Exceptional Humans Inc

Nonprofit profile at a glance

EIN
874014434
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2021
Location
Kansas City, MO, USA
Phone
8167949507
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$1,359,901
Expenses
$1,038,515
Assets
$895,134
Liabilities
$20,662

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Kelly Cogan (Executive Director)
  • Sarah McDaniels (President)
  • Cheryl Hartell (Vice President)

Highest reported compensation

  • Kelly Cogan (Executive Director): $96,402 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowering humans with diverse abilities to live self-determined lives through education, involvement, and networking with members of their local communities.

What it reported doing in 2025

Founded in 2022, Exceptional Humans serves individuals with developmental and intellectual disabilities in Platte, Clay, and Jackson Counties across the Kansas City area. Building on a strong foundation of person-centered programs, we currently have two offices and currently partner with 16 community businesses to ensure access to all that our local communities have to offer. We've also expanded our offerings to include microenterprise support, helping scholars launch and run their own small businesses so they can pursue self-employment as another path to economic independence. Our commitment to excellence is reflected in achieving a prestigious 3-year CARF accreditation, ensuring the highest quality of services for the individuals we support, our scholars.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.6%; rating input score 55
  • Program expense ratio: 71.8%; rating input score 72
  • Fundraising efficiency: $13.37 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

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: 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.6%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.86; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 27.9% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 49.1% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 62.3% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 54.6% of revenue deployed · 71.8% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $746K in reported program spending
  • Leadership: top reported pay $96K · 7 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.