Back to School Clothing Drive Association

Nonprofit profile at a glance

EIN
742382265
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Phoenix, AZ, USA
Phone
6022569408
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$653,755
Expenses
$891,991
Assets
$123,834
Liabilities
$429,156

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KARL GENTLES (EXECUTIVE DIRECTOR)
  • ELVY BARTON (PRESIDENT)
  • DIANE FREI (VICE PRESIDENT)

Highest reported compensation

  • KARL GENTLES (EXECUTIVE DIRECTOR): $90,414 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 provide new school outfits and uniforms, backpacks and school supplies to children in need.

What it reported doing in 2024

New clothes new beginnings annual distribution - provided clothing, backpacks, school supplies, dental screenings and education, and nutrition education to approximately 4,000 students from 130 area schools. The program is delivered in partnership with the the bhhs legacy foundation and corporate support from bank of america, discover financial, cox communications, Arizona family cbs 5 3tv and others. Approximately 1200 volunteers support the program from a number of civic organizations including boys team charities, national charities league, and others.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 45% for direct work, and 55% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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: 82
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.5%; rating input score 70
  • Fundraising efficiency: $7.74 raised per $1 spent on fundraising; rating input score 30; 30th 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: 100%; rating input score 100; 76th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: -36.4%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 3.47; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -3.5% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $620K in reported program spending
  • Leadership: top reported pay $90K · 12 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.