Boys & Girls Club of Greater Salem Inc

Nonprofit profile at a glance

EIN
026017326
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Salem, NH, USA
Phone
6038987709
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Official website

Reported finances

Revenue
$2,665,719
Expenses
$2,674,473
Assets
$4,519,879
Liabilities
$1,424,867

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

Leadership & pay

18 people listed

People named in this filing

  • CHRIS BAKER (2ND V.P.)
  • LEEAN BROOKS (SECRETARY)
  • ERIN DALEY (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The organization maintains a club for members and families without distinction of race, color, creed, cultural heritage, political beliefs, handicaps or marital status, which will inspire and enable all young people, especially from disadvantaged circumstances, to realize their full potential as productive, responsible, and caring citizens. The organization provides a safe place to learn and grow; ongoing relationships with caring, adult professionals; life enhancing programs and character development experieces; hope and opportunity.

What it reported doing in 2024

Educational, social, and cultural activities including preschool education and out of school activities.

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 98% 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 - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.2%; rating input score 69
  • Program expense ratio: 68.2%; rating input score 68
  • Fundraising efficiency: $2.79 raised per $1 spent on fundraising; rating input score 8; 8th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 69.2% of revenue deployed · 68.2% of spending went to programs
  • Governance: 22 of 22 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.8M in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.