Life Enrichment Options

Nonprofit profile at a glance

EIN
911458330
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Issaquah, WA, USA
Phone
4259961229
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Official website

Reported finances

Revenue
$459,409
Expenses
$387,452
Assets
$2,747,090
Liabilities
$53,880

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

Leadership & pay

12 people listed

Executive titles in this filing

  • MICHAEL ERNST (BOARD PRESIDENT)
  • REBECCA KITZ (BOARD VICE PRESIDENT)

People named in this filing

  • MICHAEL ERNST (BOARD PRESIDENT)
  • REBECCA KITZ (BOARD VICE PRESIDENT)
  • JANET RUMER (BOARD SECRETARY)

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

Life enrichment options (leo) is a community based non-profit organization that works to enrich the lives of individuals with intellectual and developmental disabilities.

What it reported doing in 2024

Housing - leo maintains 5 dshs licensed adult family homes, which are debt free and currently provides affordable housing for 27 adults experiencing intellectual and developmental disabilities (idd). Each adult family home has a live-in care provider who rents and operates the home as their own business and are licensed with dshs. The care providers meet the medical and personal care needs of each resident per their dshs care assessment. This type of community-based housing for people with intellectual and developmental disabilities helps to further our mission of providing a quality of life for individuals with idd by helping them to live in their own community with the personal care supports to help them live an active and full life of their choosing.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
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: 57
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.9%; rating input score 59
  • Program expense ratio: 63.3%; rating input score 63
  • Fundraising efficiency: $7.2 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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 7 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.7%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 7.09; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 58.9% of revenue deployed · 63.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $245K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 24 of 24 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: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 59/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.