Brandon Residential Treatment Center Inc

Nonprofit profile at a glance

EIN
043015339
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Natick, MA, USA
Phone
5086556400
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Residential Mental Health Treatment

Official website

Reported finances

Revenue
$13,353,263
Expenses
$14,975,311
Assets
$9,030,401
Liabilities
$6,246,061

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

Leadership & pay

12 people listed

Executive titles in this filing

  • RACHEL E BERRY (PRESIDENT, CEO & CLERK)

Highest reported compensation

  • ROBERT A KULCHUK (CFO & ASSISTANT CLERK): $997,923 total reported compensation
  • RACHEL E BERRY (PRESIDENT, CEO & CLERK): $326,406 total reported compensation
  • PATRICIA KELLEY (CHIEF QUALITY ASSURANCE OFFICER): $196,693 total reported compensation

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

Overview

Mission

Brandon is a non-profit, residential center providing diagnostic, timeout, educational, residential and clinical services to approximately 175 children every year. Children that attend brandon are usually referred due to emotional and behavioral disorders.

What it reported doing in 2024

Specialty treatment residence: provides programming for clients with multiple barriers to overall functioning due to concerns of problematic sexualized behaviors, attachment issues, trauma issues, often their own sexual abuse history, poor understanding of social skills and boundaries. They often have trouble navigating the social realm and world around them, sometimes exhibiting depression and low self-esteem, occasional suicidality concerns, and mixed family involvement due to behaviors leading to placement. Often youth who are involved within the legal system, including sorb/state registry for sexual offenders, are referred to brandon's sbp for treatment. Brandon continues to engage in advocacy for youth that support and accurately portray the treatment needs and progress/barriers of youth and working with juvenile justice systems to provide the best pathway for future success of youth served.

Operating model

Revenue model
Earned-program. 99% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 82
  • Accountability: 100
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: $11.08 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • 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: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.69; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 0% per year; rating input score 100; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $13.5M in reported program spending
  • Leadership: top reported pay $998K · 12 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.4M reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.