The Determination Center of Central New York INC EIN 20-5743601

The Determination Center of Central New York INC

EIN  20-5743601 Public charity (501(c)(3)) Syracuse, NY
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Provides preschool and after-school programs for disadvantaged children.
Leadership
Rashaad Graham · President · $43K
Money in and out
$565K revenue, $490K expenses
Bottom line
89% program efficiency

Provides preschool and after-school programs for disadvantaged children. For fiscal year 2023 it reported $565K in revenue, $490K in expenses, and $186K in net assets.Pt I

Where the money goes · FY2023
Total revenue
$565K
Pt VIII · Ln 12
Total expenses
$490K
Pt IX · Ln 25
Net assets
$186K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $75K
Where spending went · Part IX cols B–D
Program services $0.90 Management & general $0.11
Program efficiency
89%
of spending reaches programs▼ -2% vs prior filing year
Operating runway
1.3mo
months of highly liquid reserves at operating expense rate
Surplus margin
+13%
revenue over expenses, this year▲ +115% vs prior filing year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$565K
FY2023▲ +50%
Expenses
$490K
FY2023▲ +38%
Total assets
$206K
FY2023▲ +52%
Total liabilities
$9K
FY2023▲ +30%
Total revenue
$565K
Pt VIII · Ln 12
Total expenses
$490K
Pt IX · Ln 25
Net assets
$186K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$75K
Total assetsPt X · Ln 16$206K
Program-expense ratioPt IX · col B90%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

4 program services account for $872K of program spending, described in the organization's own filed words · FY2023.
01

Daycare & after school programs

$422Kprogram expense
02

Daycare & after school programs

$422Kprogram expense
03

Disadvantaged individuals

$15Kprogram expense
04

Disadvantaged individuals

$15Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CThe Determination Center of Central New York INC
EINHdr · item D20-5743601
Principal addressHdr · item CSyracuse, NY
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O50)
Ruling yearIRS BMFDec 2012

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$42,563Pt VII · Sec A
Vice President
$42,563Pt VII · Sec A
$42,563Pt VII · Sec A
Vice President
$42,563Pt VII · Sec A
Executive Director
$42,335Pt VII · Sec A
Executive Director
$42,335Pt VII · Sec A
Board Member
$40,615Pt VII · Sec A
Board Member
$40,615Pt VII · Sec A

Rashaad Graham’s $43K as President is at the 33rd percentile of top reported officer pay among 1984 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2023FY2022FY2021FY2020FY2019
Rashaad Graham$42,563$25,816$21,424
Ahmaad Graham$42,563$25,896$21,424
Bettie Graham$42,335$2,560$6,440$7,830
Kuiona Graham$40,615$26,200$22,160

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$518K · 92%
Contributions & grants$47K · 8%
Program service revenue92%$518K
Contributions & grants8%$47K
— government grantsLn 1e$9K
Total revenueLn 12$565K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.90 Management & general $0.11
Program services90%$439K
Management & general11%$52K
Total functional expensesLn 25$490K

Balance Sheet

Part X · end of year
CashLn 1$54K
Total assetsLn 16$206K
Total liabilitiesLn 26$9K
Total net assetsLn 32$186K
Months of cash on handcomputed1.3

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $54K · Operating expenses/yr $490K
1.3 months
Where the money goes
Program services
Program services $436K · Total expenses $488K
89%
Management & General
Management & general $52K · Total expenses $488K
11%
Fundraising
Fundraising $0 · Total expenses $488K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $18K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $47K · Total revenue $565K
8%
Government reliance
Government grants $9K · Total revenue $565K
2%
Earned-income share
Program service revenue $518K · Total revenue $565K
92%
Investment reliance
Investment income $0 · Total revenue $565K
0%
Program self-sufficiency
Program service revenue $518K · Total expenses $490K
106%
Growth & trend
Revenue growth (YoY)
This year $565K · Prior year $377K
+50%
Revenue CAGR
FY2019 $115K · FY2023 $565K
+49%
Net-asset trend (YoY)
End of year $186K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $565K · Expenses $490K
+13%
Liabilities-to-Assets
Total liabilities — · Total assets $206K
Net-asset ratio
Net assets $186K · Total assets $206K
90%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $206K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Rashaad Graham · Reported title PRESIDENT · Highest reported compensation $43K · Total expenses $490K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $264K · Total expenses $490K
54%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 90%
Overhead ratio 11%
Fundraising cost ratio 0%
Revenue growth 50%
Legal fee ratio 0%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2020
Total grants receivedfrom 1 funder$22K
Grants paid · 2 grants · $29K · 2023–2023
Unitemized GrantFY2023$14,516
Unitemized GrantFY2023$14,516

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2023 (Latest)$565K revenue · viewing · ⤓ 990 PDF
FY2022$377K revenue · ⤓ 990 PDF
FY2021$346K revenue · ⤓ 990 PDF
FY2020$185K revenue · ⤓ 990 PDF
FY2019$115K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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