Modern Guidance Services Inc

Nonprofit profile at a glance

EIN
133852613
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2126650091
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$532,637
Expenses
$565,393
Assets
$330,375
Liabilities
$610,980

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

Leadership & pay

5 people listed

Executive titles in this filing

  • SOLOMON DAVIES (EXECUTIVE DIRECTOR)
  • KINGSLEY HORTON (PRESIDENT CHAIRPERSON)

Highest reported compensation

  • MAJORIE SMITH (PROGRAM DIRECTOR): $69,603 total reported compensation
  • SOLOMON DAVIES (EXECUTIVE DIRECTOR): $16,455 total reported compensation

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

Overview

Mission

Providing hourly and daily group habilitation servics including case management and transportation services for developmentally disabled individuals

What it reported doing in 2024

Hcbs group day habilitation - provide services to 9 developmentally disabled individuals hcbs hourly community habilitation services - provide at home habilitation services to approximately 4 individuals during the period transportation - provide transportation services to disabled individuals requiring habilitation services

Operating model

Revenue model
Earned-program. 97% 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. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 21
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 83
  • Program expense ratio: 77.7%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd 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: -6.1%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 1.85; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 77.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $440K in reported program spending
  • Leadership: top reported pay $70K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.