Lucanus Development Center Inc

Nonprofit profile at a glance

EIN
591867575
IRS 990 coverage
2016–2019
Forms available
Form 990 2019
Location
Plantation, FL, USA
Phone
9549094992
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$1,385,356
Expenses
$1,434,253
Assets
$217,646
Liabilities
$478,726

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Michael Buckley (Vice President)
  • Peter Nolan (President)

Highest reported compensation

  • Christopher Buckley (Executive Dir.): $86,500 total reported compensation
  • Kim Ratkowski (Secretary): $44,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lucanus Developmental Center, Inc. is an agency serving over 72 clients individuals with differing developmental disabilities annually in the South Florida area. Program services provided to the community include adult day training, transportation services, and residential rehabilitiation services through funding from public and private entities.

What it reported doing in 2019

The Adult Day Training supports the person served increase their level of independence or autonomy. This is fully realized through the cooperative efforts of all significant influences on the individual. A person served is presented with the opportunity to move within classroms to receive necessary training, which should foster interest, improved attention, and stimulation and give the person served a variety of program strategies. Lucanus Development Center, Inc. serves approximately 72 clients with developmental disabilities in this program annually, which operates 240 days per year.

Operating model

Revenue model
Earned-program. 99% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 31
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 79.2%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.5%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 2.2; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: -34% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -34% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -69.6% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 82% of revenue deployed · 79.2% of spending went to programs
  • Governance: 0 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $86K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2016 to 2019
  • Contacts: How to reach this organization
  • Money network: 7 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.