	Score (out of 100)	Rating
Overall Score & Rating	100.00
Financial	100.00
Accountability & Transparency	100.00

This rating was published 11/01/2017 and includes data from FY2016, the most recent 990 received at that time.

Why isn't this based on more recent data?

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The Kostopulos Dream Foundation is dedicated to improving the quality of life for people with disabilities through recreation, education and growth experiences. Our goal is to make our services available to all people, regardless of ability level, income or place of residence.

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Results Information

Reported Results

Total in 2016

GuideStar's Platinum Seal of Transparency is earned by reporting metrics that show the progress an organization is making toward its mission. Platinum can be earned by selecting a metric from a catalog of over 700 expert recognized results metrics or by creating a new metric. This data is provided directly by nonprofits to GuideStar via their Nonprofit Profile - in order to achieve GuideStar's highest Seal of Transparency, Platinum.

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This results data is current as of November 2017, when it was provided to us by GuideStar. Results information published on this organization's rating page has no effect on its rating at this time.

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Learn more about how we calculate the overall score and rating.

Financial

100.00

Accountability & Transparency

100.00

This rating was published 11/01/2017 and includes data from FY2016, the most recent 990 received at that time.

Why isn't this based on more recent data?

Learn more about how we calculate the overall score and rating.

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	Program Expenses (Percent of the charity's total expenses spent on the programs and services it delivers)	91.7%
	Administrative Expenses	5.5%
	Fundraising Expenses	2.6%
	Fundraising Efficiency	$0.02
	Working Capital Ratio (years)	2.74
	Program Expenses Growth	17.4%
	Liabilities to Assets	2.6%

All data for Financial Performance Metrics calculations was provided by Kostopulos Dream Foundation on recent 990s filed with the IRS.

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Information Provided on the Form 990
	Independent Voting Board Members
	No Material diversion of assets
	Audited financials prepared by independent accountant
	Does Not Provide Loan(s) to or Receive Loan(s) From related parties
	Documents Board Meeting Minutes
	Provided copy of Form 990 to organization's governing body in advance of filing
	Conflict of Interest Policy
	Whistleblower Policy
	Records Retention and Destruction Policy
	CEO listed with salary
	Process for determining CEO compensation
	Board Listed / Board Members Not Compensated
Is the following information easily accessible on the charity's website?
	Donor Privacy Policy
	Board Members Listed
	Audited Financials
	Form 990
	Key staff listed

Charity Name & State	Overall Score	Overall Rating
Kostopulos Dream Foundation (UT)	100.00
Providence Child Center Foundation (OR)	90.10
Pine Tree Society (ME)	98.18
The Ability Experience (NC)	85.06
The Center for Enriched Living (IL)	90.29

REVENUE
Contributions
Contributions, Gifts & Grants	$962,812
Federated Campaigns	$19,968
Membership Dues	$0
Fundraising Events	$232,598
Related Organizations	$0
Government Grants	$319,012
Total Contributions	$1,534,390
Program Service Revenue	$405,849
Total Primary Revenue	$1,940,239
Other Revenue	$110,179
TOTAL REVENUE	$2,050,418

EXPENSES
Program Expenses	$1,457,960
Administrative Expenses	$78,267
Fundraising Expenses	$32,206
TOTAL FUNCTIONAL EXPENSES	$1,568,433

Payments to Affiliates	$0
Excess (or Deficit) for the year	$481,985

Net Assets	$3,698,773

Program names and associated costs are listed for the top programs as reported on the charity's most recently filed Form 990. The top programs displayed will include the largest three programs, or those programs covering at least 60% of the charity's total expenses, whichever comes first.

Program Name	Amount Spent	% of Program Expenses
Summer Camp	$823,656	56.5%
Community Based Recreation Programs	$480,446	33.0%
Equestrian Program	$153,858	10.5%

Ratings History
Kostopulos Dream Foundation has received 5 consecutive 4-star ratings from Charity Navigator.

Form 990 FYE	Date Published	Overall Score
CN 2.1
2016-09	11/01/2017	100.00
2015-09	11/01/2016	97.17
2014-09	06/01/2016	96.85

CN 2.0
2014-09	11/01/2015	90.30
2013-09	11/01/2014	96.75
2012-09	04/01/2014	96.19
2012-09	10/01/2013	89.09

The data displayed on this tab is provided by the IRS in the form of Publication 78 and the Business Master File (BMF).

EIN	87-6125177
Name in IRS Master File	KOSTOPULOS DREAM FOUNDATION CAMP KOSTOPULOS
NTEE Code	N20
NTEE Classification	Recreational and Sporting Camps
NTEE Type	Recreation, Sports, Leisure, Athletics
Classification	Charitable Organization
Subsection	501(c)(3) (View the list of codes)
Activities	(179) Other health services (927) Fundraising (160) Aid to the handicapped (see also 031)
Foundation Status	Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
Deductibility	Contributions are deductible
Affiliation	Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
Group Name	[Not Applicable]
Ruling Date	April, 1953
Filing Requirement	990 (all other) or 990EZ return
Fiscal Year End	September
IRS Forms 990 (provided courtesy of Foundation Center)	(Log In or Register Now to View Forms 990!) September, 2016 September, 2015 September, 2014 September, 2013 September, 2012

The data displayed in this profile is provided by the IRS for free in the form of Publication 78 and the Business Master File (BMF).

Compensation	% of Expenses	Paid to	Title
$150,000	9.56%	Mircea Divricean	President

Charity Name & State	Overall Score	Overall Rating
Kostopulos Dream Foundation (UT)	100.00
Pujols Family Foundation (MO)	89.39
The Asperger-Autism Network (MA)	87.39
4 Paws for Ability (OH)	94.69
Challenge Aspen (CO)	99.79

This charity has an official representative registered with Charity Navigator.

Kostopulos Dream Foundation

Opening a World of Opportunities for People of all Abilities

Mission

Mission

Results Information

Results Information

Rating Overview

Financial

Accountability & Transparency

Financial Performance Metrics

Accountability & Transparency Performance Metrics

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Income Statement (FYE 09/2016)

Financial Charts

Programs (FYE 09/2016)

Ratings History

Ratings History Kostopulos Dream Foundation has received 5 consecutive 4-star ratings from Charity Navigator.

Detailed side-by-side report

IRS Data/Forms 990

Compensation of Leaders (FYE 09/2016)

Charities Performing Similar Types of Work

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Charity Contact Info

Board Leadership

CEO

Rating Profile Table of Contents

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Accountability & Transparency
Performance Metrics

Income Statement
(FYE 09/2016)

Ratings History
Kostopulos Dream Foundation has received 5 consecutive 4-star ratings from Charity Navigator.

Compensation of Leaders
(FYE 09/2016)