Acute Resource Divergence
What does this mean?
Revenue is contracting significantly, but executive compensation percentage is rising. The organization is refusing to adjust its administrative overhead to match its new economic reality.
The Path Forward
The Realignment
Forces immediate balancing of administrative bloat against actual programmatic output. It demands that every dollar extracted for overhead be justified by community impact.
Title
Representative Institutions
Institutional Epochs
Historical Performance
| Year | Revenue | Top Comp | Comp % Rev | Score | Phase Label | Outlook | Details |
|---|---|---|---|---|---|---|---|
| 2023 | — | — | 34.8% | 23 | Critical Intervention Needed | Recovery | |
| 2022 | — | — | 35.5% | 19 | Critical Intervention Needed | Gov Risk | |
| 2021 | — | — | 2.1% | 34 | Critical Intervention Needed | Stable Watch | |
| 2020 | — | — | 5.0% | 30 | Critical Intervention Needed | Recovery | |
| 2019 | — | — | 3.5% | 26 | Critical Intervention Needed | Recovery | |
| 2018 | — | — | 10.1% | 31 | Critical Intervention Needed | Stable Watch | |
| 2016 | — | — | — | 31 | Critical Intervention Needed | Decline Risk | |
| 2015 | — | — | — | 43 | Financially Distressed | Decline Risk | |
| 2014 | — | — | — | 47 | Fragile | Stable Watch | |
| 2013 | — | — | — | 47 | Fragile | Stable Watch |
Officer compensation history
Tax year 2023
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| Vangeline Helene Gand | Artistic Director | 22.2% of Rev | ||
| Jane Friedman | Board President | — | ||
| Paul Barlett | Advisor | — | ||
| Amanda Caughey | Secretary | — | ||
| Joanne Djele | Board Member | — | ||
| Shoshana Green | Advisor | — |
Tax year 2022
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| Vangeline Helene Gand | Artistic Director | 1.6% of Rev | ||
| Jane Friedman | Board President | — | ||
| Paul Barlett | Advisor | — | ||
| Amanda Caughey | Secretary | — | ||
| Shoshana Green | Advisor | — | ||
| Geoff Shelton | Board Member | — |
Tax year 2021
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| Vangeline Helene Gand | Artistic Director | 2.1% of Rev | ||
| Geoff Shelton | Treasurer | — | ||
| Jane Friedman | Board President | — | ||
| Paul Barlett | Advisor | — | ||
| Amanda Caughey | Secretary | — | ||
| Shoshana Green | Advisor | — |
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 16 points below the peer median (15 vs. 31).
5-year trend: Acute Resource Divergence
Revenue is contracting significantly, but executive compensation percentage is rising. The organization is refusing to adjust its administrative overhead to match its new economic reality.
Overall score has gone from 26 → 23 over 5 years (declining by 3 points).
What's driving this score
- Comp-to-revenue ratio of 34.8% is above the 90th percentile for orgs of this size (healthy band: 18–22%).
- Financial resilience score in the bottom quartile — reserves and liabilities ratios warrant review.
- Sustained governance decline: score fell from 58 to 42 across 4 years — a multi-year pattern, not a single bad filing.
What would change this score
The two changes that would most improve this score:
- Reduce top-officer compensation from 34.8% to under 22% of revenue — would move governance score by ~26 points.
- Separate signing authority from fundraising authority when both are held by one person — removes the concentration penalty (~12 points).
Improving governance is a board decision. These are the levers.