Island Dolphin Care Inc

Nonprofit profile at a glance

EIN
650728047
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Key Largo, FL, USA
Phone
3054515884
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$998,488
Expenses
$990,863
Assets
$1,453,721
Liabilities
$172,183

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

Leadership & pay

10 people listed

Executive titles in this filing

  • LUKE BULLEN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LUKE BULLEN (EXECUTIVE DIRECTOR): $90,000 total reported compensation

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

Overview

Mission

Island dolphin care's mission is to provide unique, therapeutic, motivational and educational dolphin assisted therapy programs for childrenwith special needs adults with special needs and their families (and or caregivers) through the use of innovative therapy techniques which enable participants to discover and achieve desired goals strengths and their maximum potential for individual fulfillment. Through interactive programs education and research children and adults alike are inspired to value and respect marine mammals and their environment.

What it reported doing in 2025

In 2025 island dolphin care served nearly 2,000 visitors. Approximately half of those visitors came to learn more about our dolphin family, history and therapeutic programs offered. 250 students participated in our marine science education programs working towards becoming stewards of our oceans. Almost 200 veterans and their families participated in our therapeutic programs alongside 550 individuals and their families with special needs, unique challenges or critical medical diagnoses.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 40
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: $2,050.4 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.8%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 9.1%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -5.8% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 82% of revenue deployed · 80.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $799K in reported program spending
  • Leadership: top reported pay $90K · 10 people listed
  • Highest-paid contractors: 1 contractor listed · $143K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2012 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.