Boys and Girls Clubs of Yellowstone County

Nonprofit profile at a glance

EIN
810308003
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Billings, MT, USA
Phone
4062454457
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$3,875,462
Expenses
$3,317,187
Assets
$2,982,449
Liabilities
$138,639

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

Leadership & pay

18 people listed

Executive titles in this filing

  • BRIAN DENNIS (EXECUTIVE DIRECTOR)
  • TODD VRALSTED (Vice President)

Highest reported compensation

  • BRIAN DENNIS (EXECUTIVE DIRECTOR): $137,433 total reported compensation
  • ANNIE HASIAK (PROGRAMMING): $104,138 total reported compensation

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

Overview

Mission

To enable all young people, especially those who need us the most, to reach their full potential as productive, caring, responsible citizens.

What it reported doing in 2024

To enable all young people, especially those who need us the most, to realize their full potential as productive, caring, responsible citizens.

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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 87
  • Accountability: 100
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.4%; rating input score 64
  • Program expense ratio: 75.1%; rating input score 75
  • Fundraising efficiency: $10.31 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th 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: 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: 14.4%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 7.3%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 64.4% of revenue deployed · 75.1% of spending went to programs
  • Governance: 16 of 16 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $137K · 18 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors
  • 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.
  • 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: Fundraising efficiency scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.