Big Brothers Big Sisters of West Al

Nonprofit profile at a glance

EIN
630859454
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
Tuscaloosa, AL, USA
Phone
2057585734
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$547,896
Expenses
$504,437
Assets
$337,630
Liabilities
$254,669

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • EVAN SMITH (PRESIDENT)

Highest reported compensation

  • DANIELLE MCINERNEY (EXECUTIVE DI): $57,550 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To serve children throughout the community by placing them in a professionally supported one-to-one relationship with mentors committed to helping them grow in their understanding of themselves & the world around them, & also committed to encouraging them to believe in themselves & their dreams.

What it reported doing in 2023

Services to at-risk children

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 96% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.3%; rating input score 66
  • Program expense ratio: 72.1%; rating input score 72
  • Fundraising efficiency: $17.15 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.9%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.75; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 66.3% of revenue deployed · 72.1% of spending went to programs
  • Governance: 18 of 18 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $364K in reported program spending
  • Leadership: top reported pay $58K · 19 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2013 to 2023
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.