Easterseals Colorado
Standards For Charity Accountability
Governance
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Board Oversight
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Board Size
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Board Meetings
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Board Compensation
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Conflict of Interest
Measuring Effectiveness
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Effectiveness Policy
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Effectiveness Report
Finances
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Program Expenses
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Fundraising Expenses
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Accumulating Funds
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Audit Report
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Detailed Expense Breakdown
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Accurate Expense Reporting
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Budget Plan
Fundraising & Info
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Truthful Materials
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Annual Report
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Website Disclosures
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Donor Privacy
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Cause Marketing Disclosures
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Complaints
Easterseals Colorado does not meet the following 7 Standards for Charity Accountability:
Standard 4 (Compensated Board Members)
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.
ESC does not meet this Standard because:
- The chair of the board of directors is compensated indirectly.
- Three members out of the twenty-five member board of directors (12%) are compensated either directly or indirectly.
Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.
ESC does not meet this Standard because:
- The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
ESC does not meet this Standard because:
- The organization has not completed an effectiveness assessment in the last two years.
Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.
ESC does not meet this Standard because:
- Although the organization reported total revenue in the amount of $5,717,684 for 2023, ESC states it does not have audited financial statements.
Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
ESC does not meet this Standard because, when the organization provided 2025 budget information, it indicated that the budget:
- Did not identify total projected program expenses and did not break these expense down by major program category (employment services, rehabilitation program, Rocky Mountain Village, and other programs).
- Did not identify total projected fundraising expenses.
- Did not identify total projected administrative expenses.
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
ESC does not meet this Standard because the 2023 annual report did not include:
- A summary of program accomplishments for 2023.
- A breakdown of total program expenses by major program category (employment services, rehabilitation program, Rocky Mountain Village, and other programs).
- Total end of year net assets.
Standard 18 (Privacy for Written Appeals & Internet Privacy)
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.
ESC does not meet this Standard because the privacy policy on its website, https://easterseals.com/co, does not indicate:
- What security measusres are in place to protect personal information.
The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: 1
Easterseals Colorado meets the remaining 12 Standards for Charity Accountability.
Stated Purpose:
"to foster an inclusive Colorado by ensuring all people with disabilities, older adults, and caregivers have the programs and support they need to live, learn, and work and play in schools, workplaces and throughout our local communities."
Year, State Incorporated:
1926, CO
Easterseals Colorado (ESC) reports that it provides direct services to Colorado residents who are affected by disability or health challenges. The organization’s programs focus on four areas: enriching education, enhancing health, expanding employment, and elevating community. ESC’s children’s services include Saturday Discovery Clubs, a recreational program for children and teens living with any disability and any special health care need; Yay! Summer Camp is a day camp where children are able to overcome daily challenges, meet new expectations, and have fun; New Adventures is an inclusive and safe respite program that gives children and teens with disabilities, ages six to 18, an opportunity to explore and provide a break from caregiving duties for parents and caregivers. The organization’s Rocky Mountain Village Camp in Empire, CO, aims to offer a safe, barrier-free environment for children and adults living with disability to experience all aspects of camp without limitations. ESC’s adult programs include two different day programs; employment and training services; Disability Benefits Services assists individuals with acquiring income, health insurance, and other basic needs; Disability Inclusion program offers businesses and organizations disability etiquette trainings and business consultations, so they can better understand the disability system and how to support individuals with intellectual and developmental disabilities. The organization’s adult services also include Post-Polio support, which offers education and support for people experiencing late effects of polio, and Neurological Rehab services, a day program for people living with neurological disorders, such as Parkinson’s disease, Multiple Sclerosis, Traumatic brain injury, stroke, etc. In 2023, ESC reports it served 4,232 caregivers, 3,420 children and families, and 1,490 adults.
For the year ended December 31, 2023, Easterseals Colorado's program expenses were:
| Rocky Mountain Village | $1,311,774 |
| Other programs | $1,191,805 |
| Rehabilitation program | $1,050,404 |
| Employment services | $1,047,184 |
| Total Program Expenses | $4,601,167 |
Chief Executive
Roman Krafczyk, President and Chief Executive Officer
Compensation*
$154,464
Chair of the Board
Brian Howell
Chair's Profession / Business Affiliation
Director of Charitable Consultants, Charles Schwab
Board Size
25
Paid Staff Size
75
*2023 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Direct mail appeals, Membership appeals, Planned giving arrangements, Print advertisements (newspapers, magazines, etc.), Television
Fundraising costs were 31% of related contributions. (Related contributions, which totaled $1,906,340, are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Easterseals Colorado's IRS Form 990 for the year ended December 31, 2023.
Source of Funds
| Governmental fees | $1,362,716 |
| Contract service | $1,243,228 |
| Contributions | $951,781 |
| Program service fees | $812,968 |
| Government grants | $501,638 |
| Special events, net | $317,541 |
| Gain on sales of assets, net | $292,530 |
| Noncash contributions | $135,380 |
| Investment income | $47,158 |
| Other income | $40,101 |
| Other program revenue | $12,643 |
| Total Income | $5,717,684 |
Programs: 70% Fundraising: 9% Administrative: 22%
| Total Income | $5,717,684 |
| Total expenses: | $6,617,586 |
| Program expenses | $4,601,167 |
| Fundraising expenses | $587,289 |
| Administrative expenses | $1,429,130 |
| Other expenses | $0 |
| Income in Excess of Expenses | $-899,902 |
| Beginning Net Assets | $5,894,783 |
| Other Changes In Net Assets | $0 |
| Ending Net Assets | $5,020,886 |
| Total Liabilities | $2,109,790 |
| Total Assets | $7,130,676 |
Note: According to the organization's 2023 IRS Form 990, ESC received noncash contributions valued at $135,580 in the form of securities.
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.
RELATED CONTENT
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Meets Standards
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Standards Not Met
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Did Not Disclose
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Review in Progress
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Unable to Verify
Report completed by:
BBB Wise Giving Alliance