Structural Deficit
What does this mean?
Persistently low financial health over 5 years despite strong programmatic output. They are borrowing from their future (or bleeding an endowment) to pay for today's programs.
The Path Forward
The Truth-Teller
Forces necessary, painful cuts to preserve the core. It demands that the organization stop borrowing from its future and align its current programmatic output with actual sustainable revenue.
Title
Representative Institutions
Institutional Epochs
Historical Performance
| Year | Revenue | Top Comp | Comp % Rev | Score | Phase Label | Outlook | Details |
|---|---|---|---|---|---|---|---|
| 2023 | — | — | 13.6% | 32 | Critical Intervention Needed | Decline Risk | |
| 2022 | — | — | 5.7% | 34 | Critical Intervention Needed | Decline Risk | |
| 2021 | — | — | 3.9% | 35 | Financially Distressed | Decline Risk | |
| 2020 | — | — | 8.1% | 34 | Critical Intervention Needed | Decline Risk | |
| 2019 | — | — | 5.3% | 34 | Critical Intervention Needed | Decline Risk | |
| 2018 | — | — | 14.9% | 30 | Critical Intervention Needed | Decline Risk | |
| 2017 | — | — | 9.8% | 29 | Critical Intervention Needed | Decline Risk | |
| 2016 | — | — | 1.9% | 42 | Fragile | Decline Risk | |
| 2015 | — | — | 57.6% | 19 | Critical Intervention Needed | Decline Risk | |
| 2014 | — | — | 13.8% | 27 | Critical Intervention Needed | Decline Risk | |
| 2013 | — | — | 5.7% | 34 | Critical Intervention Needed | Decline Risk | |
| 2012 | — | — | 5.8% | 34 | Critical Intervention Needed | Stable Watch | |
| 2011 | — | — | 5.0% | 34 | Critical Intervention Needed | Stable Watch |
Officer compensation history
Tax year 2023
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| MICHAEL CAPASSO | GENERAL DIRE | 5.1% of Rev | ||
| KRISTIN SAMPSON | Secretary | 1.6% of Rev | ||
| MARTINA ARROYO | Board Member | — | ||
| HARRIET NEWMAN COHEN | Board Member | — | ||
| MARCO FIORESE | Board Member | — | ||
| DENYCE GRAVES | Board Member | — | ||
| JENNIFER GUCCI | Board Member | — | ||
| GRANT HANESSIAN | Board Member | — | ||
| THOMAS MINA JR | BOARD CHAIRM | — | ||
| JOHNATHAN MILLER | Board Member | — | ||
| ROY NIEDERHOFFER | Board President | — |
Tax year 2022
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| MICHAEL CAPASSO | GENERAL DIRE | 2.6% of Rev | ||
| KRISTIN SAMPSON | Secretary | 2.6% of Rev | ||
| JENNY GUCCI | Board Member | — | ||
| MARA KAPLAN-PRUZANSKI | Board Member | — | ||
| DIANA LANGER-MARCUS | Board Member | — | ||
| ROY NIEDERHOFFER | BOARD CHAIRM | — | ||
| TOBIAS PICKER | Board Member | — | ||
| KENNETH ROSEN | BOARD CHAIRM | — |
Tax year 2021
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| MICHAEL CAPASSO | GENERAL DIRE | 8.5% of Rev | ||
| KRISTIN SAMPSON | Secretary | 2.9% of Rev | ||
| JENNY GUCCI | Board Member | — | ||
| MARA KAPLAN-PRUZANSKI | Board Member | — | ||
| DIANA LANGER-MARCUS | Board Member | — | ||
| ROY NIEDERHOFFER | BOARD CHAIRM | — | ||
| TOBIAS PICKER | Board Member | — | ||
| KENNETH ROSEN | BOARD CHAIRM | — |
Score breakdown
The three components combine into a single 0–100 score weighted as shown. Full methodology →
Peer comparison
Compared to 699 other orgs in NY with NTEE prefix A6.
Most-divergent component: financial score sits 31 points below the peer median (0 vs. 31).
5-year trend: Structural Deficit
Persistently low financial health over 5 years despite strong programmatic output. They are borrowing from their future (or bleeding an endowment) to pay for today's programs.
Overall score has gone from 34 → 32 over 5 years (declining by 2 points).
What's driving this score
- Comp-to-revenue ratio of 13.6% sits within the sector's healthy band (18–22%).
- Financial resilience score in the bottom quartile — reserves and liabilities ratios warrant review.
What would change this score
The two changes that would most improve this score:
- Build cash reserves to at least 3 months of operating expenses — moves financial resilience score meaningfully (~10 points).
Improving governance is a board decision. These are the levers.