Correctional Association of New York

Nonprofit profile at a glance

EIN
135562324
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Brooklyn, NY, USA
Phone
2122545700
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,920,776
Expenses
$1,991,424
Assets
$2,349,088
Liabilities
$1,227,374

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

Leadership & pay

18 people listed

Executive titles in this filing

  • JENNIFER SCAIFE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JENNIFER SCAIFE (EXECUTIVE DIRECTOR): $216,392 total reported compensation
  • NASHLA RIVAS SALAS (SENIOR DIRECTOR): $196,838 total reported compensation
  • SUMEET SHARMA (DIRECTOR): $146,759 total reported compensation

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

Overview

Mission

Cany provides independent oversight of prisons in New York to promote transparency and accountability; safeguard the human and civil rights of incarcerated people; identify and provoke a response to harmful practices and policies; promulgate information that supports reform, and advocate for the decreased use of incarceration in New York.

What it reported doing in 2024

Cany accomplishes its mission through onsite prison monitoring, data gathering and analysis, information sharing and education, and advocacy. Cany provides independent prison oversight in the form of prison monitoring visits to state correctional facilities; correspondence by mail with incarcerated people; data analysis and reporting; and engagement with state agencies, the legislature, advocacy partners, and the general public. Each year, cany conducts 8-10 comprehensive prison monitoring visits. During fiscal year 2025, cany conducted 11 visits and published five post-visit briefings. Cany receives hundreds of phone calls, website inquiries, and emails from concerned parties; and collects administrative data through freedom of information law requests. Cany assimilates this information and communicates it to stakeholders in the form of reports, digital media, earned media coverage, legislative testimony, and public speaking engagements.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 29
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: $36.69 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.7%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 47.8%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: -6.4% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -9.1% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 85.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $216K · 18 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

Key Signals

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

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.