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Nonprofiteer
← EXCEPTIONAL PERSONS INC

Form 990 for tax year 2024

Filed by EXCEPTIONAL PERSONS INC.

Totals

Total revenue
$25,293,289
Total expenses
$22,194,684
Contributions and grants received
$6,649,389
Grants paid
$0
Program service revenue
$18,003,208
Investment income
$533,972
Other revenue
$106,720
Total assets, end of year
$21,316,259
Total liabilities, end of year
$2,573,780
Net assets or fund balances, end of year
$18,742,479
Program services expenses (Part IX)
$19,746,279
Management and general expenses
$2,288,017
Fundraising expenses
$160,388
Program service expenses (Part III)
$19,746,279

Program services were 89.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $2,214,467

  • 1e · Government grants (contributions)

    $4,434,922

  • 1g · Noncash contributions included above

    $2,172,209

  • 2a · Program service revenue: COMMUNITY LIVING

    total $15,806,160 · related or exempt $15,806,160

  • 2b · Program service revenue: PROPERTY MANAGEMENT

    total $713,836 · related or exempt $713,836

  • 2c · Program service revenue: EMPLOYMENT SERVICES

    total $604,440 · related or exempt $604,440

  • 2d · Program service revenue: CHILDCARE

    total $533,365 · related or exempt $533,365

  • 2e · Program service revenue: MEMBER AGENCIES

    total $180,810 · related or exempt $180,810

  • 2f · All other program service revenue

    total $164,597 · related or exempt $164,597

  • 3 · Investment income

    total $289,867 · excluded $289,867

  • 7a · Gross sales of assets other than inventory

    securities $2,289,263 · other assets $54,099

  • 7b · Less cost or other basis and sales expenses

    securities $2,099,257

  • 7c · Gain or loss

    securities $190,006 · other assets $54,099

  • 7d · Net gain or loss

    total $244,105 · excluded $244,105

  • 11a · Other revenue: ADMINISTRATIVE REIMBURSEMENTS

    total $55,479 · related or exempt $55,479

  • 11b · Other revenue: PRIVATE AGENCY FEES

    total $38,391 · related or exempt $38,391

  • 11c · Other revenue: VAN INCOME

    total $12,850 · related or exempt $12,850

  • 11e · Other revenue, total

    $106,720

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $227,933 · management and general $227,933

  • 7 · Other salaries and wages

    total $14,292,792 · program services $12,950,197 · management and general $1,257,195 · fundraising $85,400

  • 8 · Pension plan contributions

    total $604,965 · program services $539,842 · management and general $56,569 · fundraising $8,554

  • 9 · Other employee benefits

    total $1,451,967 · program services $1,333,395 · management and general $108,946 · fundraising $9,626

  • 10 · Payroll taxes

    total $1,064,211 · program services $946,770 · management and general $111,414 · fundraising $6,027

  • 11b · Fees: legal

    total $43,805 · program services $566 · management and general $40,171 · fundraising $3,068

  • 11c · Fees: accounting

    total $76,423 · program services $2,998 · management and general $63,395 · fundraising $10,030

  • 11f · Fees: investment management

    total $59,751 · management and general $59,751

  • 11g · Fees: other

    total $1,391,311 · program services $1,298,660 · management and general $88,477 · fundraising $4,174

  • 12 · Advertising and promotion

    total $44,885 · program services $43,398 · management and general $1,487

  • 13 · Office expenses

    total $261,397 · program services $179,631 · management and general $75,105 · fundraising $6,661

  • 16 · Occupancy

    total $332,962 · program services $315,219 · management and general $17,077 · fundraising $666

  • 17 · Travel

    total $130,206 · program services $128,105 · management and general $2,101

  • 19 · Conferences, conventions and meetings

    total $139,503 · program services $103,776 · management and general $35,637 · fundraising $90

  • 20 · Interest

    total $23,957 · program services $19,245 · management and general $4,712

  • 22 · Depreciation, depletion and amortization

    total $407,342 · program services $360,269 · management and general $46,707 · fundraising $366

  • 23 · Insurance

    total $161,031 · program services $109,098 · management and general $47,481 · fundraising $4,452

  • 24a · Other expenses: INCENTIVES

    total $935,836 · program services $935,836

  • 24b · Other expenses: SUPPLIES

    total $238,647 · program services $214,496 · management and general $24,146 · fundraising $5

  • 24c · Other expenses: REPAIRS & MAINTENANCE

    total $235,981 · program services $222,388 · management and general $13,385 · fundraising $208

