NeuSpark PDS
Legal name: Program Development Services
Nonprofit profile at a glance
- EIN
- 112715916
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Aug 2026
- Forms available
- Form 990 2024
- Location
- Brooklyn, New York, US
- Phone
- (718) 256-2212
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $33,019,581
- Expenses
- $31,400,443
- Assets
- $38,586,507
- Liabilities
- $10,566,094
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- ELIZABETH LYNAM (EXECUTIVE DIRECTOR)
- LYNN VAIRO (EXECUTIVE DIRECTOR (THROUGH 3/2024))
Highest reported compensation
- ELIZABETH LYNAM (EXECUTIVE DIRECTOR): $241,194 total reported compensation
- ROSEMARIE GOODEN (CHIEF FINANCIAL OFFICER (LEFT 1/2025)): $188,882 total reported compensation
- HOK CHUI (CONTROLLER): $146,297 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
At NeuSpark PDS, we empower people with intellectual and/or developmental disabilities through innovative, person-centered services that promote dignity, inclusion, and lifelong growth.
What it reported doing in 2024
Community habilitation provides support to individuals living in the community.
Operating model
- Revenue model
- Other-operating. 96% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 70
- Accountability: 95
- Sustainability: 51
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.5%; rating input score 88
- Program expense ratio: 91.2%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 10th 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: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.9%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 1.23; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.27; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 3.9%; rating input score 61; 61st percentile among comparable filings
Growth
- Program expense growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings
- Revenue growth: 4.7% per year; rating input score 100; 41st percentile among comparable filings
- Asset growth: 9.7% per year; rating input score 100; 63rd percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 87.5% of revenue deployed · 91.2% of spending went to programs
- Governance: 7 of 7 board members independent · 8 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $28.6M in reported program spending
- Leadership: top reported pay $241K · 15 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $2.5M reported
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
- Review — Sustainability: Operating margin scored 53/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.