Acds
Legal name: Acds Inc
Nonprofit profile at a glance
- EIN
- 237175975
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Plainview, NY, US
- Phone
- 516-933-4700
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $62,763,338
- Expenses
- $60,395,146
- Assets
- $27,025,041
- Liabilities
- $15,082,879
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- TIANA JONES (PRESIDENT)
- THOMAS DEMAGGIO (VICE PRESIDENT)
- MIKE DURNEY (CFO/CEO)
- MICHAEL SMITH (FORMER CEO)
Highest reported compensation
- MICHAEL SMITH (FORMER CEO): $468,548 total reported compensation
- ERICA LEPURAGE (CPO): $221,094 total reported compensation
- MEGAN LOMBARDO (COO): $206,742 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
ACDS is dedicated to providing lifetime resources of exceptional quality, innovation and inclusion for individuals with Down syndrome and other developmental disabilities and their families.
What it reported doing in 2024
Self direction - acds serves as a fiscal intermediary (fi) for individuals participating in opwdd's self-direction program, which allows individuals with intellectual or developmental disabilities to have greater control over their services and supports. As the employer of record, acds manages payroll processing, benefits administration, and compliance for self-hired staff who provide direct support services. Additionally, acds ensures that funds allocated through the individual's self-direction budget are managed in accordance with state & federal guidelines, including processing reimbursements, tracking expenditures, and maintaining required documentation. Through this program, acds helps individuals and their families navigate self-direction, manage budgets, (continued on schedule o) (continued) and access necessary services, promoting independence and community integration for individuals with intellectual and / or developmental disabilities.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 83
- Accountability: 93
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.5%; rating input score 91
- Program expense ratio: 94.2%; rating input score 94
- Fundraising efficiency: $13.47 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 88.2%; rating input score 88; 35th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.8%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0.45; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0.56; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 2.7%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: 13.1% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 10.4% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 9.2% per year; rating input score 100; 66th percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 4 operating locations identified
- Where the money goes: 90.5% of revenue deployed · 94.2% of spending went to programs
- Governance: 15 of 17 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $56.9M in reported program spending
- Leadership: top reported pay $469K · 24 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.5M reported
- Consistency: 33 of 33 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Review — Sustainability: Operating margin scored 51/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.