One Sky Community Services Inc

Nonprofit profile at a glance

EIN
020368955
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Portsmouth, NH, USA
Phone
6034366111
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$18,372,084
Expenses
$16,164,224
Assets
$7,129,065
Liabilities
$2,783,304

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Matthew Cordaro (Chief Executive Officer)

Highest reported compensation

  • Matthew Cordaro (Chief Executive Officer): $290,709 total reported compensation
  • Christopher Whalen (Chief Financial Officer): $196,984 total reported compensation
  • Lisa Babcock (Director of HR & Administration): $168,924 total reported compensation

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

Overview

Mission

We assist people with developmental disabilities or acquired brain disorders, to live as valued and participating members in their communities.

What it reported doing in 2024

Service Coordination coordinates residential, day and community support services that are designed to meet the unique needs and preferences of each individual. Areas of support include personal care, connecting with the local community, daily living skills, health and safe lifestyles, and social skill development. Residential service options include enhanced family care placements, staffed community residences or living with a family. Community support services provide support to individuals living independently in their own home or apartment with assistance with daily living and independent living. Day program services assist to develop and enhance with daily living skills, personal decision-making, rights and responsibilities as a citizen, social and communication, personal safety skills and healthy lifestyle, volunteer and employment placements. Supportive employment services provide support and services to assist individuals in obtaining employment and provide ongoing support to be successful on the job.

Operating model

Revenue model
Earned-program. 82% 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. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 80
  • Accountability: 86
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70%; rating input score 70
  • Program expense ratio: 78.2%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 83.3%; rating input score 83; 17th 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 70% of revenue deployed · 78.2% of spending went to programs
  • Governance: 5 of 6 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $12.6M in reported program spending
  • Leadership: top reported pay $291K · 9 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.7M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

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 13/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.