Council on Developmental Disabilities

Nonprofit profile at a glance

EIN
610476686
IRS 990 coverage
2015–2023
Forms available
Form 990 2023
Location
Louisville, KY, USA
Phone
5025841239
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$118,106
Expenses
$249,196
Assets
$2,497,084
Liabilities
$180,845

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • Kelsey Edwards (CEO)
  • Adonna Wickliffe (President)
  • William Kenealy (Vice President)

Highest reported compensation

  • Kelsey Edwards (CEO): $50,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To initiate positive change on behalf of individuals with developmental disabilities by voicing their needs to the community, creating new choices for living, learning, and praticipation, and ensuring the highest quality of life possible.

What it reported doing in 2023

To provide family outreach, training, and advocacy for families with individuals with developmental disabilities to enhance involvement in a variety of community based programs in education and values that supports these people.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 85
  • Accountability: 84
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: $7.19 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -111%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 10.02; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 20.1%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -16.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.3% of spending went to programs
  • Governance: 23 of 23 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $203K in reported program spending
  • Leadership: top reported pay $50K · 22 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.