Jackson County Developmental Center Inc

Nonprofit profile at a glance

EIN
550598714
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Millwood, WV, USA
Phone
3042739311
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Sheltered Employment

Official website

Reported finances

Revenue
$6,231,076
Expenses
$4,919,649
Assets
$4,840,856
Liabilities
$279,615

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

Leadership & pay

9 people listed

Executive titles in this filing

  • BRETT COBERLY (PRESIDENT)
  • SETH HARPER (VICE PRESIDENT)
  • TRACY CALL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TRACY CALL (EXECUTIVE DIRECTOR): $99,653 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 enhance the quality of life of individuals with developmental disabilities by providing services and support to maximize independence, promote community involvement, and provide vocational opportunities to help those individuals achieve the life they desire.

What it reported doing in 2024

Other services - provided to state and other organizations utilizing the skills of individuals with disabilities who normally would have trouble gaining competitive employment. Currently, jcdc has significant projects that employ individuals with disabilities in the recycling business, the manufacturing of wiping cloths, and management projects. It has expanded its vocational services that help adults with special needs learn about the world of work and how to obtain a job. This includes maintaining locations in pt. Pleasant, millwood, and parkersburg. Today, jcdc serves adults with special needs in jackson, mason, roane, calhoun, wirt, and wood counties in West Virginia.

Operating model

Revenue model
Earned-program. 98% 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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.3%; rating input score 67
  • Program expense ratio: 82.9%; 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: 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: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 21%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 76; 76th percentile among comparable filings

Growth

  • Program expense growth: -3.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 67.3% of revenue deployed · 82.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $4.1M in reported program spending
  • Leadership: top reported pay $100K · 9 people listed
  • Highest-paid contractors: 1 contractor listed · $129K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.