Big Brothers Big Sisters of Southwest Michigan

Nonprofit profile at a glance

EIN
381720832
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Kalamazoo, MI, USA
Phone
2693826800
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,056,707
Expenses
$2,248,203
Assets
$2,841,113
Liabilities
$212,554

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

Leadership & pay

23 people listed

Executive titles in this filing

  • KIMBERLY CARTER (PRESIDENT - ELECT)
  • RYAN DENOOYER (PRESIDENT)
  • KRISTEN DEVRIES (VICE-PRESIDENT)

Highest reported compensation

  • AMY KUCHTA (CHIEF EXCEUTIVE OFFICER): $161,943 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Create and support one-to-one mentoring relationships that ignite the power and promise of youth.

What it reported doing in 2024

During 2024, over 275 children with mentoring relationships as described in the organization's mission. All revenues and expenses are directly related to our mentoring relationship services.

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 - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 62
  • Accountability: 100
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52%; rating input score 52
  • Program expense ratio: 46.1%; rating input score 46
  • Fundraising efficiency: $2.72 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -9.3%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 7.2%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 6.4% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 52% of revenue deployed · 46.1% of spending went to programs
  • Governance: 22 of 22 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $162K · 23 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 14/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.