Habilitation Center for the Handicapped Inc

Nonprofit profile at a glance

EIN
591859543
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Boca Raton, FL, USA
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,454,500
Expenses
$3,495,936
Assets
$4,662,742
Liabilities
$1,175,195

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

Leadership & pay

12 people listed

Executive titles in this filing

  • SHERRY A HENRY (CHIEF EXECUTIVE DIRECTOR SECRETARY)

Highest reported compensation

  • DANIEL OWEN (CHIEF FINANCIAL OFFICER): $133,966 total reported compensation
  • SHERRY A HENRY (CHIEF EXECUTIVE DIRECTOR SECRETARY): $117,746 total reported compensation
  • PAMELA BROWN (DIRECTOR OF SOCIAL SERVICES): $116,695 total reported compensation

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

Overview

Mission

To equip adults with special needs with the knowledge, skills and behaviour needed to lead useful and productive lives with dignity, respect and independence. We serve over 200 clients from broward and palm beach counties, 97% of which are considered at or below the poverty level

What it reported doing in 2024

Plant nursery: the plant nursery provides approximately 20 clients with meaningful and transferable vocational training and opportunity. The plant nursery is one of the largest and bedding nurseries in south Florida and serves local businesses with high quality plants and nursery products. Clients learn seeding, bedding, caring for plants and modern horticulture techniques such as hydroponic growing systems.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 93
  • Accountability: 100
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.3%; rating input score 82
  • Program expense ratio: 74.8%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 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: -1.2%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.33; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 13.7%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -6.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 82.3% of revenue deployed · 74.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $134K · 12 people listed
  • Consistency: 22 of 25 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.