Big Buddy Program

Nonprofit profile at a glance

EIN
720904506
IRS 990 coverage
2011–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Baton Rouge, LA, US
Phone
(225) 388-9737
Rating
87
Verdict
STRONG
Rating confidence
Standard
Sector
Adult, Child Matching Programs

Official website

Reported finances

Revenue
$2,627,336
Expenses
$2,848,884
Assets
$319,263
Liabilities
$369,936

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • GAYLYNNE M MACK (EXECUTIVE DIRECTOR)
  • NICHOLAS PENTAS (PRESIDENT)
  • KEESLER SMITH (VICE PRESIDENT)

Highest reported compensation

  • GAYLYNNE M MACK (EXECUTIVE DIRECTOR): $121,607 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide access to positive role models and learning experiences to children who lack these resources.

What it reported doing in 2025

The big buddy program provides one-to-one relationships for approximately 5,000 inner-city youths with volunteer adults. It also sponsors day camps, athletic teams, and other group activities for the underprivileged.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
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: 100
  • Accountability: 100
  • Sustainability: 14
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 79.8%; rating input score 80
  • Fundraising efficiency: $13.42 raised per $1 spent on fundraising; rating input score 46; 46th 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: 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: -8.4%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 1.16; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • What they do: 10 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 86.5% of revenue deployed · 79.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $122K · 11 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.