Os2u Training & Development Center

Nonprofit profile at a glance

EIN
471092957
IRS 990-EZ coverage
2020–2021
Forms available
Form 990-EZ 2021, Form 990-N 2019
Location
Killeen, TX, USA
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Management & Technical Assistance

Official website

Reported finances

Revenue
$153,519
Expenses
$152,345
Assets
$62,482
Liabilities
$41,071

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • Melissa Freeman (Director)
  • Taryn Reyes (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education and Training for Medical Coder

What it reported doing in 2021

School for Medical Coders and Billers

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0.8%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 42.4%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 71.6% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 39.1% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $157K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.