Liabilities / Assets
50th percentile
Higher debt load relative to assets than 50% of similar nonprofits.
Occupational Development Center
EIN 23-1387120 • 501(c)3 • Lancasater, PA
Profile
To provide high quality and cost effective vocational training and employment opportunities for lancaster county adults with developmental disabilities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.07x
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Balance Sheet
Assets
Down$1,070,769
Down $33,731 (-3.1%) from 2023
Liabilities
Up$71,384
Up $10,196 (+17%) from 2023
Net Assets
Down$999,385
Down $43,927 (-4.2%) from 2023
Revenue
Up$937,799
Up $28,853 (+3.2%) from 2023
Expenses
Down$997,301
Down $26,566 (-2.6%) from 2023
Net Income
Up-$59,502
Up $55,419 (+48%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,070,769
- Liabilities
- $71,384
- Net assets
- $999,385
- Revenue
- $937,799
- Expenses
- $997,301
- Net income
- -$59,502
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 12, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $958,144
Mission and Program Overview
Mission
To provide high quality and cost effective vocational training and employment opportunities for lancaster county adults with developmental disabilities.
Provide vocational training to individuals with developmental disabilities
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $562,078 | $475,928 | ▼ $86,150 |
| Cash and Non-Interest-Bearing Accounts | $127,809 | $157,438 | ▲ $29,629 |
| Land, Buildings, and Equipment, Net | $162,414 | $137,334 | ▼ $25,080 |
| Accounts Receivable | $56,472 | $83,936 | ▲ $27,464 |
| Prepaid Expenses and Deferred Charges | $3,337 | $6,769 | ▲ $3,432 |
| Total Assets | $1,104,500 | $1,070,769 | ▼ $33,731 |
| Other Assets Total | $192,390 | $209,364 | ▲ $16,974 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $61,188 | $71,384 | ▲ $10,196 |
| Total Liabilities | $61,188 | $71,384 | ▲ $10,196 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $850,922 | $789,499 | ▼ $61,423 |
| Net Assets With Donor Restrictions | $192,390 | $209,886 | ▲ $17,496 |
| Total Net Assets Fund Balance | $1,043,312 | $999,385 | ▼ $43,927 |
| Total Liabilities and Net Assets / Fund Balance | $1,104,500 | $1,070,769 | ▼ $33,731 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $81,485 | $813,696 | $895,181 |
| Equipment | $40,673 | $289,940 | $330,613 |
| Land | $15,176 | - | $15,176 |
| Other Assets Org | $166,820 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $154,916 | - | ▲ $20,025 | - | $166,820 |
| 2022 | $147,391 | - | ▲ $15,029 | - | $154,916 |
| 2021 | $177,856 | - | ▼ $22,748 | - | $147,391 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Gregg Richards | Executive Director | FT | $97,946 | $97,946 |
Board Members and Trustees
| Name | Title |
|---|---|
| Tom Wobber | President |
| Terri Turner | Vice President |
| Heather Kreider | Board Member |
| Laura Gallagher | Board Member |
| William Young | Board Member |
| Jon Wile | Facilities Consultant |
| Samantha M Besnoff | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $791,227
- Program Service Revenue
- $109,896
- Investment Income
- $27,814
- Other Revenue
- $8,862
- All Other Contributions
- $171,803
- Change in Net Assets
- $-59,502
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $803,319 |
| Other Expenses | $193,982 |
| Total Fundraising Expense | $15,966 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $321,282 | $218,666 | $9,111 | $549,059 |
| Occupancy | $105,899 | $6,431 | - | $112,330 |
| Other Employee Benefits | $55,898 | $40,828 | $1,702 | $98,428 |
| Current Officers, Directors, Trustees, and Key Employees | $57,038 | $39,272 | $1,636 | $97,946 |
| Payroll Taxes | $29,323 | $17,956 | $748 | $48,027 |
| Fees for Services Other | $3,253 | $28,428 | - | $31,681 |
| Depreciation Depletion | $23,825 | $1,254 | - | $25,079 |
| Office Expenses | $7,935 | - | $2,545 | $10,480 |
| Pension Plan Contributions | $4,261 | $5,374 | $224 | $9,859 |
| Information Technology | $5,725 | $1,617 | - | $7,342 |
| Travel | $2,657 | - | - | $2,657 |
| Other Expenses | $150 | - | - | $150 |
| Total Functional Expenses | $621,509 | $359,826 | $15,966 | $997,301 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $29,207 |
| Fundraising Direct Expenses | $20,345 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Food Truck Festival | $17,139 | $17,139 | $9,213 | $7,926 |
| Banquet | $10,282 | $10,282 | $5,873 | $4,409 |
| Total Events | $29,207 | $29,207 | $20,345 | $8,862 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“The executive director completes the initial review of the form 990. The finance committee then reviews it. Once the finance committee gives its approval, the form 990 is then reviewed by the board of directors before the return is filed with the internal revenue service.”
