Big Brothers Big Sisters of Western Massachusetts Inc

Nonprofit profile at a glance

EIN
042800998
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
West Springfield, MA, USA
Phone
4137814730
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$703,345
Expenses
$909,286
Assets
$323,611
Liabilities
$76,198

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

Leadership & pay

14 people listed

Executive titles in this filing

  • DAN MORRILL (PRESIDENT)
  • AMY ASHFORD (VICE PRESIDENT)

Highest reported compensation

  • DAVID BETURNE (EXECUTIVE DIR.): $101,063 total reported compensation

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

Overview

Mission

Big brothers big sisters of western Massachusetts inc. Matches at-risk children and teens, primarily from low-income, single-parent homes, in one-to-one mentoring relationships to screened, trained and supervised volunteers with measurable impact.

What it reported doing in 2024

Big brothers big sisters of western Massachusetts conducts one program, the big brothers big sisters program. The agency delivers the program in different settings (both in the community and within public schools). The program matches at-risk youth in one-to-one long-term mentoring relationships with screened, trained and supervised volunteers.program achievements include providing services to more than 200 children during the fiscal year. Independent research has shown that the big brothers big sisters program has a significant deterrent effect on the initiative of drug and alcohol use while having an overall positive effect on academic performance.

Operating model

Revenue model
Donor-supported. 84% 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: 87
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 15
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: $8.89 raised per $1 spent on fundraising; rating input score 34; 34th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -29.3%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $746K in reported program spending
  • Leadership: top reported pay $101K · 14 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.