The Frazer Center Inc
Nonprofit profile at a glance
- EIN
- 581824440
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024, Form 990-T 2021
- Location
- Atlanta, GA, USA
- Phone
- 4043773836
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $5,148,892
- Expenses
- $5,287,222
- Assets
- $8,111,969
- Liabilities
- $863,782
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- DEANNA JULIAN (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- JEFFREY HOLLAND (VP FINANCE & ADMIN): $163,368 total reported compensation
- DEANNA JULIAN (CHIEF EXECUTIVE OFFICER): $75,392 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The frazer center fosters inclusive communities where children and adults, with and without disabilities, gather, learn, and flourish.
What it reported doing in 2024
Since 1949, the frazer center has been providing exceptional services to young children and adults with physical and cognitive disabilities such as down syndrome, cerebral palsy, autism spectrum disorders and other intellectual and developmental differences. Our programs provide therapeutic, educational and vocational services that help participants realize their full potential and live meaningful lives as fully included, contributing members of the community. Our three main programs are 1) an inclusive early childhood education program, 2) a vocational and therapeutic adult program, and 3) cator woolford gardens, an event space that subsidizes our services. The frazer center's early childhood education program provides high quality, inclusive child development services to families in metro atlanta. We work year-round with young children to enrich their early development, enhance their capacity to learn and succeed in school, and improve their long-term quality of life. We enroll up to 175 children ranging in age from 6 weeks to 5 years old, and serve another 25 to 30 children aged 5 to 7 years old in our inclusive summer camp and aftercare program. Twenty-one percent of our children have an identified disability or are at risk for developmental delays identified through research-based risk factors. Our curriculum is tailored to the unique abilities of all of the children enrolled. Our children with special needs benefit from being in a supportive and stimulating environment with instruction that addresses their individual developmental stages and with typically developing peers who serve as role models. Typically developing students learn from their peers with special needs, developing flexibility, empathy, and creative problem solving skills that equip them to thrive and lead in diverse environments. Through early intervention we address the children's social, educational, and developmental needs so that they are ready to succeed when they enter kindergarten. Our ultimate goal is to prepare all children to develop the skills that will enable them to be fully included in their future elementary schools.
Operating model
- Revenue model
- Earned-program. 91% of the money available for current operations came from fees and other program revenue.
- 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
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: 76
- Transparency & Controls: 75
- Accountability: 100
- Sustainability: 40
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.1%; rating input score 85
- Program expense ratio: 84.5%; rating input score 85
- Fundraising efficiency: $1.45 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- 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: -2.7%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 1.53; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: 1.2% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: 1.7% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: 5.2% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 85.1% of revenue deployed · 84.5% of spending went to programs
- Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $4.5M in reported program spending
- Leadership: top reported pay $163K · 16 people listed · 1 of 6 pay-setting controls reported
- Consistency: 35 of 35 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 13 filing years from 2012 to 2024
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 4/100.
- High — Sustainability: Operating margin scored 25/100.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.