Boys and Girls Club of Lodge Grass
Nonprofit profile at a glance
- EIN
- 832513497
- IRS 990 coverage
- 2020–2020
- Forms available
- Form 990 2020, Form 990-N 2019
- Location
- Lodge Grass, MT, USA
- Phone
- 4066398910
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Boys and Girls Clubs
Reported finances
- Revenue
- $454,431
- Expenses
- $335,973
- Assets
- $212,669
- Liabilities
- $26,047
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
8 people listed
Highest reported compensation
- Collena Brown (Executive Dir.): $32,996 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide culturally expanding, healing, and learning opportunities. To enable all young people, especially those who need us most to reach their full potential as productive, caring and responsible citizens.
What it reported doing in 2020
The Organization had the following achievements during 2020: Hired first youth workers in June of 2020. Hired first BGC Workers in January of 2020; In March of 2020 started distributing safety material to community members and surrounding communities; During the year we did weekly distributions of activities, food, STEM projects, Art projects to children; Worked with local nonprofits in distributing PPE equipment, cleaning supplies and other items; Opened in September to students to use building for internet for at home school; and Provided laptops to students and assistance with home work.
Operating model
- Revenue model
- Grant-funded. 75% 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 92
- Accountability: 63
- Sustainability: 50
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 54%; rating input score 54
- Program expense ratio: 73%; rating input score 73
- 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: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 26.1%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 0.63; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.12; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 9.8%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 54% of revenue deployed · 73% of spending went to programs
- Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $245K in reported program spending
- Leadership: top reported pay $33K · 8 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 4 filed schedules · includes major donors
- 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.
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.
- Review — Financial Efficiency: Mission deployment rate scored 54/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.