Form 990, Part VI, Section B, Line 12C
“Conflict of interest statements are completed on an annual basis. The board as a whole determines if there is a conflict. If a conflict arises, the board discusses ways to remove the conflict or asks the board member to step down. The policy covers families and business relationships as a potential source of conflict.”
Form 990, Part VI, Section B, Line 15A
“Executive officer compensation is determined by comparability data, performance review data, and the unanimous approval from board members. The process is used for the executive director only. Discussions on executive compensation are recorded into regular board minutes. The executive officer undergoes an annual review process in which merit increases are awarded upon board approval.”
Form 990, Part VI, Section C, Line 19
“The governing documents and financial statements are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Occupational Development Center
- EIN
- 23-1387120
- Phone
- 7173974269
- Address
- 640 MARTHA AVENUE, LANCASATER, PA 17601
Signing Officer
- Name
- Gregg Richards
- Title
- Executive Director
- Phone
- 7173974269
- Signed
- 2025-05-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Gregg Richards
- Formed
- 1948
- Legal Domicile
- Pa
- Voting Board Members
- 8
- Independent Board Members
- 7
- Employees
- 49
- Volunteers
- 50
Preparer
- Firm
- Trout CPA
- Address
- 1705 OREGON PIKE, LANCASTER, PA 17601
- Preparer
- Megan E Senkowski
- Phone
- 7175692900
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Actuarial adjustment unitrust 5,070.”
Form 990, Part XII, Line 2(C)
“There has been no change in the oversight or selection process for choosing the independent accountants.”
Form 990, Part V, Line 2B
“The occupational development center is a non-profit agency that serves approximately 33 individuals with intellectual disabilities. Our mission is to provide job training opportunities to our program participants. We engage with companies that provide us with work that our program participants perform. In performing this work, they are paid a piece rate, and receive a pay check from the odc every two weeks. They are also covered by the center's workers compensation insurance. So, in some respects, they are considered employees of the center as well as our clients. We also have 14 staff, which are made up of full-time and part-time employees, and contract employees from our agencies. Only the number of staff members have been included as employees for purposes of part v disclosure. We feel this more accurately represents the size of our organization.”
Financial Statement Notes
PART V, LINE 4:
“The endowment funds are held for the purpose of general operations and to provide financing for any major capital projects of the center.”
PART X, LINE 2:
“Occupational development center is not aware of any unrelated business income that would be subject to taxation. Accordingly, the internal revenue service form 990-t will not be filed. Occupational development center follows the provisions of asc topic 740, income taxes, and is not aware of any uncertain tax positions, and accordingly, no corresponding liability, including penalties and interest, has been recorded in the accompanying consolidated financial statements.”
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| IRS990/Desc | 0 | THE ORGANIZATION PROVIDES A WORK-TYPE SETTING FOR INDIVIDUALS WITH MENTAL AND PHYSICAL HANDICAPS AND COMMUNITY PARTICIPATION. THE TOTAL NUMBER OF CLIENTS SERVED WAS 33. THESE EXPERIENCES SERVE AS A VEHICLE FOR TRAINING PROGRAM PARTICIPANTS AS WELL AS FOR PROVIDING A VALUED SERVICE TO THE BUSINESS COMMUNITY. PARTICIPATION IN THE PROGRAM ENABLES INDIVIDUALS TO BECOME MORE INDEPENDENT, DEVELOP APPROPRIATE JOB AND SOCIAL SKILLS, AND FOSTER SELF-ESTEEM THROUGH ACKNOWLEDGMENT OF THEIR MEANINGFUL CONTRIBUTION TO THE COMMUNITY. |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 112330 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 2545 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7935 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10480 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 192390 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 209364 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 5070 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 1702 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 40828 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 55898 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 98428 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEDICAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | STAFF TRAINING |
| IRS990/OtherExpensesGrp/Desc | 2 | LICENSES AND PERMITS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3448 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 815 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 150 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3448 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 815 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 150 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 9111 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 218666 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 321282 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 549059 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 748 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 17956 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 29323 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 48027 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 224 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5374 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 4261 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 9859 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3337 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6769 |
| IRS990/PrincipalOfficerNm | 0 | GREGG RICHARDS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 621400 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACT REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 109896 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 109896 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 784320 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1530 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7458 |
| IRS990/PYOtherExpensesAmt | 0 | 224703 |
| IRS990/PYOtherRevenueAmt | 0 | -7732 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 124900 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -114921 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 797634 |
