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 |
|---|---|---|---|---|---|---|---|
| 2025 | Hidden | Hidden | — | — | Unknown | — | |
| 2023 | — | — | 18.0% | 34 | Critical Intervention Needed | Decline Risk | |
| 2022 | — | — | 17.1% | 47 | Fragile | Stable Watch | |
| 2021 | — | — | 12.1% | 49 | Fragile | Stable Watch |
Officer compensation history
Tax year 2026
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| KIMBERLY DOUCETTE | Artistic Director | 24.7% of Rev | ||
| LIANNA MAGGER | Executive Director | 23.9% of Rev | ||
| DAVID COLE | Board President | — | ||
| JONATHAN WHITNEY | Board President | — | ||
| TANYA KERNS | Treasurer | — | ||
| JENNIFER CIPOLLA | Secretary | — | ||
| MADDIE GELLER | Board Member | — | ||
| JACINTH MCKENZIE | Board Member | — | ||
| ELIZABETH LOCKMAN | Board Member | — | ||
| KAREN KEGELMAN | Board Member | — |
Tax year 2023
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| LIANNA MAGGER | Executive Director | 14.5% of Rev | ||
| DAVID COLE | Board President | — | ||
| JONATHAN WHITNEY | Board President | — | ||
| TANYA KERNS | Treasurer | — | ||
| JENNIFER CIPOLLA | Secretary | — | ||
| MARIANA SILLIMAN | Board Member | — | ||
| DAVID FLEMING | Board Member | — | ||
| MADELEINE BAYARD | Board Member | — | ||
| ELIZABETH LOCKMAN | Board Member | — | ||
| FARAN BRADY | Board Member | — |
Tax year 2022
| Name | Title | Phone | Compensation | |
|---|---|---|---|---|
| LIANNA MAGGER | Executive Director | 5.4% of Rev | ||
| JONATHAN WHITNEY | Board President | 0.1% of Rev | ||
| DAVID COLE | Board President | — | ||
| TANYA KERNS | Treasurer | — | ||
| JENNIFER CIPOLLA | Secretary | — | ||
| MARIANA SILLIMAN | Board Member | — | ||
| DAVID FLEMING | Board Member | — | ||
| MADELEINE BAYARD | Board Member | — | ||
| ELIZABETH LOCKMAN | Board Member | — | ||
| FARAN BRADY | Board Member | — |
Score breakdown
The three components combine into a single 0–100 score weighted as shown. Full methodology →
Peer comparison
Compared to 23 other orgs in DE with NTEE prefix A6.
Most-divergent component: program score sits 10 points above the peer median (45 vs. 35).
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 18.0% 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:
- 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.