Boley-par Inc

Nonprofit profile at a glance

EIN
463480340
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Pinellas Park, FL, USA
Phone
7275457564
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Reported finances

Revenue
$5,723,165
Expenses
$5,723,165
Assets
$250,263
Liabilities
$150,263

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JAMES MILLER (PRESIDENT)

Highest reported compensation

  • AMY SCHOLZ (TREASURER/CFO): $297,663 total reported compensation
  • JAMES MILLER (PRESIDENT): $295,707 total reported compensation
  • KEVIN MARRONE (DIRECTOR): $215,936 total reported compensation

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

Overview

Mission

The corporation has been formed to act as the parent organization for: boley centers, inc., operation par, inc., and personal enrichment through mental health services, inc. As the parent entity of the new corporate system, the corporation will provide strategic, operational and administrative leadership for the system. The corporation intends to focus on creating opportunities for a more effective, fiscally sound, high quality service delivery system. By combining the resources of boley centers, inc., operation par, inc., and personal enrichment through mental health services, inc. As part of one corporate system, the corporation will work toward improving and enhancing the health and welfare of residents in the communities served.

What it reported doing in 2024

As the parent entity of boley centers, inc., operation par, inc., and personal enrichment through mental health services, inc., boley-par inc. Coordinates the activities of these entities and provides strategic, operational and administrative leadership for the system. From a strategic standpoint, the corporation focuses on creating opportunities for a more effective, fiscally sound, high quality service delivery system. Operationally, the corporation provides greater economies of scale to improve the delivery of services and quality of care at lower costs. Also, boley-par, inc. Provides financial, human resource, purchasing, property management, and information technology systems to its subsidiaries.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 89
  • Accountability: 68
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $5.7M in reported program spending
  • Leadership: top reported pay $298K · 13 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 3 filed related-organization links
  • 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 — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.