Developmental Opportunities Inc
Nonprofit profile at a glance
- EIN
- 840618871
- IRS 990 coverage
- 2009–2020
- Forms available
- Form 990 2020
- Location
- Canon City, CO, USA
- Phone
- 7192692220
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $11,608,520
- Expenses
- $10,317,523
- Assets
- $9,834,180
- Liabilities
- $2,171,794
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- Bryana Marsicano (CEO)
- Danielle Frost (Board President)
- Annette Nemmo (Board Vice President)
Highest reported compensation
- Bryana Marsicano (CEO): $118,356 total reported compensation
- Julie Watts thru 221 (CFO): $69,537 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support persons with developmental disabilities within their local communities, assist in the person achieving their fullest potential for vocational and integrated living, and becoming an integral and responsible community citizen.
What it reported doing in 2020
Residential and supported living services: - supported living services individually tailored planning ensures that adults with developmental disabilities receive the services and supports they need in order to make their own choices about where in their community they live and work. The goal of this program is enhancing the quality of life through maintaining as much independence and self-determination as possible. There were 67 individuals served during fiscal year ended june 30, 2021. (see sch-o)
Operating model
- Revenue model
- Earned-program. 86% 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
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: 78
- Transparency & Controls: 89
- Accountability: 77
- Sustainability: 54
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.7%; rating input score 83
- Program expense ratio: 95.1%; rating input score 95
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 86.7%; rating input score 87; 1st 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; 67th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- 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: 11.1%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 0.95; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 59; 59th percentile among comparable filings
- Officer compensation ratio: 1.8%; rating input score 75; 75th percentile among comparable filings
Growth
- Program expense growth: -1.7% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: -0.7% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: 1.1% per year; rating input score 100; 18th percentile among comparable filings
Details
- Where the money goes: 82.7% of revenue deployed · 95.1% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $9.8M in reported program spending
- Leadership: top reported pay $118K · 13 people listed
- Consistency: 29 of 31 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 9 filing years from 2009 to 2020
- Contacts: How to reach this organization
- Money network: 2 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 59/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 59/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.