Big Brothersbig Sisters of Ocean County Inc

Nonprofit profile at a glance

EIN
311596917
IRS 990 coverage
2014–2018
Forms available
Form 990 2018
Location
Toms River, NJ, USA
Phone
7325053400
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Big Brothers, Big Sisters

Reported finances

Revenue
$338,512
Expenses
$330,329
Assets
$49,810
Liabilities
$82,834

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • MADALAINE RICE (CHIEF EXECUTIVE OFFICER)
  • SUSAN SEDIVEC (PAST EXECUTIVE DIRECTOR)

Highest reported compensation

  • MADALAINE RICE (CHIEF EXECUTIVE OFFICER): $60,000 total reported compensation
  • SUSAN SEDIVEC (PAST EXECUTIVE DIRECTOR): $17,189 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To foster interest in the civic affairs of the community and to develop good citizenship; to organize under professional direction, a body of mature and responsible men and women to interest themselves individually in the welfare and improvement of boys and girls whose physical, mental, and moral development has been hindered or endangered because of lack of parental supervision, bad environment, or other conditions, to aid them in becoming useful members of the community.

What it reported doing in 2018

To foster interest in the civic affairs of the community and to develop good citizenship.

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.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85%; rating input score 85
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: Limited

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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 1.66; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 23.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -10.4% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -9.2% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -29.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 85% of revenue deployed · 87.1% of spending went to programs
  • Governance: 18 of 18 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $288K in reported program spending
  • Leadership: top reported pay $60K · 22 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2014 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.