The Viscardi Center Inc

Nonprofit profile at a glance

EIN
111814883
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Albertson, NY, USA
Phone
5164651575
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$7,420,625
Expenses
$5,361,681
Assets
$40,243,042
Liabilities
$5,905,995

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

Leadership & pay

26 people listed

Executive titles in this filing

  • Dr Christopher Rosa (President/CEO)
  • Sheryl P Buchel (Executive Vice President/CFO)

Highest reported compensation

  • Dr Christopher Rosa (President/CEO): $481,964 total reported compensation
  • Sheryl P Buchel (Executive Vice President/CFO): $332,443 total reported compensation
  • Michael Caprara (Chief Information Officer): $244,378 total reported compensation

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

Overview

Mission

Empowering people with disabilities to be active, independent and self-sufficient participants in our society. Through education, training, research, leadership and example, we seek to provide the highest quality services and to influence national attitudes, policies and legislation in ways that will lead to the greatest benefit for the people we serve.

What it reported doing in 2024

The Research, Innovation and Expansion programs promote the development of innovative ways to better serve and empower individuals with disabilities through the funding of new technologies and programs. One such initiative is Digital Accessibility Services (DAS). DAS helps businesses and organizations meet evolving industry standards and ensures that customers, students and employees with disabilities get the most out of digital media ensuring section 508 and ADA compliance. A second initiative is the Disability Entrepreneurship Institute which is an extraordinary resource that educates and transforms innovative self-starters to achieve self-employment success.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 64% for direct work, and 36% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 88
  • Accountability: 97
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.4%; rating input score 47
  • Program expense ratio: 51.9%; rating input score 52
  • Fundraising efficiency: $2.91 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd 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: 97.6%; rating input score 98; 33rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.7%; rating input score 95; 25th 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: 27.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 7.51; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 39.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 47.4% of revenue deployed · 51.9% of spending went to programs
  • Governance: 18 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.8M in reported program spending
  • Leadership: top reported pay $482K · 26 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $731K reported
  • Consistency: 45 of 46 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 47/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.