Southeastern Developmental Services INC

Tax-deductible

Lamar, CO501(c)(3)Human ServicesEIN 84-0591159Revenue $3.5M in FY2024

On file with the IRSsdsccb.com1111 S 4th St, 81052-3804 · Lamar, COTax-exempt since Jan 1970Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of sds is to support persons with Developmental disabilities within their local communities.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 5 volunteers and 102 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $7K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $32K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$293K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.5M
+6% vs prior year
Spent
$3.7M
To programs
85%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$3.5M
FY2024▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.4M
FY2021$2.9M
FY2022$3.2M
FY2023$3.3M
FY2024$3.5M
Expenses
$3.7M
FY2024▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.0M
FY2021$3.2M
FY2022$3.2M
FY2023$3.2M
FY2024$3.7M
Net assets
$1.1M
FY2024▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.5M
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.1M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1970.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $3.1M Management & general 15% · $549K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Nikki McDowell’s $59K as Finance Dir. is at the 6th percentile of top reported officer pay among 3869 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
David Harbour——$69,879$69,620
David Harbour - Through Feb 22—$67,193——
Nikki McDowell$59,022$60,393——
Bill Tyson———$43,518

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Southeastern Developmental Services INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps people with developmental disabilities thrive in their communities.

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Provided by the organization

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3 programs · $3.1M · in their own filed words · FY2023
01

Comprehensive Services

Includes a number of different types of residential settings, which provide an array of training, learning experiential and support activities provided in residential living alternatives designed to meet individual needs.

$1.9Mprogram expense
02

Adult Supporting Living Services

Provides individualized living services for persons who are responsible for their own living arrangements in the community.

$1.2Mprogram expense
03

Case Management Services

Determination of eligibility for service and support, service and support, service and support coordination, the monitoring of all services and supports delivered pursuant to the individualized plan, and the evaluation of results of physical, motor, vision, hearing, social-emotional development, and self-help skills; parent-child or…

$11Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$32K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Fees for servicesLn 2g$3.4M
Gifts and grantsLn 1h$19K
Investment incomeLn 3$6K
Money outPt IX
$3.7M
Ln 25
Programscol B$3.1M
Managementcol C$549K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$486K
Total assetsLn 16$1.4M
LiabilitiesLn 26$293K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Fees for servicesLn 2g$3.4M
Investment incomeLn 3$6K
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$328K
SavingsLn 2$158K
Cash and savings togetherLn 1–2$486K
InvestmentsLn 11–13$42K
Land, buildings, equipmentLn 10c$368K
Total assetsLn 16$1.4M
LiabilitiesLn 26$293K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 5102
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$613K$486K
InvestmentsLn 11–13$36K$42K
Land, buildings, equipmentLn 10c$458K$368K
Total assetsLn 16$1.5M$1.4M
LiabilitiesLn 26$218K$293K
Net assetsLn 32$1.3M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$2.4M$2.1M$270K
Pension plan contributionsLn 8$7K$4K$3K
Other employee benefitsLn 9$268K$240K$27K
Payroll taxesLn 10$203K$179K$24K
Accounting feesLn 11c$27K$27K
Other fees for servicesLn 11g$24K$20K$4K
Advertising and promotionLn 12$4K$10$4K
Office expensesLn 13$5K$5K$85
TravelLn 17$17$17
Conferences, conventions and meetingsLn 19$220$220
Depreciation, depletion and amortizationLn 22$88K$38K$50K
InsuranceLn 23$77K$76K$1K
Other expenses (24a–d)Ln 24$346K$246K$101K
All other expensesLn 24e$222K$185K$37K
Total functional expensesLn 25$3.7M$3.1M$549K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.5M$3.7M−$197K$1.1M 990 PDF
FY2023 $3.3M$3.2M$55K$1.3M 990 PDF
FY2022 $3.2M$3.2M$75K$1.2M 990 PDF
FY2021 $2.9M$3.2M−$325K$1.1M 990 PDF
FY2020 $3.4M$3.0M$356K$1.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $3,454,437 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $40,884$19,203
I-9 Program service revenuePrior year $3,225,736$3,429,035
I-10 Investment incomePrior year $6,127$6,199
I-11 Other revenuePrior year $16$0
I-12 Total revenuePrior year $3,272,763$3,454,437
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,382,855$2,856,592
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $834,557$794,757
I-18 Total expensesPrior year $3,217,412$3,651,349
I-19 Revenue less expensesPrior year $55,351−$196,912
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,454,437 across 5 lines filed
Lines not itemized here account for $24,615 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$19,203
VIII-1h Total contributions, gifts and grants$19,203
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,404,420$3,404,420
VIII-3 Investment incomeRelated to mission $6,199$6,199
VIII-12 Total revenueRelated to mission $3,426,419 · Unrelated business $8,815 · Excluded from tax $0$3,454,437
Part IX · Statement of functional expenses $3,651,349 across 14 lines filed
IX-7 Other salaries and wagesPrograms $2,108,942 · Management $270,423$2,379,365
IX-8 Pension plan contributionsPrograms $3,776 · Management $3,019$6,795
IX-9 Other employee benefitsPrograms $240,403 · Management $27,258$267,661
IX-10 Payroll taxesPrograms $178,953 · Management $23,818$202,771
IX-11c Accounting feesManagement $26,863$26,863
IX-11g Other fees for servicesPrograms $20,278 · Management $3,685$23,963
IX-12 Advertising and promotionPrograms $10 · Management $4,420$4,430
IX-13 Office expensesPrograms $5,262 · Management $85$5,347
IX-17 TravelManagement $17$17
IX-19 Conferences, conventions and meetingsPrograms $220$220
IX-22 Depreciation, depletion and amortizationPrograms $38,153 · Management $50,118$88,271
IX-23 InsurancePrograms $75,978 · Management $1,377$77,355
IX-24 Other expenses (24a–d)Programs $245,632 · Management $100,624$346,256
IX-24e All other expensesPrograms $184,687 · Management $37,348$222,035
IX-25 Total functional expensesPrograms $3,102,294 · Management $549,055 · Fundraising $0$3,651,349
Part X · Balance sheet $1,375,634 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $457,576$328,180
X-2 Savings and temporary cash investmentsStart of year $155,069$157,790
X-4 Accounts receivableStart of year $356,640$475,474
X-9 Prepaid expenses and deferred chargesStart of year $31,529$4,688
X-10c Land, buildings and equipment, netStart of year $457,571$367,807
X-11 Publicly traded securitiesStart of year $36,496$41,695
X-16 Total assetsStart of year $1,494,881$1,375,634
X-17 Accounts payable and accrued expensesStart of year $212,585$292,220
X-26 Total liabilitiesStart of year $218,158$293,369
X-27 Net assets without donor restrictionsStart of year $1,276,723$1,082,265
X-32 Total net assets or fund balancesStart of year $1,276,723$1,082,265
X-33 Total liabilities and net assetsStart of year $1,494,881$1,375,634
Part XI · Reconciliation of net assets $1,082,265 net assets at year end
XI-1 Total revenue$3,454,437
XI-2 Total expenses$3,651,349
XI-3 Revenue less expenses−$196,912
XI-4 Net assets at start of year$1,276,723
XI-5 Net unrealized gains (losses) on investments$2,454
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,082,265

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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