Community Options INC FY2020 filing

Tax-deductible

Montrose, CO501(c)(3)Since 1972Human ServicesEIN 84-0626085Revenue $8.5M in FY2020

On file with the IRScommunityoptionsinc.orgPo Box 31, 81402-0031 · Montrose, COTax-exempt since Apr 1973Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Community Options, INC. Is to assure the provision of services and supports to people for the six counties of region 10 who meet the definition of having a developmental disability. These services and supports are designed to enable the people served to: 1. Uncover and develop the unique gifts each has so as to be able to more fully contribute to their family, their Community, and society at large. 2. Establish and develop meaningful relationships throughout their Community. 3. Enhance their capacity to make choices and learn from the consequences of their choices. 4. Enjoy life to the fullest.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$159K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $444K a year · 5% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$159K
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
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $25K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.6M
49% of total assets
Looks good: liabilities are 49% 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
$8.5M
Spent
$8.3M
To programs
92%
Net assets
$3.8M
By yearFY2020–FY2025
Revenue
$8.5M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$8.5M
FY2021$8.7M
FY2022$8.4M
FY2023$8.1M
FY2024$8.4M
FY2025$9.5M
Expenses
$8.3M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$8.3M
FY2021$7.6M
FY2022$8.2M
FY2023$8.2M
FY2024$8.1M
FY2025$8.6M
Net assets
$3.8M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.8M
FY2021$4.9M
FY2022$5.1M
FY2023$5.1M
FY2024$5.4M
FY2025$6.3M

From the FY2020 Form 990 (year ending June 2020) · 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: FY2025. IRS ruling in Apr 1973.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $7.6M Management & general 8% · $708K

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

12 people listed on the 990; $159K 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
$99,724Pt VII · Sec A
$59,323Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Trisha Trujillo’s $165K as Program Supe is at the 80th 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Trisha Trujillo$165,240—————
Shayla Hoover$123,680—————
Tom Turner————$98,627$99,724
Jennifer Pelligra$83,694$90,004$79,827$48,679——
Kevin Sowder$71,991$69,026$60,178$38,184——
Steve Dahlman————$59,621$59,323
John Vastag———$52,523——
Corenna Howard———$4,904——

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

Provides community services for people with developmental disabilities in Western Colorado.

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Provided by the organization

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3 programs · $7.2M · in their own filed words · FY2019
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 alternatives designed to meet individual needs. Served 92 individuals.

$5.7Mprogram expense
02

Adult Supported Living Services

Provides individualized living services for persons who are responsible for their own living arrangements in the community. Served 102 individuals.

$910Kprogram expense
03

Case Management

Determines eligibility for services and supports, service and support coordination, and the monitoring of all services and supports delivered pursuant to the individualized plan, and the evaluation of the results. Served 412 individuals.