  • 24d · Other expenses: MEMBERSHIP DUES

    total $26,584 · program services $21,823 · management and general $4,761

  • 24e · All other expenses

    total $43,195 · program services $20,567 · management and general $1,567 · fundraising $21,061

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $133 · end of year $100

  • 2 · Savings and temporary cash investments

    beginning of year $3,384,743 · end of year $3,867,245

  • 3 · Pledges and grants receivable

    beginning of year $1,039,658 · end of year $378,857

  • 4 · Accounts receivable

    beginning of year $1,436,534 · end of year $1,398,565

  • 9 · Prepaid expenses and deferred charges

    beginning of year $343,979 · end of year $328,050

  • 10a · Land, buildings and equipment: cost or other basis

    $8,494,711

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,833,865

  • 10c · Land, buildings and equipment, net

    beginning of year $3,214,174 · end of year $3,660,846

  • 11 · Investments: publicly traded securities

    beginning of year $8,704,540 · end of year $11,570,250

  • 15 · Other assets

    beginning of year $158,081 · end of year $112,346

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,515,329 · end of year $1,344,485

  • 19 · Deferred revenue

    beginning of year $520,045 · end of year $356,197

  • 20 · Tax-exempt bond liabilities

    beginning of year $554,394 · end of year $390,637

  • 21 · Escrow or custodial account liability

    beginning of year $464,217 · end of year $482,461

  • 27 · Net assets without donor restrictions

    beginning of year $15,166,392 · end of year $18,687,279

  • 28 · Net assets with donor restrictions

    beginning of year $61,465 · end of year $55,200

Mission and programs · 2024

Mission

EXCEPTIONAL PERSONS, INC. (EPI) IS DEDICATED TO CONNECTING PEOPLE, CREATING OPPORTUNITIES, AND NURTURING GROWTH. OUR MISSION COMES TO LIFE THROUGH FOUR CORE SERVICE AREAS: COMMUNITY LIVING, CHILDREN & FAMILY SERVICES, EMPLOYMENT SERVICES, AND PROPERTY MANAGEMENT. WITH A REACH ACROSS 23 COUNTIES, EPI IS COMMITTED TO BUILDING VIBRANT, INCLUSIVE COMMUNITIES WHERE INDIVIDUALS WITH DIABILITIES CAN THRIVE.

  • COMMUNITY LIVING - EPI EMPOWERS PEOPLE TO LIVE MEANINGFUL LIVES BY PROMOTING COMMUNITY ENGAGEMENT AND ENSURING THAT EVERYONE FEELS VALUED AND INCLUDED IN THEIR COMMUNITIES. IN 2025, WE ACHIEVED A SIGNIFICANT MILESTONE: WE HELPED A YOUNG MAN RETURN TO HIS HOME STATE OF IOWA, TRANSITIONING FROM AN INSTITUTIONAL SETTING INTO HIS OWN HOME. THIS WAS MADE POSSIBLE THROUGH A COMBINATION OF IN-PERSON AND VIRTUAL DIRECT SUPPORT PROFESSIONALS (DSPS). SINCE MAKING THIS MOVE, HIS QUALITY OF LIFE HAS IMPROVED DRAMATICALLY - INCIDENTS OF ELOPEMENT AND EMERGENCY DEPARTMENT VISITS HAVE DECREASED, REFLECTING THE POSITIVE IMPACT OF PERSON-CENTERED SUPPORT AND COMMUNITY INTEGRATION. CURRENTLY, 100% OF EPI-OWNED HOMES UTILIZE THESE INNOVATIVE SOLUTIONS, FOSTERING INDEPENDENCE AND GROWTH EVERY DAY.

    Expenses $14,010,690 · Revenue $15,806,160

  • CHILDREN AND FAMILY SERVICES - OUR CHILDREN & FAMILY SERVICES PROVIDE ESSENTIAL RESOURCES AND SUPPORT FOR FAMILIES THROUGH CHILD CARE RESOURCE AND REFERRAL (CCR&R). THIS PROGRAM CONNECTS FAMILIES TO QUALITY CHILD CARE PROVIDERS AND OFFERS TRAINING AND SUPPORT TO CHILD CARE PROVIDERS. BY STRENGTHENING FAMILIES AND THE CHILD CARE SYSTEM, WE ARE FOSTERING BRIGHTER FUTURES FOR CHILDREN AND COMMUNITIES ALIKE. IN 2025 ALONE, THESE SERVICES CONNECTED 779 FAMILIES TO QUALITY CHILD CARE, OFFERED OVER 100 PROFESSIONAL DEVELOPMENT OPPORTUNITIES AND SERVED 709 CHILD CARE PROVIDERS.

