Boys' & Girls' Brigade Association Inc

Nonprofit profile at a glance

EIN
390813396
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Neenah, WI, USA
Phone
9207253983
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$1,671,102
Expenses
$2,013,559
Assets
$10,203,780
Liabilities
$111,261

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

Leadership & pay

13 people listed

Highest reported compensation

  • JOHN E BENBERG (EXECUTIVE DI): $148,725 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 provide youth the opportunity and space to learn, grow, play, explore, and create lifelong memories while developing the necessary skills to overcome challenges.

What it reported doing in 2024

Building leaders program: youth in grades 5 - 12 attend brigade one night a week specific to their grade. Brigaders are placed in groups of approximately 12 kids and experience a number of different workshops and small group discussions. The fall 2023/winter 2024 program is a 21-week session and has 467 youth registered and the program expenses for 2023 fiscal year were 30,152.67. The fall 2024/winter 2025 program is a 21-week session and has 420 youth registered and the program expenses for 2024 were 49,649.58. Camp onaway is a 6.5 acre island located on the chain o' lakes near waupaca, Wisconsin. Since 1908, the boys' & girls' brigade has offered camps at onaway island as an extension of the building leaders program at brigade. Today, camps are available june-august for boys and girls. Our camps provide youth in grades 6-11 with exciting activities and new adventures year after year. Through a mix of healthy competition, structured activities and free-time activities, campers grow mentally, physically, socially, and religiously. The summer of 2023 had 1091 youth campers and the expenses for the year were 360,623.60, not including salaries and taxes. The summer of 2024 had 1171 campers and expenses were 354,559.60, not including salaries and taxes. Mini discover series/discover series (hobby clubs) are separate from, but complementary to the fun had on regular building leaders program nights. Mini discover series give kids a chance to experience an activity further in depth, meeting once a week for 10 weeks. Ceramics club, archery club, rifle club, climbing club, small engine club and welding club are some examples of what is offered. Discover series programs are one-time sessions giving the kids a chance to pour paint, take hiking trips, museum trips, bake holiday goodies and anything the volunteer can dream up. The expenses for the discover series in 2023 was 6,409.34 and 150 youth participated in the program. The expenses for discover programs were 7,289.79 in 2024 and 265 youth participated in the program. Music/tech program features a wide variety of classes for all types of artistic interests, in our state-of-the-art music studio. We offer: private lessons, group classes, bands, computer/technology workshops, live performances and much more the program had 50 participants in 2023 and the expenses were 30,909.64 for the fiscal year. The program served 72 participants in 2024 and expenses were 2,776.57.

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 97% 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: 80
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.8%; rating input score 70
  • Fundraising efficiency: $3.8 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20.5%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 5.07; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 7.4%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $149K · 13 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 9/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.