Boys and Girls Clubs of Northeast Louisiana

Nonprofit profile at a glance

EIN
720550496
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
West Monroe, LA, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Services

Reported finances

Revenue
$346,471
Expenses
$328,762
Assets
$169,777
Liabilities
$155

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • ELDONATA OSBORNE (INTERIM CHIEF EXECUTIVE OFFIC)
  • JOHN SHEPARD (PRESIDENT)
  • STEVE TAYLOR (VICE PRESIDENT)

Highest reported compensation

  • WILLIAM H AWL (CHIEF OPERATING OFFICER): $43,769 total reported compensation
  • MARVIN PAYNE (PROGRAM DIRECTOR): $7,955 total reported compensation
  • ELDONATA OSBORNE (INTERIM CHIEF EXECUTIVE OFFIC): $2,475 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Improve youth and children

What it reported doing in 2018

Athletic fund-recreation and counseling young people1100 + participants

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 99% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. The required major-donor schedule is missing or incomplete and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 76
  • Accountability: 75
  • Sustainability: 44
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.9%; rating input score 87
  • Program expense ratio: 91.6%; rating input score 92
  • Fundraising efficiency: $330.69 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 23rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: -8.4% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -12.5% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 86.9% of revenue deployed · 91.6% of spending went to programs
  • Governance: 16 of 18 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $301K in reported program spending
  • Leadership: top reported pay $44K · 19 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2011 to 2018
  • Contacts: How to reach this organization
  • Money network: 3 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.