Imagine!

Legal name: Developmental Disabilities Center

Nonprofit profile at a glance

EIN
840526620
IRS 990 coverage
2009–2024
Official website data refreshed
Aug 2026
Forms available
Form 990 2024
Location
Lafayette, CO, US
Phone
303-665-7789
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$27,089,935
Expenses
$31,725,084
Assets
$23,187,987
Liabilities
$2,150,314

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JODI WALTERS (CEO)
  • KATHRYN ARBOUR TERM 7124 (FORMER CEO)
  • REBECCA ROSE (PRESIDENT)

Highest reported compensation

  • ROBIN GREY (CFO/COO): $180,343 total reported compensation
  • JODI WALTERS (CEO): $141,541 total reported compensation
  • MELODY KIM (CONTROLLER): $129,871 total reported compensation

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

Overview

Mission

Creating a world of opportunity for all abilities.

What it reported doing in 2024

Adult community services (acs) and employment services provide opportunities for social, vocational and educational growth to adults with physical and cognitive challenges. These services and supports promote community integration through activities such as work, recreation, and senior citizen activities. Acs provides therapeutic recreation which focuses on providing life-long learning experiences to allow each individual to reach their highest potential. Classes and lesson plans focus on improving a persons physical, cognitive, social, emotional and leisure needs through activity intervention. Imagine plans and facilitates an activity for their client and ensures that skills are practiced and goals are achieved. Activities include a wide variety of community-based recreational programming such as photography, volunteer work, science, swimming, equine therapy and arts & crafts. Individuals served 187 employment services provides a range of job preparation, job search, job coaching and training support for individuals with the goal of providing competitive integrated employment opportunities for all. The preferred outcome is full inclusion employment with regular compensation, equal advancement and equal interaction with co-workers in the employment setting. Individuals served 96

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.

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 some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: -17.1%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 25th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 92.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $29.3M in reported program spending
  • Leadership: top reported pay $180K · 12 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $525K reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 6/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.