Consumer Directed Action of New York Inc

Nonprofit profile at a glance

EIN
883316866
IRS 990 coverage
2023–2023
Forms available
Form 990 2023, Form 990-EZ 2022
Location
Albany, NY, USA
Phone
5188139537
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$220,447
Expenses
$236,143
Assets
$105,753
Liabilities
$24,262

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • SUSAN MCCORMACK (PRESIDENT)

People named in this filing

  • SUSAN MCCORMACK (PRESIDENT)
  • JESSICA DE LA ROSA (TREASURER)
  • CHRIS GAUVIN (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule opromote social welfare within the meaning of section 501(c)(4)of the irc of 1986, as amended, including but not limited to: a)developing and advocating for legislation, regulations and government programs for the benefit of users and providers of the consumer directed personal assistance program (as established under chapter 81 section 77 of the session laws of New York 1995 (social services law 365-f), a program established to permit chronically ill and/or physically disabled individuals receiving home care services under medicaid or other state medical assistance programs greater flexibility and freedom of choice in obtaining such services, and b)conducting research and publicizing the positions of elected officials concerning these issues.

What it reported doing in 2023

Promoted social welfare, including the development and advocacy for legislation, regulations and government programs related to the consumer directed personal assistance program, and conducted research and publicized the positions of elected officials concerning these issues.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.6%; rating input score 52
  • Program expense ratio: 48.2%; rating input score 48
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.1%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 35.4% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 51.6% of revenue deployed · 48.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $114K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.