Co-opportunity Inc

Nonprofit profile at a glance

EIN
930775926
IRS 990 coverage
2012–2016
Forms available
Form 990 2016
Location
Albany, OR, USA
Phone
5419282183
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Vocational Rehabilitation

Reported finances

Revenue
$21,020
Expenses
$147,232
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JASON CADWELL (PRESIDENT)
  • RAMIERO LEON (VICE-PRESIDENT)
  • SUSAN KEHOE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUSAN KEHOE (EXECUTIVE DIRECTOR): $61,519 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide quality service, enhance community opportunities, and inspire independence for individuals with developmental disabilities.

What it reported doing in 2016

The program provided individuals with developmental disabilities the opportunity to engage in vocational training and employment. The individuals were taught skills that helped to enhance their independence and community intergration. The training not only enabled them to learn vocational skills but interpersonal and social skills as well as basic life skills.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 20
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 4
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.8%; rating input score 33
  • Program expense ratio: 6.1%; rating input score 6
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -600.4%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 41.8%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -48.5% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -23.5% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -56.4% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 32.8% of revenue deployed · 6.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $9K in reported program spending
  • Leadership: top reported pay $62K · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2012 to 2016
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Sustainability: Operating margin scored 6/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.