Okanogan County Child Development Association

Nonprofit profile at a glance

EIN
911178788
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Omak, WA, USA
Phone
5098262466
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,867,408
Expenses
$5,856,583
Assets
$962,079
Liabilities
$926,702

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JODI DECESARI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JODI DECESARI (EXECUTIVE DIRECTOR): $193,833 total reported compensation
  • JULIE HURLBERT (FISCAL/HR DIRECTOR): $139,566 total reported compensation
  • VICKI GOOD (PROGRAM DIRECTOR): $124,401 total reported compensation

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

Overview

Mission

Provides early childhood education and comprehensive, prevention based quality service for eligible children ages 0-5, pregnant women, and their families assisting them to achieve lifelong learning. Occda supports parents/guardians as the first and most important teacher of their children. Partnerships with parents/guardians and community affiliations are used to encourage the development of resilient families and cultivate children's development.

What it reported doing in 2024

The head start and early head start programs provide children ages 0-5 and pregnant women with education and activities that help them grow mentally, socially, emotionally and physically in classroom and home base models. Services are focused on the mission of the agency to assist children and families to become lifelong learners, fostering the development of the child within the family and the family within the community. Approximately 474 children were served during the year.

Operating model

Revenue model
Grant-funded. 95% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 74
  • Accountability: 95
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 16.6% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 87.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $5.1M in reported program spending
  • Leadership: top reported pay $194K · 9 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.