Center for Spectrum Services

Nonprofit profile at a glance

EIN
141604884
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Kingston, NY, USA
Phone
8453362616
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$13,379,526
Expenses
$13,252,052
Assets
$6,392,419
Liabilities
$4,901,827

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • EVE COHEN (VICE PRESIDENT)
  • SAMUEL J KANDEL (PRESIDENT)
  • SUSAN BUCKLER (FORMER EXECUTIVE DIRECTOR, BOARD MEMBER BEGINNING 07/01/2024)
  • CHARLOTTE MENNONA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SHELLY M BECK (CHIEF FINANCIAL OFFICER): $185,864 total reported compensation
  • CHARLOTTE MENNONA (EXECUTIVE DIRECTOR): $181,712 total reported compensation
  • CHERYL ENGEL (DH/CLINICAL): $153,457 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to evaluate individual needs, develop nurturing, therapeutic learning environments and foster professional growth. We believe that family, staff and community collaboration is the cornerstone of our success.

What it reported doing in 2024

Center for spectrum services provides New York state approved educational programs and related services to children with autism spectrum disorders. Children between the ages of 2 and 12 are serviced at center based schools in kingston and ellenville, New York. The center also has community based programs in the mid-hudson valley of New York.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: $3.97 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: 1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.77; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: 87% of revenue deployed · 87.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $11.6M in reported program spending
  • Leadership: top reported pay $186K · 16 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.