Cpt Institute Inc

Nonprofit profile at a glance

EIN
593198066
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Tampa, FL, USA
Phone
6198006492
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$2,784,170
Expenses
$3,517,183
Assets
$2,422,576
Liabilities
$269,531

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

Leadership & pay

11 people listed

Highest reported compensation

  • LAURA DAVIS (CO-EXEC. DIR.): $179,832 total reported compensation
  • WILLIAM LINDAHL (Executive Dir.): $156,888 total reported compensation
  • KATHLEEN BARRETT (CO-EXEC. DIR.): $140,328 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 preserve government benefit eligibility for the individuals who are injured or at-risk through serving as a special needs trustee and facilitating education and training to both the public and the legal community.

What it reported doing in 2025

The organization is registered in 48 states excluding nm and ct, to administerspecial needs trusts, settlement management trusts, and minor trusts for itsclientsbeneficiaries. The organization is listed as the remainder beneficiary of all trust accounts when a trust beneficiary passes. These funds are used to provide low cost trustee services to those living with a disability and unable to earn a living. In addition, these funds are used to provide education in the form of no-cost consultations, training seminars, and resources regarding government benefits.

Operating model

Revenue model
Earned-program. 98% 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

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: 76
  • Transparency & Controls: 93
  • Accountability: 100
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 92
  • Program expense ratio: 74.3%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 6 of 6 controls in place; rating input score 100
    • Compensation committee: Pass
    • Independent consultant: Pass
    • 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: Limited
  • 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: -26.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 16.9%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 12.2% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 23.7% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 74.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.6M in reported program spending
  • Leadership: top reported pay $180K · 11 people listed · 6 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $731K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • High — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.