Community Living Options

Nonprofit profile at a glance

EIN
382433400
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Kalamazoo, MI, USA
Phone
2693436355
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$8,715,934
Expenses
$8,454,316
Assets
$7,431,181
Liabilities
$781,745

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Melissa Gilbert (President)
  • Joe Walls (Vice-President)
  • Fiorella Spalvieri (Executive Director)

Highest reported compensation

  • Mohamadou Diallo (Direct Care Worker): $140,279 total reported compensation
  • Fiorella Spalvieri (Executive Director): $139,509 total reported compensation
  • Mark Gernaat (Finance Director): $102,841 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 a range of high-quality support services to people in need of residential care, in-home assistance or support. Providing these services in a manner that respects self-direction and dignity of individuals.

What it reported doing in 2024

Community Living Options provides Community Living Supports (CLS) to people diagnosed with mental illness or developmental disabilities in their own homes or apartments. These supports are based upon individual's needs and desires in living sites they rent, lease, or own. Support rnages from 24 hours per day to a few hours per week.

Operating model

Revenue model
Earned-program. 98% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.2%; rating input score 80
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th 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; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 80.2% of revenue deployed · 84.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $7.1M in reported program spending
  • Leadership: top reported pay $140K · 12 people listed
  • Highest-paid contractors: 1 contractor listed · $479K reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 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.

  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.