, 1981. Each homeconsists of twelve single occupancy bedrooms, with one bathroom shared by two occupants. In addition, all facilities are accessible to and usable by the physically handicapped. Each home includes a living room for receiving guests, a recreation room for active pursuits, a congregate kitchen and dining facility, and a semi-private sitting rooom. Residents are taught daily living skills by the house managers in order that they may lead more independant lives. The residents are responsible for his or her daily chores. Laundry and cooking are done by the residents with necessary training for the residents to obtain the ultimate goal of their own apartments. Both the services (funded by the Oklahoma department of human services and food payments from the tenants) and the operations of the homes themselves, (funded by tenant rents and sec. 8 rental subsidies) are combined into one program for the 990.

Operating model

Revenue model
Grant-funded. 77% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.4%; rating input score 97
  • Program expense ratio: 92.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 1.24; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 97.4% of revenue deployed · 92.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $607K in reported program spending
  • Leadership: top reported pay $52K · 6 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.