Brainiacsorg Inc

Nonprofit profile at a glance

EIN
872994087
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Long Beach, NY, USA
Phone
9176581053
Rating confidence
Limited
Sector
Brain Disorders

Reported finances

Revenue
$0
Expenses
$58,538
Assets
$37,183
Liabilities
$8,225

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • HEIDI SPITZ (PRESIDENT)
  • ROBERT GORDON (VICE PRESIDENT)

Highest reported compensation

  • HEIDI SPITZ (PRESIDENT): $41,417 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate members of the brain injury and at-large community about the visible and invisible effects of brain injury.

What it reported doing in 2025

This is an organization that educates members of the brain injury and at-large community about the visible and invisible effects of brain injury.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The filing allocates 98% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 73.3%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Limited
  • Total-asset coverage ratio: 0.64; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 70.8%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -30.8% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -125.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -16% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 73.3% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $43K in reported program spending
  • Leadership: top reported pay $41K · 4 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 5 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.