Colorado Circles of Support & Accou

Nonprofit profile at a glance

EIN
900903342
IRS 990 coverage
2016–2016
Forms available
Form 990 2016
Location
Boulder, CO, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Official website

Reported finances

Revenue
$337,094
Expenses
$316,529
Assets
$46,691
Liabilities
$3,372

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Nicole Feltz (President)
  • Dianna Lawyer-Brook (Executive Director)

Highest reported compensation

  • Dianna Lawyer-Brook (Executive Director): $65,000 total reported compensation
  • Beverly Casey (RecruiterOrganizer): $38,334 total reported compensation

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

Overview

Mission

Rehabilitation services and support for sex offenders

What it reported doing in 2016

CDOC, Second Chance Act- Adult Offender Reentry Program for Planning and Demonstration ProjectsAccomplishments; Reduced the risk of future sexual victimization of community by assisting and supporting local circles. We have 61 parole core members and 9 probation core members. We have 13 site coordinators (COCoSA). The average cost of CoSA per core member per year is $2800 and 7000 volunteer hours. None of our core members have committed new sex offenses. All of our core members on the outside have jobs (or SSI) and housing.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 49% for direct work, and 51% for grants.

The verdict

STRONG - 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: 86
  • Transparency & Controls: 100
  • Accountability: 77
  • Sustainability: 35
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.9%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • 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: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 32.6%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 93.9% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $317K in reported program spending
  • Leadership: top reported pay $65K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.