Big Brothers Big Sisters of Southwestern New Mexico

Nonprofit profile at a glance

EIN
850347573
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Las Cruces, NM, USA
Phone
5755239530
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$250,966
Expenses
$313,879
Assets
$70,416
Liabilities
$25,053

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Eric Montgomery (President)
  • Jorge Lopez (Vice President)
  • Kiel Hoffman (Past President)
  • Katherine Souza (Past CEO)

Highest reported compensation

  • Katherine Souza (Past CEO): $47,014 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Big Brothers Big Sisters of SWNM is to help children reach their potential through professionally supported, one-to-one relationships with mentors that have a measurable impact on youth. These relationships change their lives for the better, forever.The vision is successful mentoring relationships for all children who need and want them, contributing to brighter futures, better schools, and stronger communuities for all. We believe all children achieve success in life.

What it reported doing in 2013

Community-Based Matching Program: Big mentors (adult volunteers) are matched with Little mentees(children) from families facing adversity on a one-to-one (same sex) basis, spending 4 to 6 hours per month together to provide a positive role model support system. 162 total community based matches for the fiscal year. School-Based Program - Bigs and Littles meet 1 hour a week during the school year at the Little's school site; they eat lunch together, play on the jungle gym, and work on homework together. 54 total school based matches for the fiscal year.Volunteers, "Bigs", are adults of all ages, from all walks of life, who are positively affected by sharing everyday activities with their "Littles." They enjoy exploring new horizons and finding magic in the simplest moments. Volunteers are thoroughly screened, trained, and supported by the BBBS of SWNM staff. The organization partners with parents/guardians, volunteers and others in the community and hold themselves accountable for each child in the program achieving: higher aspirations, greater confidence and better relationships.Children, "Littles", range in age from 6 to 16 years of age. 95% are from single parent families; 95% are from low income households.

Operating model

Revenue model
Grant-funded. 66% of the money available for current operations came from government grants.
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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 14
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.4%; rating input score 98
  • Program expense ratio: 78.7%; rating input score 79
  • Fundraising efficiency: $266.23 raised per $1 spent on fundraising; rating input score 95; 95th 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: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.1%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -7.5% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -32.3% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 98.4% of revenue deployed · 78.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $247K in reported program spending
  • Leadership: top reported pay $47K · 6 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.