Developmental Opportunities INC

IRS exemption revoked

Canon City, COUnknown exempt organizationSince 1972 EIN 84-0618871Revenue $11.6M in FY2021Latest filing we have: 2020. Newer ones may not be in our data yet. Filed since? Tell us.

On file with the IRSstarpointco.comCanon City, CO

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Support persons with Developmental disabilities & assist them to achieve their fullest potential.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 84-0618871) · Dispute this line
95¢ of each $1 spent went to programs.
Run by 15 volunteers and 369 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
The IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
The latest return is for FY2021, 5 tax years back.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $918K a year · 8% of revenue · last 2 filings
A surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
95%
of spending
95% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$158K
to officers and key staff · 2% of spending
Pay to officers and key staff is 2% of spending.
Part VII, Section A
5.7 mo
of spending, in cash
5.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $68K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$2.2M
22% of total assets
Liabilities are 22% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$11.6M
-6% vs prior year
Spent
$10.3M
To programs
95%
Net assets
$7.7M
By yearFY2020–FY2021
Revenue
$11.6M
FY2021▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$12.3M
FY2021$11.6M
Expenses
$10.3M
FY2021▼ -12%
Tap a bar for its year
Expenses by fiscal year
FY2020$11.8M
FY2021$10.3M
Net assets
$7.7M
FY2021▲ +17%
Tap a bar for its year
Net assets by fiscal year
FY2020$6.5M
FY2021$7.7M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

IRS revoked this organization's tax-exempt status on November 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2020.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $9.8M Management & general 5% · $510K

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

13 people listed on the 990; $158K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$90,257Pt VII · Sec A
$67,349Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Vice President
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2021FY2020
Robert Arnold—$146,714
Bryana Marsicano$90,257$49,939
Julie Watts Thru 221$67,349—
Julie Watts—$35,000

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 Developmental Opportunities INC executive salaries →

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

Empowering individuals with developmental disabilities to reach their full potential.

Questions for Developmental Opportunities INC

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3 programs · $9.8M · in their own filed words · FY2020
01

Residential and Supported Living Services

- supported living services individually tailored planning ensures that adults with developmental disabilities receive the services and supports they need in order to make their own choices about where in their community they live and work.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 84-0618871) · Dispute this line
$7.1Mprogram expense
02

Children Services

Starpoint offers early childhood care and education where we provide a positive and uplifting environment to children prenatal through five years. Each of these locales possesses a four-star quality rating from the colorado state department of human services, the highest rating achievable for the quality of early care and educational…

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 84-0618871) · Dispute this line
$2.4Mprogram expense
03

Case Management

Includes the determination of eligibility for services and supports, service and support, service and support coordination, and the monitoring of all services and supports delivered pursuant to an individual plan, and the evaluation of results identified in the individual plan.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 84-0618871) · Dispute this line
$303Kprogram 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 · FY2022
Total grants receivedfrom 1 funder$68K

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Jun 2023 · $1.7M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$884K
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Colorado Department of Public Health and Environment$642K
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Colorado Department of Public Health and Environment$56K
Community-Based Child Abuse Prevention GrantsDepartment of Health and Human Services · ALN 93.590 · Through Colorado Department of Public Health and Environment$37K
Marylee Allen Promoting Safe and Stable Families ProgramDepartment of Health and Human Services · ALN 93.556 · Through Colorado Department of Human Services$34K

Plus 1 smaller program.

The auditor reported 6 findings: a material weakness in money controls.

Year ending Jun 2022 · $1.3M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$677K
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Colorado Department of Public Health and Environment$513K
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Colorado Department of Public Health and Environment$35K
Community-Based Child Abuse Prevention GrantsDepartment of Health and Human Services · ALN 93.590 · Through Colorado Department of Public Health and Environment$34K
Marylee Allen Promoting Safe and Stable Families ProgramDepartment of Health and Human Services · ALN 93.556 · Through Colorado Department of Human Services$29K

Plus 1 smaller program.

The auditor reported 1 finding: a material weakness in money controls.

Year ending Jun 2021 · $1.3M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$769K
Medical Assistance ProgramDepartment of Health and Human Services · ALN 93.778 · Through Colorado Department of Public Health and Environment$373K
Special Education-Grants for Infants and FamiliesDepartment of Education · ALN 84.181 · Through Colorado Department of Human Services$60K
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Colorado Department of Public Health and Environment$38K
Promoting Safe and Stable FamiliesDepartment of Health and Human Services · ALN 93.556 · Through Colorado Department of Human Services$19K

Plus 1 smaller program.

The auditor reported 3 findings: a weakness in money controls.

Year ending Jun 2020 · $1.0M federal money spent
Head StartDepartment of Health and Human Services · ALN 93.600 · Direct$803K
Child and Adult Care Food ProgramDepartment of Agriculture · ALN 10.558 · Through Colorado Department of Public Health and Environment$112K
Special Education-Grants for Infants and FamiliesDepartment of Education · ALN 84.181 · Through Colorado Department of Human Services$77K
Community-Based Child Abuse Prevention GrantsDepartment of Health and Human Services · ALN 93.590 · Through Colorado Department of Public Health and Environment$49K

The auditor reported: a weakness in money controls.

