Brackett Foundation
Nonprofit profile at a glance
- EIN
- 161523586
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Hamilton, NY, USA
- Phone
- 3158243435
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- International Development
Reported finances
- Revenue
- $471,719
- Expenses
- $583,110
- Assets
- $1,754,843
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Russell Brackett (Executive Director/Chair)
People named in this filing
- Russell Brackett (Executive Director/Chair)
- Brian Brackett (Trustee)
- John Littleton (Trustee)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Believing that the best hope for peace and happiness for mankind lies in education, we are dedicated to assisting refugees or displaced persons of any race, nationality, or creed to acquire an education. The focus is on refugees from Burma in Thailand, India, and Bangladesh.
What it reported doing in 2025
Programs in Thailand Projects: BREF supports several projects that are devoted to helping refugees acquire education and skills in Thailand. Many of these are programs within refugee camps. In the Mae La Refugee camp we support a program linking English language students virtually with volunteer ESL teachers from all over the world for practice in conversational English as well as supporting computer programs. We continued our support of the Ban Nai Soi Community Learning Center in Mae Hong Son which helps students in a wide variety of ways including Thai language instruction and completion of high school requirements. We continued to support the migrant school at the Mae Tao Clinic. Successfully passing the American GED exam allows students who did not go to high school in Thailand qualify for university admission. In 2025 BREF supported 25 students at the BEAM Education Foundation in Chiang Mai to pay for the costs of the GED exams. BREF also continues to support a program in Bangkok that provides English and Thai instruction and basic computer skills to migrant Burmese workers. At the High school level, BREF contributes to Minmahaw High School in Mae Pa as it transitions from visiting volunteer teachers to full time local teachers. BREF also supports Mae Kwee High School on the border of Karen state in Myanmar and Thailand. BREF supported the school from 2003-2018 but as life became more stable in Karen state, the school closed in 2018. An increase in the refugee population after the 2019 military coup in Myanmar prompted the reopening of the school and renewed support from BREF. In 2025 BREF provided funding for 15 teachers at Mae Kwee School.Political unrest continues to challenge education for internally displaced students. Local communities have worked hard to keep their schools open and continue to work to overcome interruptions in their children's education. We supported 9 elementary and middle schools serving over 700 children in IDP areas where there is no support for education from the government. In the months since the coup, some of these schools temporarily closed or relocated due to government shelling. One of these is a unique animist school where Karen traditions are taught by elders from the community. BREF supported a new Food Security Project in 2025 for 3 middle schools and their villages. This two year project will establish vegetable gardens and orchards, irrigation systems and fencing in order to provide year round food security for the community.We continue to support Children On The Edge (COTE) who provides early childhood education for refugee children.
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 97
- Transparency & Controls: 75
- Accountability: 73
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.9%; rating input score 98
- Fundraising efficiency: $74.6 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 2 of 8 controls in place; rating input score 25
- Claims monitoring procedures: Pass
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Pass
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 98.1%; rating input score 98; 60th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 75%; rating input score 75; 22nd 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: Fail
- 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: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -23.6%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 3.01; rating input score 69; 69th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 5.1% per year; rating input score 100; 51st percentile among comparable filings
- Revenue growth: 4.6% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 7% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.9% of spending went to programs
- Governance: 6 of 8 board members independent · 5 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $571K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 18 of 19 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 14 filing years from 2012 to 2025
- 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 10/100.
- Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.