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 |
|---|---|---|---|---|---|---|---|
| 2024 | Hidden | Hidden | — | — | Unknown | — | |
| 2023 | — | — | 25.4% | 38 | Critical Intervention Needed | Gov Risk | |
| 2022 | — | — | 10.6% | 52 | Fragile | Stable Watch | |
| 2021 | — | — | 11.4% | 49 | Fragile | Stable Watch | |
| 2020 | — | — | 14.7% | 49 | Fragile | Recovery | |
| 2019 | — | — | 20.2% | 31 | Critical Intervention Needed | Gov Risk | |
| 2018 | — | — | — | 51 | Fragile | Recovery | |
| 2017 | — | — | 12.4% | 48 | Fragile | Recovery | |
| 2016 | — | — | 18.1% | 37 | Fragile | Decline Risk | |
| 2015 | — | — | — | 47 | Financially Distressed | Decline Risk | |
| 2014 | — | — | — | 47 | Fragile | Recovery | |
| 2013 | — | — | — | 39 | Financially Distressed | Recovery | |
| 2012 | — | — | — | 35 | Critical Intervention Needed | Decline Risk | |
| 2011 | — | — | — | 51 | Fragile | Stable Watch |
Officer compensation history
Tax year 2025
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| JUSTIN NESTOR | Artistic Director | Hidden | ||
| RUBEN POLENDO | Artistic Director | — | ||
| JIMMY WALDEN | CHAIRMAN | — | ||
| RYAN WEST | Treasurer | — | ||
| THOMAS PEARSON | Secretary | — | ||
| MARJORIE GART | Board Member | — | ||
| JUDITH MILLER | Board Member | — |
Tax year 2023
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| JUSTIN NESTOR | Artistic Director | Hidden | ||
| RUBEN POLENDO | Artistic Director | — | ||
| JAMES WALDEN | CHAIRMAN | — | ||
| THOMAS PEARSON | Treasurer | — | ||
| AYSAN CELIK | Secretary | — | ||
| MARJORIE GART | Board Member | — | ||
| RYAN WEST | Board Member | — | ||
| JUDITH MILLER | Board Member | — |
Tax year 2022
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| JUSTIN NESTOR | Artistic Director | Hidden | ||
| JUSTIN NESTOR | Artistic Director | Hidden | ||
| SCOTT SPAHR | Board Member | Hidden | ||
| RUBEN POLENDO | Artistic Director | — | ||
| JAMES WALDEN | CHAIRMAN | — | ||
| AYSAN CELIK | Secretary | — | ||
| THOMAS PEARSON | Treasurer | — | ||
| JUDITH MILLER | Board Member | — | ||
| MARJORIE GART | Board Member | — | ||
| RYAN WEST | Board Member | — | ||
| RUBEN POLENDO | Artistic Director | — | ||
| JAMES WALDEN | CHAIRMAN | — | ||
| THOMAS PEARSON | Treasurer | — | ||
| AYSAN CELIK | Secretary | — | ||
| MARJORIE GART | Board Member | — | ||
| RYAN WEST | Board Member | — | ||
| JUDITH MILLER | Board Member | — |
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: program score sits 16 points above the peer median (45 vs. 29).
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.
What's driving this score
- Comp-to-revenue ratio of 25.4% is modestly above the sector's healthy band (18–22%) — worth monitoring.
- 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:
- Separate signing authority from fundraising authority when both are held by one person — removes the concentration penalty (~12 points).
- 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.