Community Options Inc

Nonprofit profile at a glance

EIN
840626085
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2021
Location
Montrose, CO, USA
Phone
9702491412
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$9,454,004
Expenses
$8,555,598
Assets
$7,021,158
Liabilities
$695,882

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JENNIFER PELLIGRA (CEO)
  • DARCY ARNOLD (PRESIDENT)

Highest reported compensation

  • TRISHA TRUJILLO (PROGRAM SUPE): $165,240 total reported compensation
  • SHAYLA HOOVER (PROGRAM SUPE): $135,462 total reported compensation
  • JENNIFER PELLIGRA (CEO): $95,858 total reported compensation

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

Overview

Mission

The mission of community options, inc. Is to assure the provision of services and supports to people for the six counties of region 10 who meet the definition of having a developmental disability. These services and supports are designed to enable the people served to: 1. Uncover and develop the unique gifts each has so as to be able to more fully contribute to their family, their community, and society at large. 2. Establish and develop meaningful relationships throughout their community. 3. Enhance their capacity to make choices and learn from the consequences of their choices. 4. Enjoy life to the fullest.

What it reported doing in 2024

Case management - coordinates and collaborates with case management agencies for provision and access of services, coordinates with clients and staff to meet individualzed plans of care and serves as the agency's liaison and provides integration with system resources. Served 77 individuals. Expenses 279,227 revenue 182,567

Operating model

Revenue model
Earned-program. 81% 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

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 80
  • Accountability: 82
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.7%; rating input score 77
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.5%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -0.8% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 76.7% of revenue deployed · 85.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $7.3M in reported program spending
  • Leadership: top reported pay $165K · 13 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $156K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.