    Expenses $4,312,766 · Revenue $543,692

  • EMPLOYMENT SERVICES - EXCEPTIONAL PERSONS, INC. HELPS INDIVIDUALS WITH DISABILITIES ACHIEVE COMPETITIVE, COMMUNITY-BASED EMPLOYMENT THROUGH JOB DEVELOPMENT, SKILLS TRAINING, AND ONGOING SUPPORT. THESE SERVICES FOSTER INDEPENDENCE, FINANCIAL STABILITY, AND INCLUSION. ACROSS THE CEDAR VALLEY, 149 INDIVIDUALS ARE THRIVING IN COMMUNITY EMPLOYMENT, WORKING AN AVERAGE OF 14 HOURS PER WEEK AND EARNING AN AVERAGE WAGE OF 12.39 PER HOUR. IN THE PAST YEAR, 29 INDIVIDULAS COLLECTVELY WORKED 8,394 DAYS, AVERAGING 289 DAYS PER PERSON - ABOUT 79% OF A FULL YEAR. THIS STRONG JOB RETENTION REFLECTS EPI'S SUCCESS IN HELPING PEOPLE NOT ONLY FIND JOBS BUT KEEP THEM, CREATING LASTING IMPACT FOR INDIVIDUALS AND THE COMMUNITY.

    Expenses $559,571 · Revenue $604,440

  • PROPERTY MANAGEMENT - OUR PROPERTY MANAGEMENT ENSURES THAT INDIVIDUALS HAVE SAFE, ACCESSIBLE HOUSING WHERE THEY CAN THRIVE. EPI CURRENTLY PROVIDES HOUSING FOR 252 INDIVIDUALS ACROSS 132 HOMES IN THE CEDAR VALLEY. THESE HOMES OFFER MORE THAN JUST SHELTER; THEY PROVIDE A STABLE FOUNDATION FOR GROWTH AND COMMUNITY CONNECTION, HELPING INDIVIDUALS ACHIEVE THEIR PERSONAL GOALS AND LIVE INDEPENDENTLY. EXPENSES 517,297 REVENUE 713,836 OTHER PROGRAMS EXPENSES 345,955 REVENUE 335,080

    Expenses $863,252 · Revenue $1,048,916

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • KATIE SLADE

    EXECUTIVE DI

    Total calculated
    $191,235
    From this org
    $158,227
    From related orgs
    $0
    Other
    $33,008
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $158,227
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,336
    Nontaxable benefits
    $22,672
    Filer's total
    $191,235

  • FALIKU KAMARA

    EMPLOYEE

    Total calculated
    $120,879
    From this org
    $101,927
    From related orgs
    $0
    Other
    $18,952
    Hours/week
    40

  • AMY KOLPEK

    EMPLOYEE

    Total calculated
    $119,376
    From this org
    $108,834
    From related orgs
    $0
    Other
    $10,542
    Hours/week
    40

  • BERNADETTE KIPPER

    EMPLOYEE

    Total calculated
    $116,569
    From this org
    $109,371
    From related orgs
    $0
    Other
    $7,198
    Hours/week
    40

  • SARA DRISH

    EMPLOYEE

    Total calculated
    $113,480
    From this org
    $105,116
    From related orgs
    $0
    Other
    $8,364
    Hours/week
    40

  • MAGHAN BOWMAN

    EMPLOYEE

    Total calculated
    $111,692
    From this org
    $106,313
    From related orgs
    $0
    Other
    $5,379
    Hours/week
    40

  • JAMES PERRY

    CFO

    Total calculated
    $105,087
    From this org
    $100,670
    From related orgs
    $0
    Other
    $4,417
    Hours/week
    40 + 0.5 related

  • JORDAN ALBORN

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • GIA SHANNON

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • MIKE ISAACSON

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • KIM FETTKETHER

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • STEVE LINDAMAN

    PAST PRESIDE

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • JEFF HALVERSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • JIM NYGREN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • IRIS VERING

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • DODIE YOUNG

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • FRANK DARRAH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • FRANK ESSER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • MATTHEW GARY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

  • BRANDON MARKS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • BRITTNEY WEBER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 0.5 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
19 December 2025
IRS schema version
2024v5.0
Source object
202630139349303003

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