Grace Alternative to Incarceration Inc
Nonprofit profile at a glance
- EIN
- 844604026
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-N 2023
- Location
- Brooklyn, NY, USA
- Phone
- 3473598470
- Rating
- 62
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Delinquency Prevention
Reported finances
- Revenue
- $581,196
- Expenses
- $451,200
- Assets
- $159,996
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Joseph Charles (CEO)
Highest reported compensation
- Joseph Charles (CEO): $190,000 total reported compensation
- Natalie Laguerre (Human Resource): $130,000 total reported compensation
- Franklin Brown (Youth Counselor): $84,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Grace Alternative curriculum systematically assists students in developing the skills they need to enhance their personal and social conflicts by constructing relationship-building activities counseling restorative practice circles and mental health discussions with students. Restorative practices are woven throughout the curriculum to encourage accountability empathy and community healing by guiding students to reflect on the impact of their actions and engage in meaningful problem-solving with peers and staff. Our goal is to empower these young individuals to break the destructive habits hindering their school and community success. Through restorative circles peer mediation and collaborative reflection we strive to instill a sense of commitment in young people encouraging pro-social behavior strong interpersonal skills and a hopeful outlook on their future.
What it reported doing in 2025
Grace Alternative curriculum systematically assists students in developing the skills they need to enhance their personal and social conflicts by constructing relationship-building activities counseling restorative practice circles and mental health discussions with students. Restorative practices are woven throughout the curriculum to encourage accountability empathy and community healing by guiding students to reflect on the impact of their actions and engage in meaningful problem-solving with peers and staff. Our goal is to empower these young individuals to break the destructive habits hindering their school and community success. Through restorative circles peer mediation and collaborative reflection we strive to instill a sense of commitment in young people encouraging pro-social behavior strong interpersonal skills and a hopeful outlook on their future. In addition the curriculum incorporates gang affirmation awareness which educates students on the dangers consequences and social impacts of gang involvement. Through open discussions reflective exercises restorative dialogues and positive identity-building activities students learn to recognize the risks of gang affiliation affirm their commitment to safe and constructive life choices and strengthen their personal resilience against negative peer influences.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 56
- Accountability: 67
- Sustainability: 51
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.8%; rating input score 73
- Program expense ratio: 93.8%; rating input score 94
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings
Transparency & Controls
- Consistency checks: 77.8%; rating input score 78; 0th 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: Pass
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 22.4%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 0.35; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 71.8%; rating input score 0; 0th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 72.8% of revenue deployed · 93.8% of spending went to programs
- Governance: 4 of 6 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $423K in reported program spending
- Leadership: top reported pay $190K · 6 people listed · 1 of 6 pay-setting controls reported
- Consistency: 36 of 38 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes executive pay
- Contacts: How to reach this organization
- Money network: 6 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.
- High — Financial Efficiency: Fundraising efficiency scored 1/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Sustainability: Officer compensation ratio scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.