Boys and Girls Club of Elma Marilla and Wales Inc

Nonprofit profile at a glance

EIN
161023305
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Elma, NY, USA
Phone
7166529292
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Official website

Reported finances

Revenue
$938,372
Expenses
$869,261
Assets
$2,225,333
Liabilities
$97,791

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

Leadership & pay

17 people listed

Executive titles in this filing

  • ED THOMPSON (PRESIDENT)

Highest reported compensation

  • TRACEY KARP-THEAL (EXECUTIVE DI): $83,600 total reported compensation

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

Overview

Mission

To inspire and enable all young people, especially those who need us most, to realize their full potential as productive, responsible, and caring citizens.

What it reported doing in 2024

The purpose of the corporation is to provide boys and girls behavior guidance, health, social, educational, vocational, character development, leadership, and guidance in their development for feature responsibility as citizens. The corporation provides opportunities to develop physical fitness, wholesome recreation, and companionship. The corporation also engages in other activities consistent with the objectives of the boys and girls club of america.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 79.9%; rating input score 80
  • Fundraising efficiency: $9.43 raised per $1 spent on fundraising; rating input score 36; 36th 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.4%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 9.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 74% of revenue deployed · 79.9% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $695K in reported program spending
  • Leadership: top reported pay $84K · 17 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2013 to 2024
  • 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.
  • 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 36/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.