Boys & Girls Club of Jackson County Inc

Nonprofit profile at a glance

EIN
261889825
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Jefferson, GA, USA
Phone
7063678553
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Reported finances

Revenue
$533,930
Expenses
$538,577
Assets
$136,441
Liabilities
$60,339

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

Leadership & pay

13 people listed

Executive titles in this filing

  • MADDISON DEAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MADDISON DEAN (EXECUTIVE DIRECTOR): $40,385 total reported compensation

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

Overview

Mission

Our mission is to give all young people, especially those who need us most, the opportunities and skills they need to become productive, caring and responsible adults.

What it reported doing in 2024

Maintain and operate a facility for boys and girls between the ages of 6 and 18. These programs have a positive impact on our entire community. Our club addresses the most critical issues facing our youth by providing programming targeted toward the following outcomes: academic success, good character, and citizenship and healthy lifestyles. Today's youth need our help. The statistics on high school dropout rates, obesity and violence among youth are staggering. Too many of our children and teens are not receiving the guidance they need to graduate high school, to avoid violence, gangs and drugs, or to become responsible adults. The boys & girls club of jackson county is addressing these needs and successfully serving more than 400 children annually.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
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

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 65.1%; rating input score 65
  • Fundraising efficiency: $6.49 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -0.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -4% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -9.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 65.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $351K in reported program spending
  • Leadership: top reported pay $40K · 13 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 24/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.