Big Brothers & Big Sisters of Great Falls Inc
Nonprofit profile at a glance
- EIN
- 510187877
- IRS 990 coverage
- 2011–2014
- Forms available
- Form 990 2014
- Location
- Great Falls, MT, USA
- Phone
- 4064535521
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $226,077
- Expenses
- $214,295
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- THERESA DIEKHANS (PAST PRESIDENT)
- DEWEY GOERING (PRESIDENT)
- TAMMY QUINTRELL-STUBBS (VICE PRESIDENT)
- TINA HOEBELHEINRICH (FORMER CEO)
- COLLEEN BRADY (CEO)
Highest reported compensation
- TINA HOEBELHEINRICH (FORMER CEO): $28,353 total reported compensation
- COLLEEN BRADY (CEO): $11,206 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide children facing adversity with strong and enduring, professionally supported one-to-one relationships that change their lives for the better, forever.
What it reported doing in 2014
Elementary and middle school students are matched with high school students or adult volunteers for school-based mentoring. A total of 135 children were served during the fiscal year.
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.
- 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 87
- Accountability: 90
- Sustainability: 29
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.7%; rating input score 68
- Program expense ratio: 71.6%; rating input score 72
- Fundraising efficiency: $10.88 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 25th 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: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.2%; rating input score 56; 56th 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: 18.5%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: -4.1% per year; rating input score 0; 34th percentile among comparable filings
- Revenue growth: 3.3% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: -46.2% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 67.7% of revenue deployed · 71.6% of spending went to programs
- Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $153K in reported program spending
- Leadership: top reported pay $28K · 11 people listed
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors
- Filing history: 4 filing years from 2011 to 2014
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Review — Sustainability: Operating margin scored 56/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 23/100.