Shield of David Inc

Nonprofit profile at a glance

EIN
131740041
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Flushing, NY, USA
Phone
7189398700
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Official website

Reported finances

Revenue
$33,087,198
Expenses
$34,617,338
Assets
$23,580,118
Liabilities
$15,475,233

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

Leadership & pay

20 people listed

Executive titles in this filing

  • CONNIE SCHRAFT (VICE PRESIDENT)
  • LORI REINSBERG (PRESIDENT)

Highest reported compensation

  • MARNI SUSSMAN (EXEC. DIRECTOR): $249,048 total reported compensation
  • ELIZABETH LAMARCA (ASSOCIATE EXEC. DIRECTOR): $211,361 total reported compensation
  • LISA J STEWART (CONTROLLER): $188,716 total reported compensation

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

Overview

Mission

Organized for the purpose of providing educational and other services to individuals who are developmentally disabled. Our mission is to work in partnership with families and communities to enable children and adults with developmental disabilities to lead meaningful lives. Our focus is on fostering each individual's independence as a full-fledged member of his or her family and community, and collaborating in families' life-long efforts to provide rich lives for their children.

What it reported doing in 2024

Education services / school programs: provided to over 420 students. Preschool program provides multidisciplinary evaluations, special education and related services to children, ages 3 to 5 in a child centered classroom setting. Specialized instruction for children who display characteristics on the autism spectrum include structured teaching, aided language, and visual supports. Preschool also includes integrated classes that provide an opportunity for children with special needs to learn and play with typically developing children. Also, our school age program provides special education programming, person centered planning, speech, counseling, occupational and physical therapy to children ages 6 to 21 who have been diagnosed with a developmental disability.

Operating model

Revenue model
Earned-program. 96% 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

STRONG - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 25
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.1%; rating input score 93
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: $1,739.78 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -4.6%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -0.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 93.1% of revenue deployed · 89% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $30.8M in reported program spending
  • Leadership: top reported pay $249K · 20 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.2M reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 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: 7 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.