Elmy's Special Services Inc

Nonprofit profile at a glance

EIN
020590957
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Brooklyn, NY, USA
Phone
7187897539
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$12,666,902
Expenses
$10,754,352
Assets
$6,136,501
Liabilities
$4,815,751

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

Leadership & pay

7 people listed

Highest reported compensation

  • RAY KNIGHTS (EXECUTIVE DI): $273,423 total reported compensation
  • SIKANDAR KALIM SYED (OFFICER): $125,846 total reported compensation
  • TAMARA MCDONALD (OFFICER): $108,969 total reported compensation

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

Overview

Mission

To serve and support individual, and their families, with mental and/or development disabilities. The agency offers case management, day programs, residential services option, evaluation and other valuable services to community

What it reported doing in 2024

Habilitation and repite servics: habilitaion services are provide in the place of residence of the developmentally disabilities, including assistance acquisition improvement of self help skills related to activities of daily living such as personal grooming and cleanlinesss bed making and household chores, eating and prepartion of food. Group day habilition services are also provide at location. Respite sercices: provision of temporary, short term releif for families and care-providers which enables them to arrage for intensive participant care and suprvision.

Operating model

Revenue model
Earned-program. 87% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 66
  • Accountability: 77
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.6%; rating input score 76
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.1%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.78; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 75.6% of revenue deployed · 89.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $9.6M in reported program spending
  • Leadership: top reported pay $273K · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.