Big Brothers Big Sisters of the Sun Coast Inc

Nonprofit profile at a glance

EIN
591361826
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Sarasota, FL, USA
Phone
9413314376
Rating
89
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$4,621,167
Expenses
$5,126,202
Assets
$11,122,847
Liabilities
$1,359,201

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

Leadership & pay

20 people listed

Executive titles in this filing

  • JOY MAHLER (CEO THRU OCTOBER 2024)
  • KAMALA MARTINEZ (PRESIDENT AND CEO NOV 2024)

Highest reported compensation

  • JOY MAHLER (CEO THRU OCTOBER 2024): $225,559 total reported compensation
  • JEANIE BAIK (VP PROGRAMS): $108,440 total reported compensation
  • KAMALA MARTINEZ (PRESIDENT AND CEO NOV 2024): $64,806 total reported compensation

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

Overview

Mission

Our 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 2024

Program of professionally supervised one-to-one matches of volunteers with at-risk youth residing in sarasota, manatee, desoto, highlands, hardee, lee, hendry, collier and charlotte counties in Florida. We provide mentoring services to an average of 1800 children each year, with the help of over 1800 qualified adult volunteers. Our children receive mentoring services through our community based program and site based programs. On average 300 children are waiting to be matched with a mentor.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Accountability: 95
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.5%; rating input score 94
  • Fundraising efficiency: $94.45 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 95%; rating input score 95; 25th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -10.9%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 2.17; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 20.6% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.5% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.8M in reported program spending
  • Leadership: top reported pay $226K · 20 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 37 of 38 current checks pass · 1 finding to review
  • Schedules: 9 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: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • High — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.