Community Living Services Incorporated

Nonprofit profile at a glance

EIN
450416774
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Fargo, ND, USA
Phone
7012323133
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$14,804,543
Expenses
$14,940,774
Assets
$18,911,869
Liabilities
$1,496,899

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BROOKE AUSTIN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BROOKE AUSTIN (EXECUTIVE DIRECTOR): $135,299 total reported compensation
  • AUDREY NEVA (DIRECT SUPPORT PROFESSIONAL): $128,541 total reported compensation
  • AARON CHAPMAN (CONTROLLER): $112,612 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 improve the quality of life for people with disabilities through the provision of services which enhance individuals' value, create respect, offer choices, and enable them to live and work independently in the community.

What it reported doing in 2024

Employment and day habilitation services: this component provided employment and preemployment supports, day activities, and work experience to those diagnosed with an intellectual disability, and/or a physical disability. Employment support services include: assisting people with disabilities to obtain and maintain employment in the community, job development, teaching specific job skills, and job coaching support. Also included in employment support services are: developing preemployment skills, and the provision of structured social, recreation, and social experiences designed to develop social skills, provide positive interactive experiences, and integrate individuals into the community. Service programs included under employment support services are: preemployment services, individual employment services, small group employment, mental health extended services, vocational rehabilitation services, day habilitation services, and other extended services.

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 91
  • Sustainability: 43
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.7%; rating input score 93
  • Program expense ratio: 87.9%; rating input score 88
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.9%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.27; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -5.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -6.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 92.7% of revenue deployed · 87.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $13.1M in reported program spending
  • Leadership: top reported pay $135K · 10 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Operating margin scored 27/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.