O and B Community Homes

Nonprofit profile at a glance

EIN
382581195
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Trenton, MI, USA
Phone
7346921410
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,792,232
Expenses
$1,692,605
Assets
$764,055
Liabilities
$180,462

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • E THEIRL JARMAN (PRESIDENT)
  • SUSAN WELLER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUSAN WELLER (EXECUTIVE DIRECTOR): $99,328 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization lives by a mission and commitment of support, that proactivity and advocacy will bring about the highest quality of life for the adults with developmental disabilities that they support.

What it reported doing in 2022

The organization provided support to adults who are developmentally disabled. The orginzation's staff provided services including home care, transportation, coordination of medical needs and recreational activities. Assitance was offered with applying for and maintaining benefits and entitlements, contacting rights and advocacy protection programs and assistance with financial matters.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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 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: 67
  • Transparency & Controls: 90
  • Accountability: 85
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 77.6%; rating input score 78
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 15th 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: 5.6%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 77.6% of spending went to programs
  • Governance: 3 of 4 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $99K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2010 to 2022
  • 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.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.