Brain Injury Association of Massachusetts Inc

Nonprofit profile at a glance

EIN
042753269
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Westborough, MA, USA
Phone
5084750032
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$2,642,106
Expenses
$2,406,155
Assets
$7,919,943
Liabilities
$376,359

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

Leadership & pay

14 people listed

Executive titles in this filing

  • NICOLE M GODAIRE CBIS (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • NICOLE M GODAIRE CBIS (CHIEF EXECUTIVE OFFICER): $182,878 total reported compensation
  • CYNTHIA CARDELI (DIRECTOR OF PROGRAMS & SERVICES): $103,828 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 brain injury association of Massachusetts (bia-ma) is a nonprofit 501(c)(3) organization whose mission is to create a better future for individuals with brain injury and their families through advocacy, education, prevention, research and support.

What it reported doing in 2024

Education, advocacy and awareness - brain injury can be a complex condition, sometimes requiring lifelong care and treatment. The organization advocates for public policy that recognizes and addresses issues confronting persons with brain injury, their families and care providers. Raising awareness is critical to the organization's mission and essential to reducing the many consequences of brain injury. Annually the organization fosters the empowerment of individuals with brain injury through association awareness initiatives and serves as the leading source for brain injury education for those working or aspiring to work in the brain injury field. Annually the organization educates over 14,000 individuals across the state through education and outreach initiatives.

Operating model

Revenue model
Grant-funded. 78% of the money available for current operations came from government grants.
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. Reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76%; rating input score 76
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $21.27 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: 8.9%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 3.29; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 11.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 17.2% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 76% of revenue deployed · 81.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $183K · 14 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Officer compensation ratio scored 25/100.