Cooperative for Human Services Inc

Nonprofit profile at a glance

EIN
042737089
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Lexington, MA, USA
Phone
7815384626
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$46,815,254
Expenses
$44,018,046
Assets
$25,676,469
Liabilities
$15,968,225

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Kevin Leahy (President/CEO)

Highest reported compensation

  • Kevin Leahy (President/CEO): $239,690 total reported compensation
  • Ivana Doucet (Human Resources Director): $191,051 total reported compensation
  • Julian Katambi (Assistant Program Director): $170,648 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 residential services, shared living services, living support services, and guardianship services to adult individuals with developmental or acquired brain injury disabilities.

What it reported doing in 2024

Guardianship Advocacy - We provide corporate legal guardianship services on behalf of individuals living throughout the Commonwealth of Massachusetts and our guardianship services are available throughout the state. As an approved guardianship service provider, we are appointed through a court preceding that grants legal authority and determines the level and scope of the guardianship services. Our Guardianship Services include: temporary services; medical guardianship; financial guardianship; Roger's Monitor; guardianship of the person. Our Guardianship Representatives are knowledgeable professionals who make a personal commitment to provide ongoing advocacy and assistance thereby ensuring that the needs of the people we serve are understood and addressed. Our representatives work closely with all involved, are readily accessible, and provide emergency on-call assistance 24-hours per day.Shared Living Services - We Provide residential support services to individuals served in a foster care style arrangement. Cooperative for Human Services has developed many creative and innovative housing models to meet the individualized needs and preferences of adults with special needs and their family members. Our core values and person-centered philosophy is evident in all of our homes and supports.

Operating model

Revenue model
Grant-funded. 94% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 76
  • Accountability: 95
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.1%; rating input score 85
  • Program expense ratio: 89.3%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.62; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 10.1% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 85.1% of revenue deployed · 89.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $39.3M in reported program spending
  • Leadership: top reported pay $240K · 15 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $755K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.