Key Development Center Inc

Nonprofit profile at a glance

EIN
383479277
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Howell, MI, USA
Phone
8102208192
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$1,022,375
Expenses
$966,074
Assets
$912,370
Liabilities
$67,108

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KATHLEEN BABCOCK (PRESIDENT)

People named in this filing

  • KATHLEEN BABCOCK (PRESIDENT)
  • SUSAN SULLIVAN (SECRETARY)
  • ANDREW BOSCHMA (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Opening doors to recovery, health and well-being.

What it reported doing in 2024

ROSC - recovery-oriented systems of care is a comprehensive system of services including prevention, early engagement, early intervention and treatment with an emphasis on recovery support services that build on the strengths and resilience of individuals, families and communities to take responsibility for the sustained health, wellness and recovery from alcohol and drug problems. In FY 2024-2025, there were 1,611 recovery group therapy services provided, 426 peer recovery support sessions, 532 case management sessions, 3045 individual therapy sessions, and 419 psychiatric services provided.The women's specialty services (WSS) program is also part of ROSC. This program is designed to address the complex needs of women who are at risk for substance use disorder and are either pregnant, have dependent children or are in the process of regaining custody of their children and includes those with co-occurring mental health disorders. In FY 2024-2025, there were 597 individual therapy sessions provided for women in the WSS program, 82 group therapy sessions, 239 case management sessions and 134 hours of WSS peer recovery mentoring sessions.

Operating model

Revenue model
Other-operating. 98% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.6%; rating input score 90
  • Program expense ratio: 94.8%; rating input score 95
  • 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.5%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 89.6% of revenue deployed · 94.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $916K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: Audit committee oversight not reported.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.