| IRS990/PYTotalExpensesAmt | 0 | 1023867 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 908946 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -59502 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 109896 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 562078 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 475928 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | ERC CREDITS 2020 AMOUNT: $ 117,802 2021 AMOUNT: $ 47,758 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 791227 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 784320 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1007374 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 378263 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 808472 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3769656 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 27814 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7458 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2326 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4932 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5563 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 48093 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4187 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50534 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 117802 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 172523 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.94470 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.95550 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3769656 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 791227 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 784320 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1007374 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 378263 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 808472 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3769656 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3990272 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 81485 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 813696 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 895181 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -1627 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 154916 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 166820 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -6494 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 20025 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -1207 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 147391 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 154916 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -6297 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 15029 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -1396 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 177856 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 147391 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -6321 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -22748 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 40673 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 289940 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 330613 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 15176 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 15176 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 42544 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 166820 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | UNITRUST RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | LCCF ENDOWMENT FUND |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENDOWMENT FUNDS ARE HELD FOR THE PURPOSE OF GENERAL OPERATIONS AND TO PROVIDE FINANCING FOR ANY MAJOR CAPITAL PROJECTS OF THE CENTER. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | OCCUPATIONAL DEVELOPMENT CENTER IS NOT AWARE OF ANY UNRELATED BUSINESS INCOME THAT WOULD BE SUBJECT TO TAXATION. ACCORDINGLY, THE INTERNAL REVENUE SERVICE FORM 990-T WILL NOT BE FILED. OCCUPATIONAL DEVELOPMENT CENTER FOLLOWS THE PROVISIONS OF ASC TOPIC 740, INCOME TAXES, AND IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, NO CORRESPONDING LIABILITY, INCLUDING PENALTIES AND INTEREST, HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 137334 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 209364 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 20345 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 295 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 295 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FOOD TRUCK FESTIVAL |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | BANQUET |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt | 0 | 4464 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 4464 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 17139 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 10282 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 1786 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 29207 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 17139 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 10282 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 1786 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 29207 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 8862 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 15086 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 9213 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 5873 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 4 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt | 0 | 500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 500 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE DIRECTOR COMPLETES THE INITIAL REVIEW OF THE FORM 990. THE FINANCE COMMITTEE THEN REVIEWS IT. ONCE THE FINANCE COMMITTEE GIVES ITS APPROVAL, THE FORM 990 IS THEN REVIEWED BY THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ON AN ANNUAL BASIS. THE BOARD AS A WHOLE DETERMINES IF THERE IS A CONFLICT. IF A CONFLICT ARISES, THE BOARD DISCUSSES WAYS TO REMOVE THE CONFLICT OR ASKS THE BOARD MEMBER TO STEP DOWN. THE POLICY COVERS FAMILIES AND BUSINESS RELATIONSHIPS AS A POTENTIAL SOURCE OF CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EXECUTIVE OFFICER COMPENSATION IS DETERMINED BY COMPARABILITY DATA, PERFORMANCE REVIEW DATA, AND THE UNANIMOUS APPROVAL FROM BOARD MEMBERS. THE PROCESS IS USED FOR THE EXECUTIVE DIRECTOR ONLY. DISCUSSIONS ON EXECUTIVE COMPENSATION ARE RECORDED INTO REGULAR BOARD MINUTES. THE EXECUTIVE OFFICER UNDERGOES AN ANNUAL REVIEW PROCESS IN WHICH MERIT INCREASES ARE AWARDED UPON BOARD APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACTUARIAL ADJUSTMENT UNITRUST 5,070. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THERE HAS BEEN NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS FOR CHOOSING THE INDEPENDENT ACCOUNTANTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE OCCUPATIONAL DEVELOPMENT CENTER IS A NON-PROFIT AGENCY THAT SERVES APPROXIMATELY 33 INDIVIDUALS WITH INTELLECTUAL DISABILITIES. OUR MISSION IS TO PROVIDE JOB TRAINING OPPORTUNITIES TO OUR PROGRAM PARTICIPANTS. WE ENGAGE WITH COMPANIES THAT PROVIDE US WITH WORK THAT OUR PROGRAM PARTICIPANTS PERFORM. IN PERFORMING THIS WORK, THEY ARE PAID A PIECE RATE, AND RECEIVE A PAY CHECK FROM THE ODC EVERY TWO WEEKS. THEY ARE ALSO COVERED BY THE CENTER'S WORKERS COMPENSATION INSURANCE. SO, IN SOME RESPECTS, THEY ARE CONSIDERED EMPLOYEES OF THE CENTER AS WELL AS OUR CLIENTS. WE ALSO HAVE 14 STAFF, WHICH ARE MADE UP OF FULL-TIME AND PART-TIME EMPLOYEES, AND CONTRACT EMPLOYEES FROM OUR AGENCIES. ONLY THE NUMBER OF STAFF MEMBERS HAVE BEEN INCLUDED AS EMPLOYEES FOR PURPOSES OF PART V DISCLOSURE. WE FEEL THIS MORE ACCURATELY REPRESENTS THE SIZE OF OUR ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2(C) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART V, LINE 2B |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | OCCUPATIONAL DEVELOPMENT CTR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | OCCUPATIONAL DEVELOPMENT CENTER FOUNDATION |
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