Big Brother Big Sister of Greater Lowell

Nonprofit profile at a glance

EIN
510189744
IRS 990-EZ coverage
2009–2011
Forms available
Form 990-EZ 2011
Location
Lowell, MA, USA
Phone
9784539339
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Big Brothers, Big Sisters

Official website

Reported finances

Revenue
$46,053
Expenses
$36,206
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

12 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote development of children

What it reported doing in 2011

To match at-risk children and youth with an adult volunteer who provides friendship to the child/youth, approx. 110 children served

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 100
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.5%; rating input score 63
  • Program expense ratio: 79.5%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 21.4%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -81.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -74.7% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -67.5% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 62.5% of revenue deployed · 79.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $29K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 3 filing years from 2009 to 2011
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.