$564Kprogram 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 2 funders$25K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$8.5M
Ln 12
Fees for servicesLn 2g$8.1M
Gifts and grantsLn 1h$375K
Investment incomeLn 3$21K
Money outPt IX
$8.3M
Ln 25
Programscol B$7.6M
Managementcol C$708K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$2.4M
Total assetsLn 16$7.4M
LiabilitiesLn 26$3.6M
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$375K
Government grantsLn 1e$204K
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$4K
Fees for servicesLn 2g$8.1M
Investment incomeLn 3$21K
Other incomeLn 4–11$6K
Gains on assetsLn 7$20K
Total revenueLn 12$8.5M
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$2.4M
Cash and savings togetherLn 1–2$2.4M
Land, buildings, equipmentLn 10c$3.2M
Other assetsLn 15$875K
Total assetsLn 16$7.4M
LiabilitiesLn 26$3.6M
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 5170
VolunteersI 611
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.1M$2.4M
Land, buildings, equipmentLn 10c$3.2M$3.2M
Total assetsLn 16$6.4M$7.4M
LiabilitiesLn 26$2.5M$3.6M
Net assetsLn 32$3.9M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$177K$57K$120K
Other salaries and wagesLn 7$4.3M$3.9M$341K
Other employee benefitsLn 9$746K$693K$53K
Payroll taxesLn 10$468K$432K$35K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$17K$17K
Other fees for servicesLn 11g$928K$888K$41K
Office expensesLn 13$275K$257K$18K
OccupancyLn 16$404K$396K$7K
TravelLn 17$166K$157K$9K
Conferences, conventions and meetingsLn 19$4K$3K$1K
InterestLn 20$92K$89K$3K
Depreciation, depletion and amortizationLn 22$281K$278K$4K
InsuranceLn 23$125K$114K$11K
Other expenses (24a–d)Ln 24$373K$328K$45K
Total functional expensesLn 25$8.3M$7.6M$708K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $9.5M$8.6M$898K$6.3M 990 PDF
FY2024 $8.4M$8.1M$344K$5.4M 990 PDF
FY2023 $8.1M$8.2M−$30K$5.1M 990 PDF
FY2022 $8.4M$8.2M$217K$5.1M 990 PDF
FY2021 $8.7M$7.6M$1.1M$4.9M 990 PDF
FY2020 Viewing $8.5M$8.3M$114K$3.8M 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 (6 parts)
Part I · Summary $8,460,799 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $141,691$374,756
I-9 Program service revenuePrior year $7,905,510$8,058,754
I-10 Investment incomePrior year $19,069$21,283
I-11 Other revenuePrior year $9,681$6,006
I-12 Total revenuePrior year $8,075,951$8,460,799
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $5,637,926$5,679,855
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,738,171$2,667,202
I-18 Total expensesPrior year $8,376,097$8,347,057
I-19 Revenue less expensesPrior year −$300,146$113,742
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $8,460,799 across 12 lines filed
VIII-1c Fundraising events$4,026
VIII-1e Government grants$203,667
VIII-1f All other contributions, gifts and grants$167,063
VIII-1g Noncash contributions (included above)$1,436
VIII-1h Total contributions, gifts and grants$374,756
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,058,754$8,058,754
VIII-3 Investment incomeExcluded from tax $1,153$1,153
VIII-6 Net rental income or lossExcluded from tax −$431−$431
VIII-7 Net gain or loss on sales of assetsExcluded from tax $20,130$20,130
VIII-8 Net income from fundraising eventsExcluded from tax $1,010$1,010
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $5,427$5,427
VIII-12 Total revenueRelated to mission $8,058,754 · Unrelated business $5,427 · Excluded from tax $21,862$8,460,799
Part IX · Statement of functional expenses $8,347,057 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $56,859 · Management $119,776$176,635
IX-7 Other salaries and wagesPrograms $3,947,943 · Management $341,445$4,289,388
IX-9 Other employee benefitsPrograms $692,865 · Management $53,401$746,266
IX-10 Payroll taxesPrograms $432,499 · Management $35,067$467,566
IX-11b Legal feesManagement $2,295$2,295
IX-11c Accounting feesManagement $16,700$16,700
IX-11g Other fees for servicesPrograms $887,694 · Management $40,684$928,378
IX-13 Office expensesPrograms $256,916 · Management $17,904$274,820
IX-16 OccupancyPrograms $396,155 · Management $7,492$403,647
IX-17 TravelPrograms $156,560 · Management $8,958$165,518
IX-19 Conferences, conventions and meetingsPrograms $2,983 · Management $1,428$4,411
IX-20 InterestPrograms $88,794 · Management $3,300$92,094
IX-22 Depreciation, depletion and amortizationPrograms $277,562 · Management $3,594$281,156
IX-23 InsurancePrograms $113,724 · Management $11,455$125,179
IX-24 Other expenses (24a–d)Programs $328,031 · Management $44,973$373,004
IX-25 Total functional expensesPrograms $7,638,585 · Management $708,472 · Fundraising $0$8,347,057
Part X · Balance sheet $7,365,201 assets, 15 lines filed
Asset lines not itemized here account for $46,001; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $3,374$3,572
X-2 Savings and temporary cash investmentsStart of year $1,130,410$2,354,023
X-4 Accounts receivableStart of year $795,054$900,435
X-9 Prepaid expenses and deferred chargesStart of year $29,035$33,733
X-10c Land, buildings and equipment, netStart of year $3,202,037$3,152,437
X-15 Other assetsStart of year $1,087,471$875,000
X-16 Total assetsStart of year $6,395,265$7,365,201
X-17 Accounts payable and accrued expensesStart of year $782,822$868,749
X-20 Tax-exempt bond liabilitiesStart of year $296,700$268,848
X-25 Other liabilitiesStart of year $35,444$40,669
X-26 Total liabilitiesStart of year $2,518,671$3,587,336
X-27 Net assets without donor restrictionsStart of year $3,814,935$3,701,650
X-28 Net assets with donor restrictionsStart of year $61,659$76,215
X-32 Total net assets or fund balancesStart of year $3,876,594$3,777,865
X-33 Total liabilities and net assetsStart of year $6,395,265$7,365,201
Part XI · Reconciliation of net assets $3,777,865 net assets at year end
XI-1 Total revenue$8,460,799
XI-2 Total expenses$8,347,057
XI-3 Revenue less expenses$113,742
XI-4 Net assets at start of year$3,876,594
XI-9 Other changes in net assets−$212,471
XI-10 Net assets at end of year$3,777,865

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

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