Boys and Girls Clubs of Philadelphia Inc

Nonprofit profile at a glance

EIN
231966756
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Philadelphia, PA, USA
Phone
2157358818
Rating
82
Verdict
STRONG
Rating confidence
Standard
Sector
Human Services

Official website

Reported finances

Revenue
$11,880,741
Expenses
$12,311,358
Assets
$30,622,798
Liabilities
$10,347,178

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

Leadership & pay

43 people listed

Executive titles in this filing

  • LISABETH MARZIELLO (PRESIDENT-CEO)
  • JOSEPH MARZIELLO (PRESIDENT-CEO)

Highest reported compensation

  • LISABETH MARZIELLO (PRESIDENT-CEO): $292,211 total reported compensation
  • JOSEPH MARZIELLO (PRESIDENT-CEO): $287,908 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 boys and girls clubs of philadelphia is to enable all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens.

What it reported doing in 2024

Boys & girls clubs of philadelphia operates 24 clubs, providing programs in some of the city's most economically disadvantaged communities, where gun violence has escalated over the last several years. We have serves philadelphia since 1887 and strive to meet our mission through programs focused on academic success, healthy lifestyles, and good character and citizenship. Last year, over 11,000 youth benefitted from our programs.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 80
  • Accountability: 100
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.7%; rating input score 84
  • Program expense ratio: 80.5%; rating input score 80
  • Fundraising efficiency: $12.23 raised per $1 spent on fundraising; rating input score 44; 44th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: -3.6%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 2.49; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 83.7% of revenue deployed · 80.5% of spending went to programs
  • Governance: 39 of 39 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $9.9M in reported program spending
  • Leadership: top reported pay $292K · 43 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $722K reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 44/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.