And Then a New Day

Nonprofit profile at a glance

EIN
823372370
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Schulenburg, TX, USA
Phone
9799667402
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$313,561
Expenses
$239,529
Assets
$115,938
Liabilities
$138,147

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

Leadership & pay

6 people listed

Executive titles in this filing

  • GEOFFREY SCHIFFLI (President)
  • MILTON KOLLER (Vice President)
  • ELISABETH KASSMAN (Vice President)

Highest reported compensation

  • ERIN WOTIPKA (Executive Dir.): $3,000 total reported compensation

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

Overview

Mission

Our mission is to provide meaningful work, social, and life opportunities for young adults on the autism spectrum or that have learning challenges. Rather than trying to fit "square pegs into round holes," we create worthwile opportunities based on an individual's personal interests and strengths to help them achieve aspirations and obtain fulfillment in all aspects of their life. We want to help show others that everyone can reach their full potential when we see the value in their abilities. And then is available to individuals with learning challenges who are age 15-40 and live within Colorado, lavaca or fayette counties.

What it reported doing in 2024

The day program's goal is to fill its members' days with meaningful activity and learning. We offer direct support for the day and tailor our activities to fit our member's strengths and interests. To accomplish this goal, the day program organizes and carries out a wide range of activities from arts/crafts, shredding, housekeeping chores, and physical activities to keep our members engaged and occupied. It also serves as an avenue for our members and community to engage with and learn from one another. Essentially, the day program serves as an activity to ensure that members' days are filled with stimulation and learning to sustain and improve independence and life satisfaction.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 48
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.2%; rating input score 69
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: $23.21 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 1.19; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 17.4% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 29.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 50.9% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 69.2% of revenue deployed · 88.9% of spending went to programs
  • Governance: 5 of 6 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $213K in reported program spending
  • Leadership: top reported pay $3K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 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 — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.