Boys and Girls Club of Spirit Lake Nation
Nonprofit profile at a glance
- EIN
- 870713806
- IRS 990 coverage
- 2009–2009
- Forms available
- Form 990 2009
- Location
- Fort Totten, ND, USA
- Phone
- 7017661927
- Rating confidence
- Limited
- Sector
- Boys and Girls Clubs
Reported finances
- Revenue
- $200,085
- Expenses
- $240,442
- Assets
- $0
- Liabilities
- $26,519
Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.
Leadership & pay
10 people listed
Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To inspire & enable all young people to realize their full potential through character & leadership development, education & career development, health & life skills, the arts, and sports, fitness & recreation.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 92
- Accountability: 74
- Sustainability: 13
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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; 64th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: Fail
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -20.2%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 20.2%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $168K in reported program spending
- Leadership: top reported pay $49K · 10 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
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.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Operating margin scored 23/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Sustainability: Officer compensation ratio scored 22/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.