Boca Raton Achievement Center Inc

Nonprofit profile at a glance

EIN
993082832
IRS 990 coverage
2024–2024
Forms available
Form 990 2024
Location
Boca Raton, FL, USA
Phone
5615599768
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$342,148
Expenses
$101,270
Assets
$1,897,104
Liabilities
$1,656,226

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Jane Kaufman (President)
  • Evelyn Falconer (Executive Director)

People named in this filing

  • Jane Kaufman (President)
  • Patrice Huber (Secretary)
  • Craig Eppy (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide students with disabilities a learning environment based on individual needs and strengths, rooted in support, consistency, and kindness and centered on a sense of community and inclusion. Giving students the support to explore and acquire skills necessary to succeed in education, independent living, and the career of their choice.

What it reported doing in 2024

Our mission is to provide students with disabilities a learning environment based on individual needs and strengths, rooted in support, consistency, and kindness, and centered on a sense of community and inclusion giving each student the support they need to explore and acquire skills necessary to succeed in education, independent living, and the career of their choice. BRACs Summer Program offers a structured and enriching experience designed specifically for students with Autism Spectrum Disorder and related disabilities. With a balance of academics, recreation, and social development, our program helps students maintain progress while enjoying the fun and freedom of summer. Each day includes engaging activities and opportunities for connection, along with weekly field trips that give students real-world experiences and lasting memories. In 2024, the organization was still developing its program.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 82
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1%; rating input score 1
  • Program expense ratio: 3.2%; rating input score 3
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 70.4%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 18.73; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.87; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 1% of revenue deployed · 3.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $3K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 3/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.