Community Options & Resources

Nonprofit profile at a glance

EIN
237326867
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Sherburn, MN, USA
Phone
5077644612
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,975,476
Expenses
$4,413,003
Assets
$4,767,780
Liabilities
$195,128

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • John Theobald (President)
  • Kimberly Wilkinson (Executive Director)

Highest reported compensation

  • Kimberly Wilkinson (Executive Director): $117,601 total reported compensation
  • Lindsay Mensing (CFO): $74,246 total reported compensation
  • John Theobald (President): $1,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a service promoting the ability of each individual to lead a productive and enjoyable life in all enviornments with the support of professionally skilled staff.

What it reported doing in 2025

The Hourly Based services offered by Community Options & Resources focus on providing in-home support that enables individuals to remain in or return to their homes with greater independence. This program is designed to enhance the quality of life for individuals by developing independent or semi-independent living skills. The services include adult companionship, homemaker assistance, personal support, and respite care. These basic support services are crucial for individuals who require assistance with daily living activities while maintaining their independence and connection to their community. By tailoring these services to the specific needs of each individual, the Organization helps them achieve their personal goals and live fulfilling lives.

Operating model

Revenue model
Grant-funded. 81% of the money available for current operations came from government grants.
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: 78
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.6%; rating input score 92
  • Program expense ratio: 81.7%; rating input score 82
  • 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: 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 13th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 91.6% of revenue deployed · 81.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $3.6M in reported program spending
  • Leadership: top reported pay $118K · 10 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 9/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.