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$11.6M
Ln 12
Fees for servicesLn 2g$10.0M
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$252K
Money outPt IX
$10.3M
Ln 25
Programscol B$9.8M
Managementcol C$510K
Owns and owesPt X
$7.7M
net assets · Ln 32
Cash and savingsLn 1–2$4.9M
Total assetsLn 16$9.8M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.3M
Fees for servicesLn 2g$10.0M
Investment incomeLn 3$252K
Other incomeLn 4–11$9K
Gains on assetsLn 7$8K
Total revenueLn 12$11.6M
Assets in detailPt X, end of year
SavingsLn 2$4.9M
Cash and savings togetherLn 1–2$4.9M
Accounts receivableLn 4$852K
Prepaid expenses and deferred chargesLn 9$298K
Land, buildings, equipmentLn 10c$3.8M
Total assetsLn 16$9.8M
LiabilitiesLn 26$2.2M
Net assetsLn 32$7.7M
OperationsPt I, VI
EmployeesI 5369
VolunteersI 615
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$3.8M$4.9M
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$3.7M$3.8M
Total assetsLn 16$9.1M$9.8M
LiabilitiesLn 26$2.6M$2.2M
Net assetsLn 32$6.5M$7.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$170K$103K$66K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$5.6M$5.5M$57K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$1.2M$1.1M$40K
Payroll taxesLn 10$464K$430K$34K
Management feesLn 11a$104K$101K$3K
Legal feesLn 11b$8K$833$7K
Accounting feesLn 11c$36K$36K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$1.0M$985K$30K
Advertising and promotionLn 12$9K$8K$845
Office expensesLn 13$482K$336K$146K
Information technologyLn 14$135K$63K$72K
RoyaltiesLn 15$0
OccupancyLn 16$437K$422K$14K
TravelLn 17$46K$45K$453
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$603$560$43
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$1K$540
InsuranceLn 23$43K$42K$1K
Other expenses (24a–d)Ln 24$477K$477K
All other expensesLn 24e$138K$138K$596
Total functional expensesLn 25$10.3M$9.8M$510K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest ViewingFiled with the IRS May 20, 2022 $11.6M$10.3M$1.3M$7.7M 990 PDF
FY2020Filed with the IRS Nov 3, 2021 $12.3M$11.8M$545K$6.5M 990 PDF

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $11,608,520 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,421,499$1,357,472
I-9 Program service revenuePrior year $10,879,368$9,990,100
I-10 Investment incomePrior year $11,114$260,193
I-11 Other revenuePrior year $3,220$755
I-12 Total revenuePrior year $12,315,201$11,608,520
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 $9,070,451$7,386,711
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,699,527$2,930,812
I-18 Total expensesPrior year $11,769,978$10,317,523
I-19 Revenue less expensesPrior year $545,223$1,290,997
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $11,608,520 across 10 lines filed
VIII-1e Government grants$1,294,201
VIII-1f All other contributions, gifts and grants$63,271
VIII-1h Total contributions, gifts and grants$1,357,472
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,990,100$9,990,100
VIII-3 Investment incomeExcluded from tax $252,259$252,259
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $755$755
VIII-7 Net gain or loss on sales of assetsExcluded from tax $7,934$7,934
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $9,990,100 · Excluded from tax $260,948$11,608,520
Part IX · Statement of functional expenses $10,317,523 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $103,166 · Management $66,483$169,649
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $5,540,149 · Management $57,470$5,597,619
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $1,115,703 · Management $40,209$1,155,912
IX-10 Payroll taxesPrograms $429,894 · Management $33,637$463,531
IX-11a Management feesPrograms $100,819 · Management $3,025$103,844
IX-11b Legal feesPrograms $833 · Management $7,100$7,933
IX-11c Accounting feesManagement $36,331$36,331
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $984,712 · Management $29,547$1,014,259
IX-12 Advertising and promotionPrograms $8,010 · Management $845$8,855
IX-13 Office expensesPrograms $336,039 · Management $146,155$482,194
IX-14 Information technologyPrograms $63,131 · Management $71,655$134,786
IX-15 Royalties$0
IX-16 OccupancyPrograms $422,273 · Management $14,274$436,547
IX-17 TravelPrograms $45,229 · Management $453$45,682
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $560 · Management $43$603
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,290 · Management $540$1,830
IX-23 InsurancePrograms $41,859 · Management $1,358$43,217
IX-24 Other expenses (24a–d)Programs $476,610$476,610
IX-24e All other expensesPrograms $137,525 · Management $596$138,121
IX-25 Total functional expensesPrograms $9,807,802 · Management $509,721 · Fundraising $0$10,317,523
Part X · Balance sheet $9,834,180 assets, 30 lines filed
X-1 Cash, non-interest-bearingStart of year $0$0
X-2 Savings and temporary cash investmentsStart of year $3,800,041$4,885,743
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $1,437,620$851,544
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $148,650$297,780
X-10c Land, buildings and equipment, netStart of year $3,746,316$3,799,113
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $9,132,627$9,834,180
X-17 Accounts payable and accrued expensesStart of year $651,846$253,404
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $29,448−$72
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $1,918,462$1,918,462
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $2,599,756$2,171,794
X-27 Net assets without donor restrictionsStart of year $6,532,871$7,662,386
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $6,532,871$7,662,386
X-33 Total liabilities and net assetsStart of year $9,132,627$9,834,180
Part XI · Reconciliation of net assets $7,662,386 net assets at year end
XI-1 Total revenue$11,608,520
XI-2 Total expenses$10,317,523
XI-3 Revenue less expenses$1,290,997
XI-4 Net assets at start of year$6,532,871
XI-8 Prior period adjustments−$161,482
XI-10 Net assets at end of year$7,662,386

Form 990 e-file FY2021 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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