Big Brothers Big Sisters of the Lowcountry

Nonprofit profile at a glance

EIN
833554712
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
North Charleston, SC, USA
Phone
8434013556
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$479,321
Expenses
$945,095
Assets
$546,114
Liabilities
$258,693

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Merridith Crowe (CEO (Former))
  • Ryan Vrba (Interim CEO)
  • CJ Gathers (CEO)

Highest reported compensation

  • Merridith Crowe (CEO (Former)): $105,622 total reported compensation
  • Ryan Vrba (Interim CEO): $42,570 total reported compensation

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

Overview

Mission

Working with parents, guardians, and volunteers, we create and support one-to-one mentoring relationships that ignite the power and promise of youth. Mission and Vision Continued Vision: We believe ALL youth can reach their full potential thereby contributing to better schools, brighter futures, and stronger, healthier communities for all. Justice Equity Diversity & Inclusion (JEDI) Commitment: At Big Brothers Big Sisters of the Lowcountry (BBBSL), diversity, equity, and inclusion are integral parts of our values and mission. We seek out, recognize, affirm, and celebrate the diverse backgrounds, lives, and experiences of all stakeholders, including youth, families, donors, volunteers, and staff. We ensure the opportunity for all voices and perspectives to be heard and honored. In the workplace, we foster an environment where lived experience is valued and where all people can be their best selves. We affirm that all people no matter their ability, age, cultural background, ethnic

What it reported doing in 2024

Big Brothers Big Sisters of the Lowcountry (BBBSL) focuses on its Community-Based Mentoring Program. This programs is designed to be both PROTECTIVE and PREVENTATIVE. Study after study confirms that the presence of a caring, consistent adult can make a significant difference in the trajectory of a child's life. BBBSL takes this benefit to the next level as it provides children in need with trained mentors who are professionally supported and coached for the life of the relationship. (Continued on Schedule O)Community-Based Mentoring Program: In its long-standing, hallmark, evidence-based Community-Based Mentoring Program, BBBSL recruits and matches children with caring adult mentors in one-on-one mentoring relationships. Professional staff enroll, train, and provide case management for all volunteers, children, and their families. These relationships are created with a goal to provide children with the emotional and social support, attention, and guidance necessary to support strong scholastic achievement, healthy peer-to peer/family relationships, avoidance of risky behaviors, and strong self-concept. Among children served, ages range from seven (7) through high school graduation.Further, children served will often live in poverty; be from homes without two parents; be at elevated risk for involvement with the juvenile justice system; be youth of color, including African-American and Hispanic youth; be youth in a foster program; have an incarcerated parent; have a parent in the military; be from rural communities; or have a disability. Many of these youth will also have experienced adverse childhood experiences including, but not limited to physical and/or sexual abuse; physical and/or emotional neglect; domestic violence; substance abuse within the household; household mental illness; parental separation or divorce.EVEN facing such significant system obstacles, ALL the Littles BBBSL serves are chock full of potential, talent, and resilience and deserve the opportunity to chase down their BIGGEST dreams. We say "YES" to hopeful parents and guardians who see incredible potential in their child, and we commit to finding a safe and caring adult mentor/Big willing to stand in their mentee's/Little's corner and have their back.As such, BBBSL's model is designed to help youth gain protective factors that help prevent and build resiliency against additional childhood adversity and to help children imagine healthy, happy, and productive futures. To ensure effectiveness, BBBSL measures and tracks the social, emotional, and academic progress made by each Little using an evidence-based youth and child outcome surveys at regular intervals. Staff compares pre-and post-survey results to assess child improvement in key areas. Professional staff use outcome data 1) to help inform coaching provided to mentors and parents/guardians to support future improvement and 2) to improve overall case management support provided to parents and mentors. Outcomes surveys measure changes in parental trust, social acceptance and peer relations, scholastic improvement; educational expectations; exposure to risk behaviors and more. Over time, all such factors correlate with improved school attendance, classroom behavior, grades, and graduation; improved mental health and self-esteem; avoidance of substance abuse and crime.Also acknowledging that longer, stronger relationships result in the most positive outcomes for children, BBBSL conducts a strength of relationship assessment designed to evaluate the strength of mentor-child relationships with a goal of increasing match retention. Staff review all outcomes assessments and conduct continuous quality improvement in BBBSL's service delivery and to inform coaching provided to mentors and parents/guardians. Further, staff adapts child case plans to address persistent concerns or meet new emerging needs. Thanks to this rigor, BBBSL's average match community-based length after 12-months in the program is greater t

Operating model

Revenue model
Donor-supported. 96% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.6%; rating input score 70
  • Fundraising efficiency: $2.82 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 27th 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: 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: 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: Pass

Sustainability

  • Operating margin: -97.2%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 20.4% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 21.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $658K in reported program spending
  • Leadership: top reported pay $106K · 14 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.