Dpao Foundation Inc

Nonprofit profile at a glance

EIN
464400168
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Watertown, NY, USA
Phone
3157825154
Rating confidence
Limited
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$-33,439
Expenses
$318,752
Assets
$195,721
Liabilities
$28,117

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MELVIN BUSLER JR (PRESIDENT)

Highest reported compensation

  • MICHAEL CAMPBELL (FOUNDATION D): $56,058 total reported compensation

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

Overview

Mission

To engage in fundraising activities for the benefit of disabled persons' action organization, inc. And to use assets to aid children and adults with developmental disabilities, and their families, solicit and accept donations and other activities charitable in nature.

What it reported doing in 2024

Aid to children and adults with developmental disabilities, and their families and other activities charitable in nature.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The filing allocates 96% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 83
  • Accountability: 90
  • Sustainability: 12
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 64.4%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 6th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1,053.2%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 17.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: -36.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -4.5% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 64.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $205K in reported program spending
  • Leadership: top reported pay $56K · 11 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • 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.

  • High — Sustainability: Operating margin scored 5/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.