Developmental Opportunities INC FY2020 filing

IRS exemption revoked

Canon City, COUnknown exempt organizationSince 1972EIN 84-0618871

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

95¢ of each $1 spent went to programs.
$232K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
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
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$232K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $68K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.6M
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$12.3M
Spent
$11.8M
To programs
95%
Net assets
$6.5M
By yearFY2020–FY2021
Revenue
$12.3M
FY2020
Revenue by fiscal year
FY2020$12.3M
FY2021$11.6M
Expenses
$11.8M
FY2020
Expenses by fiscal year
FY2020$11.8M
FY2021$10.3M
Net assets
$6.5M
FY2020
Net assets by fiscal year
FY2020$6.5M
FY2021$7.7M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

IRS revoked this organization's tax-exempt status on November 15, 2024
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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% · $11.2M Management & general 5% · $538K

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

Who runs it and what they're paid

13 people listed on the 990; $232K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Chief Executive Officer (thru 2/20)
$146,714Pt VII · Sec A
Chief Executive Officer (from 3/20)
$49,939Pt VII · Sec A
Chief Financial Officer (from 6/19)
$35,000Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Sceretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

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

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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

Empowering individuals with developmental disabilities to reach their full potential.

Provided by the organization

This section is blank until Developmental Opportunities INC claims this page.

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3 program services account for $11.2M of program spending, described in the organization's own filed words · FY2019.
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.

$8.3Mprogram expense
02

Child and Family Services

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…

$2.7Mprogram expense
03

Case Management Services

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.

$245Kprogram expense

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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

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$12.3M
Ln 12
Fees for servicesLn 2g$10.9M
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$11K
Money outPt IX
$11.8M
Ln 25
Programscol B$11.2M
Managementcol C$538K
Owns and owesPt X
$6.5M
net assets · Ln 32
Cash and savingsLn 1–2$3.8M
Total assetsLn 16$9.1M
LiabilitiesLn 26$2.6M
PeoplePt VI, VII
13
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.3M
Fees for servicesLn 2g$10.9M
Investment incomeLn 3$11K
Other incomeLn 4–11$3K
Gains on assetsLn 7$8K
Total revenueLn 12$12.3M
Assets in detailPt X, end of year
SavingsLn 2$3.8M
Cash and savings togetherLn 1–2$3.8M
Land, buildings, equipmentLn 10c$3.7M
Total assetsLn 16$9.1M
LiabilitiesLn 26$2.6M
Net assetsLn 32$6.5M
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 FY20End FY20
Cash and savingsLn 1–2$1.4M$3.8M
Land, buildings, equipmentLn 10c$3.9M$3.7M
Total assetsLn 16$6.9M$9.1M
LiabilitiesLn 26$748K$2.6M
Net assetsLn 32$6.2M$6.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$349K$213K$137K
Other salaries and wagesLn 7$6.5M$6.4M$67K
Other employee benefitsLn 9$1.7M$1.6M$59K
Payroll taxesLn 10$506K$470K$37K
Legal feesLn 11b$12K$1K$11K
Accounting feesLn 11c$54K$54K
Other fees for servicesLn 11g$1.0M$998K$30K
Advertising and promotionLn 12$26K$24K$3K
Office expensesLn 13$169K$118K$51K
Information technologyLn 14$31K$15K$17K
OccupancyLn 16$425K$411K$14K
TravelLn 17$115K$114K$1K
Conferences, conventions and meetingsLn 19$12K$11K$828
InterestLn 20$237$237
Depreciation, depletion and amortizationLn 22$164K$115K$48K
InsuranceLn 23$120K$116K$4K
Other expenses (24a–d)Ln 24$477K$476K$1K
All other expensesLn 24e$67K$62K$4K
Total functional expensesLn 25$11.8M$11.2M$538K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest $11.6M$10.3M$1.3M$7.7M 990 PDF
FY2020 Viewing $12.3M$11.8M$545K$6.5M 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $12,315,201 across 8 lines filed
Lines not itemized here account for $626,538 of total revenue; see the IRS return.
VIII-1e Government grants$1,255,472
VIII-1f All other contributions, gifts and grants$166,027
VIII-1h Total contributions, gifts and grants$1,421,499
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,252,830$10,252,830
VIII-3 Investment incomeExcluded from tax $3,518$3,518
VIII-6 Net rental income or lossExcluded from tax $3,220$3,220
VIII-7 Net gain or loss on sales of assetsExcluded from tax $7,596$7,596
VIII-12 Total revenueRelated to mission $10,879,368 · Unrelated business $0 · Excluded from tax $14,334$12,315,201
Part IX · Statement of functional expenses $11,769,978 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $212,504 · Management $136,944$349,448
IX-7 Other salaries and wagesPrograms $6,442,826 · Management $66,834$6,509,660
IX-9 Other employee benefitsPrograms $1,645,736 · Management $59,311$1,705,047
IX-10 Payroll taxesPrograms $469,556 · Management $36,740$506,296
IX-11b Legal feesPrograms $1,238 · Management $10,554$11,792
IX-11c Accounting feesManagement $54,119$54,119
IX-11g Other fees for servicesPrograms $998,218 · Management $29,952$1,028,170
IX-12 Advertising and promotionPrograms $23,846 · Management $2,517$26,363
IX-13 Office expensesPrograms $117,597 · Management $51,147$168,744
IX-14 Information technologyPrograms $14,605 · Management $16,577$31,182
IX-16 OccupancyPrograms $411,339 · Management $13,904$425,243
IX-17 TravelPrograms $113,543 · Management $1,138$114,681
IX-19 Conferences, conventions and meetingsPrograms $10,691 · Management $828$11,519
IX-20 InterestPrograms $237$237
IX-22 Depreciation, depletion and amortizationPrograms $115,408 · Management $48,251$163,659
IX-23 InsurancePrograms $116,252 · Management $3,771$120,023
IX-24 Other expenses (24a–d)Programs $475,900 · Management $1,028$476,928
IX-24e All other expensesPrograms $62,439 · Management $4,428$66,867
IX-25 Total functional expensesPrograms $11,231,935 · Management $538,043 · Fundraising $0$11,769,978
Part X · Balance sheet $9,132,627 assets, 13 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,410,096$3,800,041
X-4 Accounts receivableStart of year $1,476,744$1,437,620
X-9 Prepaid expenses and deferred chargesStart of year $154,233$148,650
X-10c Land, buildings and equipment, netStart of year $3,862,006$3,746,316
X-16 Total assetsStart of year $6,912,500$9,132,627
X-17 Accounts payable and accrued expensesStart of year $526,982$651,846
X-19 Deferred revenueStart of year $78,062$29,448
X-24 Unsecured notes and loans payable$1,918,462
X-25 Other liabilitiesStart of year $142,724$0
X-26 Total liabilitiesStart of year $747,768$2,599,756
X-27 Net assets without donor restrictionsStart of year $6,164,732$6,532,871
X-32 Total net assets or fund balancesStart of year $6,164,732$6,532,871
X-33 Total liabilities and net assetsStart of year $6,912,500$9,132,627
Part XI · Reconciliation of net assets $6,532,871 net assets at year end
XI-1 Total revenue$12,315,201
XI-2 Total expenses$11,769,978
XI-3 Revenue less expenses$545,223
XI-4 Net assets at start of year$6,164,732
XI-8 Prior period adjustments−$177,084
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,532,871

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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