Sunshine Village Inc

Nonprofit profile at a glance

EIN
046190469
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Chicopee, MA, USA
Phone
4135926142
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$17,938,149
Expenses
$16,124,936
Assets
$28,737,476
Liabilities
$4,754,423

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

Leadership & pay

14 people listed

Executive titles in this filing

  • ERNEST LAFLAMME (PRESIDENT)
  • STEPHEN MELNYCK (VICE PRESIDENT)
  • GINA GOLASH KOS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • GINA GOLASH KOS (EXECUTIVE DIRECTOR): $243,693 total reported compensation
  • DEREK SCOTT (CHIEF FINANCIAL OFFICER): $151,272 total reported compensation
  • COLLEEN BROSNAN (DIRECTOR OF DAY SVCS): $149,084 total reported compensation

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

Overview

Mission

To strive to improve the lives of people with developmental disabilities; to provide professional habilitative services, therapy and personal care to individuals with disabilities in order to make their lives more comfortable and meaningful; to provide employment support and training for individuals with developmental disabilities.

What it reported doing in 2024

Day habilitation - provided a medically based program which encompasses health, psychological, speech, physical and occupational therapies with a strong concentration on the building of functional life skills for developmentally delayed adults. For 7/1/2024 through 6/30/2025 approximately 250 clients were serviced for approximately 239,867 hours of service. Payments from masshealth were either at enhanced per diem, partial per diem or quarterly rates.

Operating model

Revenue model
Earned-program. 97% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.1%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 5.9%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 87% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $14M in reported program spending
  • Leadership: top reported pay $244K · 14 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $197K reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.