Brass Foundation Incorporated
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE BUFFALO ROCHESTER ACADEMY OF SCIENCE SCHOOLS FOUNDATION, INC. (THE FOUNDATION) IS A NOT-FOR-PROFIT FOUNDATION THAT HOLDS PROPERTIES FOR THE BUFFALO AND ROCHESTER ACADEMIES OF SCIENCE CHARTER SCHOOLS (THE SCHOOLS). THE FOUNDATION'S PRIMARY PURPOSE IS TO SUPPORT THE OPERATION OF THE SCHOOLS' BY PROVIDING ASSISTANCE WITH THE SCHOOLS' REAL ESTATE AND FACILITIES RELATED NEEDS, AND BY RAISING FUNDS AND RESOURCES THAT WILL ENABLE THE FOUNDATION TO PROVIDE SUPPORT TO THE SCHOOLS TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE SCHOOLS' STUDENTS AND ALUMNI.
- Income
- $2.6 million
- Spending
- $2.7 million
- Spent on programs
- 89%
- Reserves
- 109.9 months of spending
- Largest source of income
- fees for its services, 90%
- Employees
- 0
- Volunteers
- 6
- Highest pay
- $232,864, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 79 out of 100. Higher than 66% of charities in its peer group (education, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 109.9 months of spending.
Debt
10 of 20It owes 39% of what it owns.
Living within its means
4 of 15Spending exceeded income by 6% of income.
Income trend
15 of 15Income rose 1% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 93 out of 100. Higher than 63% of charities in its peer group (education, $1m to $10m).
Independent board
18 of 253 of 3 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $1.1 million spent. REGULAR EDUCATION: THE FOUNDATION SUPPORTS SCHOOLS (BUFFALO ACADEMY OF SCIENCE CHARTER SCHOOL AND ROCHESTER ACADEMY OF SCIENCE CHARTER SCHOOL, ALSO KNOWN AS BUFFSCI AND ROCSCI) WITH A CURRICULUM FOCUSED ON SCIENCE TECHNOLOGY, ENGINEERING, AND MATH. THE FOUNDATION MAINTAINS HIGH EXPECTAIONS FOR STUDENTS AND PROVIDES VARIED OPPORTUNITIES FOR STUDENTS TO GAIN SKILLS NECESSARY TO BE COMPETITIVE IN THE 21ST CENTURY MARKETPLACE.
- $73,197 spent. SPECIAL EDUCATION: THE FOUNDATION SUPPORTS SCHOOLS (BUFFSCI AND ROCSCI) THAT ARE OPEN TO ALL CHILDREN AND DOES NOT DISCRIMINATE BASED ON ETHNICITY, NATIONAL ORIGIN, GENDER, DISABILITY OR ANY OTHER GROUNDS THAT WOULD BE UNLAWFUL OR DENY THE CIVIL RIGHTS OF ANY INDIVIDUAL IN ACCORDANCE WITH THE INDIVIDUALS WITH DISABILITIES EDUCATION ACT, THE REHABILITATION ACT SECTION 504, AND THE AMERICANS WITH DISABILITIES ACT, THE FOUNDATION PROVIDES A FREE AND APPROPRIATE EDUCATION IN THE LEAST RESTRICTIVE ENVIRONMENT TO STUDENTS WITH DISABILITIES. THE PRIMARY SERVICE DELIVERY FOR STUDENTS WITH SPECIAL NEEDS IS INCLUSION. SERVICES FOR STUDENTS REQUIRING SUPPLEMENTAL SERVICES ARE PROVIDED BY THE BRASS FOUNDATION.
- $1.2 million spent. OTHER EDUCATIONAL SERVICES.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2022.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.