Henry Viscardi School

Nonprofit profile at a glance

EIN
112024514
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Albertson, NY, USA
Phone
5164651575
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$20,177,757
Expenses
$18,328,328
Assets
$16,817,849
Liabilities
$20,755,958

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

Leadership & pay

21 people listed

Executive titles in this filing

  • Dr Chris Rosa pd by Viscardi Center (President of Henry Viscardi School)

Highest reported compensation

  • Dr Chris Rosa pd by Viscardi Center (President of Henry Viscardi School): $481,964 total reported compensation
  • Sheryl P Buchel pd by Viscardi Ctr (CFO): $332,443 total reported compensation
  • Angelo Zegarelli (Superintendent): $256,115 total reported compensation

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

Overview

Mission

Founded in 1962 by Dr. Henry Viscardi, Jr., the Henry Viscardi School is an accredited model school that offers parents of children with severe physical disabilities and who often require life-sustaining medical treatment throughout the day, a traditional educational setting that provides rigorous academics and opportunities for personal growth and leadership development. Its specialized, accessible educational setting provides a fully-enriched academic program, a variety of therapies, assistive technology and medical supports to students who may otherwise need to receive instruction in their homes or a hospital. An alternative choice for parents and a resource to school districts that cannot accommodate the academic, health and assistive technology needs of children, Pre-K through grade 12, with severe disabilities. Its core academics are combined with robust cultural enrichment that enables students to be active, independent, self-sufficient participants in society.

What it reported doing in 2024

After school programs: Provides opportunities to develop academic, athletic and life skills through extracurricular Programs. The After-School programs include Cubbies/Cougars Basketball, Independent Living Overnights, Friday Night Recreation and Academic Intervention Services (AIS). These programs enable our students to be provided with academic support as well as a place to utilize athletic and functional skills critical to the development of the "whole child" at the Henry Viscardi School. In addition, RAMP (Reaching All My Potential) students participate in an extended day program, approximately once per month. The students who have completed 12 years of school continue to work towards their diploma goals, prepare meals, participate in selected recreational activities, and practiced social skills supporting their successful transition to post secondary life.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 89
  • Accountability: 100
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.8%; rating input score 87
  • Program expense ratio: 92.7%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.2%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 1.23; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 1.2% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 86.8% of revenue deployed · 92.7% of spending went to programs
  • Governance: 12 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $17M in reported program spending
  • Leadership: top reported pay $482K · 21 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $1M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.