Boys and Girls Clubs of Lanier Inc

Nonprofit profile at a glance

EIN
580656890
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Gainesville, GA, USA
Phone
7705328102
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Official website

Reported finances

Revenue
$11,615,124
Expenses
$6,843,517
Assets
$24,270,278
Liabilities
$2,491,200

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

Leadership & pay

25 people listed

Executive titles in this filing

  • STEVEN MICKENS (CHIEF EXECUTIVE OFFICER)
  • SEAN COUCH (PRESIDENT)
  • JEROME YARBROUGH (VICE PRESIDENT)
  • BROOKE DAVIDSON (PAST PRESIDENT)

Highest reported compensation

  • STEVEN MICKENS (CHIEF EXECUTIVE OFFICER): $186,161 total reported compensation

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

Overview

Mission

The mission of the boys & girls club of lanier is to inspire and enable all young people especially those who need us most to realize their full potential as productive, responsible, and caring citizens.to achieve this, we offer a variety of program activities and support services designed to assist in the educational, emotional, physical, and social development of 5 to 18 year-olds, without regard to social, racial, ethnic, or religious backgrounds.

What it reported doing in 2024

Clubs are open daily and available year round to children ages 5 to 18 during nonschool hours. Core programs include education, the arts, character, leadership, career development, health, life skills, sports, fitness, and recreation. In addition, the clubs offer opportunities to participate in various sporting and cultural activities for members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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 filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 76
  • Accountability: 98
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.8%; rating input score 42
  • Program expense ratio: 71.4%; rating input score 71
  • Fundraising efficiency: $28.37 raised per $1 spent on fundraising; rating input score 65; 65th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 22nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96%; rating input score 96; 30th 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: 41.1%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 3.55; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 14.9% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 15% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 41.8% of revenue deployed · 71.4% of spending went to programs
  • Governance: 24 of 25 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.9M in reported program spending
  • Leadership: top reported pay $186K · 25 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • 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.
  • 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: Mission deployment rate scored 42/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.