Modern Guidance Services Inc

Overview

Mission

Providing hourly and daily group habilitation servics including case management and transportation services for developmentally disabled individuals

What it reported doing in 2024

Hcbs group day habilitation - provide services to 9 developmentally disabled individuals hcbs hourly community habilitation services - provide at home habilitation services to approximately 4 individuals during the period transportation - provide transportation services to disabled individuals requiring habilitation services

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The nonprofit carried out 100% of its reported program work directly.

Nonprofit profile at a glance

EIN
133852613
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Headquarters
New York, NY, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 100
  • Accountability: 100
  • Sustainability: 21
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 83
  • Program expense ratio: 77.7%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited
  • Public monitoring controls: Limited
  • Public policy transparency: Limited
  • Public financial transparency: Limited
  • Impact reporting controls: Limited
  • Public relationship transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
  • Public governance controls: Limited
  • Zakat policy transparency: Limited

Sustainability

  • Operating margin: -6.1%; rating input score 22; 22nd percentile among comparable filings
  • Operating reserve ratio: 0.58; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 1.85; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 77.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $440K in reported program spending
  • Leadership: top reported pay $70K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 annual filings from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.