Baker Youth Club

Nonprofit profile at a glance

EIN
350888006
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Warsaw, IN, USA
Phone
5742678771
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Boys Clubs
Affiliation
Christianity

Official website

Reported finances

Revenue
$685,729
Expenses
$790,753
Assets
$1,226,591
Liabilities
$8,880

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JAKE FURBEE (PRESIDENT)

Highest reported compensation

  • TRACY FURNIVALL (EXECUTIVE DI): $87,364 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 work with the youth of kosciusko county to shape an educated, healthy, and social identity based on christian values.

What it reported doing in 2024

Provide a safe and fun environment for youth with before school, after school, and summer programs. Activities include youth enrichment, mentoring, physical fitness, and homework help.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.3%; rating input score 77
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: $105.42 raised per $1 spent on fundraising; rating input score 87; 87th 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; 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -15.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 77.3% of revenue deployed · 66.2% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $524K in reported program spending
  • Leadership: top reported pay $87K · 14 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.