Greenburger Center for Social and Criminal Justice Inc
Nonprofit profile at a glance
- EIN
- 464188973
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- New York, NY, USA
- Phone
- 5189290631
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Rehabilitation Services for Offenders
Reported finances
- Revenue
- $2,671,057
- Expenses
- $861,918
- Assets
- $15,099,485
- Liabilities
- $7,649,687
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- CHERYL ROBERTS (EXECUTIVE DIRECTOR)
- FRANCIS GREENBURGER (PRESIDENT/CHAIRMAN)
Highest reported compensation
- CHERYL ROBERTS (EXECUTIVE DIRECTOR): $210,000 total reported compensation
- DAMON ROWE (SECRETARY): $123,132 total reported compensation
- SETH COSTON (DIRECTOR): $80,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The center advocates for reforms to the criminal justice system to promote other alternatives rather than just punishment; divert people with serious mental illness from the criminal justice system; and preserve human dignity and the chance for people to re-enter society as productive and law abiding members.
What it reported doing in 2024
Alternative to incarceration: promoting research and assessment of the current issues and problems plaguing the criminal justice system. The organization provides a published newsletter to educate the general public in the united states with respect to the need for criminal justice reform. Additionally, the organization seeks to promote local development and assist reentry for those who have spent time inside the criminal justice system back into society, as well as develop and provide programs that can be used as an alternative to incarceration.
Operating model
- Revenue model
- Grant-funded. 98% of the money available for current operations came from government grants.
- 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 filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 70
- Accountability: 66
- Sustainability: 76
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.5%; rating input score 27
- Program expense ratio: 84.5%; rating input score 85
- Fundraising efficiency: $106.9 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 57.1%; rating input score 57; 9th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 67.7%; rating input score 96; 96th percentile among comparable filings
- Total-asset coverage ratio: 17.52; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0.51; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 47.9%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: 8.2% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 24.3% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: 27.1% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: 27.5% of revenue deployed · 84.5% of spending went to programs
- Governance: 4 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $729K in reported program spending
- Leadership: top reported pay $210K · 7 people listed · 1 of 6 pay-setting controls reported
- Consistency: 32 of 32 current checks pass
- Schedules: 8 filed schedules · includes major donors and executive pay
- Filing history: 10 filing years from 2014 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 — Financial Efficiency: Mission deployment rate scored 27/100.
- Review — Accountability: Independent voting board scored 57/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Officer compensation ratio scored 1/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.