Boys & Girls Club of Keys Area Inc

Nonprofit profile at a glance

EIN
650678071
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Key West, FL, USA
Phone
3052962258
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Boys and Girls Clubs

Official website

Reported finances

Revenue
$1,497,079
Expenses
$785,277
Assets
$1,379,036
Liabilities
$5,947

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

Leadership & pay

8 people listed

Executive titles in this filing

  • JUDY LEGGETT (Executive Director)

Highest reported compensation

  • JUDY LEGGETT (Executive Director): $94,583 total reported compensation

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

Overview

Mission

Operation and maintenance of a youth center for young boys and girls in a safe, drug free environment.

What it reported doing in 2024

Operation and maintenance of a youth center for young boys and girls. Providing instruction, entertainment, and recreation activities under proper adult guidance and supervision.

Operating model

Revenue model
Donor-supported. 72% 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.

The verdict

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.6%; rating input score 47
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $252.01 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 47.5%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 12%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 46.6% of revenue deployed · 86.8% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $682K in reported program spending
  • Leadership: top reported pay $95K · 8 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.