The Osborne Association

What it reported doing in 2024

Achieving ecomonic independenceworkforce development: offers comprehensive employment services, including assessment, job readiness training, career counseling, skills development, job placement, and retention support to individuals with criminal justice involvement.career center ("the center") provides men and women with criminal records with environmental and financial literacy education, and comprehensive career development, including soft skills and hard skills training that prepares them to enter and advance in sector-specific fields. The center places participants in jobs that support their growth, their families, and the environment. The center offers group and individual counseling to identify and address participants' needs and provide referral services. Career coaches offer services that include family support, educational and vocational support, skill-building activities, goal-setting and civic engagement to assist participants achieve long-term economic independence. Training to work provides men and women on work release the opportunity to expand their education and increase their employment skills in today's fastest-growing fields: construction, waste management, food service and other industries.justice community supports court-involved young adults (ages 18-24) in reconnecting with their families and communities to turn toward success in life. The program includes environmental and financial literacy training, career coaching, individual counseling and group support, community benefit projects, employment counseling, job placement and educational support. Prepare offers a range of opportunities to fathers and those who serve in father-figure roles to increase their parenting skills while strengthening their relationships. The association's programs include job readiness training, internships, and employment assistance to increase economic stability for participants and their families. The program consists of the fatherhood initiative and responsible fatherhood opportunities for reentry and mobility program (reform) funded activities to improve employability and strengthen the participant's emotional and material support for their children.arches is a partnership with the nyc department of probation that reduces participant involvement with the criminal justice system. Arches provides positive intervention among youth on probation by providing support groups, assisting youth in identifying negative behaviors and maladaptive patterns of thinking, and providing mentors from the same communities and with similar experiences with the criminal justice system.nextsteps is a partnership with the nyc department of probation focused on young people residing in or near New York city housing authority ("nycha") developments. Nextsteps is a positive intervention for youth who may be exposed to negative behaviors and maladaptive patterns of thinking. The program provides mentors from the same communities to build positive pathways and reveal opportunities to participating youth.janitorial & maintenance services (jms): a social enterprise providing transitional employment, skills training, and work experience in custodial services for individuals with barriers to employment, including disabilities and substance use histories.

Financial Efficiency

• Mission deployment rate: 78.2%; rating input score 78
• Program expense ratio: 75%; rating input score 75
• Fundraising efficiency: $23.25 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

• Consistency checks: 94.4%; rating input score 94; 22nd percentile among comparable filings
• Pay-setting controls: 3 of 6 controls in place; rating input score 50
  • Compensation committee: Pass
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • 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: 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: -4.3%; rating input score 18; 18th percentile among comparable filings
• Total-asset coverage ratio: 0.81; rating input score 29; 29th percentile among comparable filings
• Liabilities to assets ratio: 0.64; rating input score 20; 20th percentile among comparable filings
• Officer compensation ratio: 4.2%; rating input score 58; 58th percentile among comparable filings

Growth

• Program expense growth: 7.4% per year; rating input score 100; 58th percentile among comparable filings
• Revenue growth: 8.2% per year; rating input score 100; 66th percentile among comparable filings
• Asset growth: 15.6% per year; rating input score 100; 82nd percentile among comparable filings