Boys & Girls Club of Athens Inc
Nonprofit profile at a glance
- EIN
- 580830085
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Athens, GA, USA
- Phone
- 7065465910
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Boys and Girls Clubs
Reported finances
- Revenue
- $3,003,889
- Expenses
- $3,754,539
- Assets
- $3,719,864
- Liabilities
- $598,023
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
28 people listed
Executive titles in this filing
- STERLING GARDNER (INTERIM CEO)
Highest reported compensation
- STERLING GARDNER (INTERIM CEO): $149,356 total reported compensation
- ROBERT FINCH (EXEC DIRECTO): $79,982 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 a clean, healthy, and safe environment for youth ages 6 to 18 to play, work, and learn. Offer the latest proven youth development programs to provide positive experiences for youth on a daily basis.
What it reported doing in 2024
Programs include library, arts and crafts, woodshop, photo, athletics and game room, special events, a high risk youth drug and alcohol program, and a conflict resolution program.
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.
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: 84
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 24
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.9%; rating input score 98
- Program expense ratio: 78.4%; rating input score 78
- Fundraising efficiency: $9.14 raised per $1 spent on fundraising; rating input score 35; 35th 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: 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: 9 of 9 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: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -25%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 0.99; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 6.1%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: 12.2% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 8.7% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings
Details
- Where the money goes: 97.9% of revenue deployed · 78.4% of spending went to programs
- Governance: 26 of 26 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $2.9M in reported program spending
- Leadership: top reported pay $149K · 28 people listed
- Consistency: 33 of 33 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 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.
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 35/100.
- High — Sustainability: Operating margin scored 5/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.