Developmental Educational Assistance Program of Southeastern

Nonprofit profile at a glance

EIN
810365511
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Miles City, MT, USA
Phone
4062346034
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$2,384,321
Expenses
$2,313,324
Assets
$2,018,023
Liabilities
$225,048

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Carrie Etherington (Executive Director)
  • Staci Ketchum (President)
  • Abby Harris (Vice President)

Highest reported compensation

  • Carrie Etherington (Executive Director): $91,229 total reported compensation
  • Kari Brent (Finance Officer - HR Officer): $80,416 total reported compensation
  • Linda J Wilkins (Finance Officer): $44,950 total reported compensation

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

Overview

Mission

The mission of DEAP is to provide community-based services which support individuals and families to strengthen their skills and abilities and to enhance care and quality of life.

What it reported doing in 2024

Vocational Rehabilitation: While working with Vocational Rehabilitation and Blind Services (VRBS), DEAP employs Community Rehabilitation Providers. CRPs are individuals or agencies that are approved by VRBS to provide employment services to VRBS eligible individuals with disabilities who require supports with obtaining and/or maintaining employment in the community. CRPs provide services that lead to successful employment in the chosen vocational goal of the VRBS client. The CRP program is funded through Federal and State funding and supplemented with fundraising efforts. Services are delivered across 17 eastern Montana counties. DEAP also provides Extended Employment services to individuals who have graduated from Vocational Rehabilitation and are gainfully employed. This program provides support to the individual and business so that they can maintain their employment over the long term. Some but not all of the individuals receiving this service through DEAP are on the 0208 Waiver. The Extended Employment program is funded through Federal and State funding and supplemented with fundraising efforts. Services are delivered across 17 eastern Montana counties.

Operating model

Revenue model
Grant-funded. 91% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 83.4%; rating input score 83
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 83.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 7 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $91K · 11 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.