Boys and Girls Club of Livingston County

Nonprofit profile at a glance

EIN
370975574
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Pontiac, IL, USA
Phone
8158423089
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$4,779,102
Expenses
$4,339,339
Assets
$3,105,312
Liabilities
$361,498

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JODI MARTIN (CEO)
  • SUE POPEJOY (President)
  • SCOTT PHARES (Vice President)
  • DANIEL CORRIGAN (Vice President)

Highest reported compensation

  • JODI MARTIN (CEO): $140,000 total reported compensation
  • JESSICA HOWARD (COO): $120,143 total reported compensation

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

Overview

Mission

Providing after-school recreational and educational activities for children aged 5 to 18

Operating model

Revenue model
Donor-supported. 60% 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.
  • 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. Total assets are small relative to annual expenses; liquid coverage is unknown and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85%; rating input score 85
  • Program expense ratio: 93.6%; rating input score 94
  • Fundraising efficiency: $60.32 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd 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: 9 of 9 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: 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: 9.2%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 30% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 30.6% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 17.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 85% of revenue deployed · 93.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.1M in reported program spending
  • Leadership: top reported pay $140K · 13 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.