Institute of Cognitive Development Inc
Nonprofit profile at a glance
- EIN
- 751584080
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- San Angelo, TX, USA
- Phone
- 3256563824
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,969,881
- Expenses
- $2,802,809
- Assets
- $1,916,352
- Liabilities
- $462,416
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- BRIAN RUPPERT (PRESIDENT/TREASURER)
- JERI SLONE (EXECUTIVE DIRECTOR)
Highest reported compensation
- JERI SLONE (EXECUTIVE DIRECTOR): $76,382 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 institute of cognitive development (icd) was organized in 1977 as a non-profit corporation for the purpose of providing residential treatment and training for the developmentally disabled and abused members of the community. In 1979 icd expanded its services and opened a shelter for victims of domestic violence. The primary goal is to provide temporary housing and support services to victims of domestic violence, as well as housing and developmental services to adults with intellectual disabilities.icd is comprised of three divisions: stone bridge training residence, new bridge family shelter, and icd administrative office.
What it reported doing in 2024
Early-redwine child care centerlicensed child care center providing services to all children ages 6 weeks to 6 years. Center specializes in services to children with special needs.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 45
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.1%; rating input score 90
- Program expense ratio: 95.5%; rating input score 96
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.6%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
- Officer compensation ratio: 2.7%; rating input score 71; 71st percentile among comparable filings
Growth
- Program expense growth: 10.6% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 8% per year; rating input score 100; 60th percentile among comparable filings
- Asset growth: 7.8% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 90.1% of revenue deployed · 95.5% of spending went to programs
- Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $2.7M in reported program spending
- Leadership: top reported pay $76K · 10 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 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.
- Review — Sustainability: Operating margin scored 52/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 39/100.