The Aba Academy Inc
Nonprofit profile at a glance
- EIN
- 462193886
- IRS 990 coverage
- 2015–2018
- Forms available
- Form 990 2018, Form 990-EZ 2014
- Location
- Sarasota, FL, USA
- Phone
- 9413888020
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $549,817
- Expenses
- $843,253
- Assets
- $687,667
- Liabilities
- $373,326
Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- MARY BETH BOS (PRESIDENT)
People named in this filing
- MARY BETH BOS (PRESIDENT)
- MELISSA LEEDOM (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To educate students with autism spectrum disorder and other disabilities in a setting where they can thrive academically, socially and emotionally. Our programs have a foundation in the evidence based practices of applied behaviorial analysis.
What it reported doing in 2018
The aba academy was founded in march 2013 and opened in august 2013. In the 6 years since we opened, the school has grown to serve 50 students with autism spectrum disorders and related disabilities. The students have the opportunity to work with the teacher both one to one and in small groups of a maxium of four to six students. This low teacher student ratio provides the students with frequent learning opportunities throughout the school day which is imperative for students with special needs. The clinical director is a board certified behavior analyst and is in the classrooms daily to provide on site guided feedback to teachers and intervene with behaviors of students that may interfere with them reaching their learning potential.
Operating model
- Revenue model
- Earned-program. 84% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 90
- Accountability: 30
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 86.1%; rating input score 86
- Fundraising efficiency: $3.31 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 4th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: -53.4%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 0.82; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.54; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings
Growth
- Program expense growth: 36.3% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 31.8% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 50.3% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 86.1% of spending went to programs
- Governance: 0 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $726K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2015 to 2018
- Contacts: How to reach this organization
- Money network: 2 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 0/100.
- High — Financial Efficiency: Fundraising efficiency scored 11/100.
- High — Sustainability: Operating margin scored 2/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.