Boys & Girls Club of Lake County

Nonprofit profile at a glance

EIN
364266009
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Waukegan, IL, USA
Phone
8472356971
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$4,228,793
Expenses
$3,104,940
Assets
$5,060,698
Liabilities
$2,005,890

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Germain Castellanos (Executive Director)
  • Brian Guerrant (President)
  • Deborah Brown Bryant (Vice President)

Highest reported compensation

  • Germain Castellanos (Executive Director): $91,539 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 inspire all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens

What it reported doing in 2024

The Boys Girls Club of Lake County is a member organization in good standing with Boys Girls Clubs of America, a national youth development organization, that is exempt from and not regulated by child care licensing requirements. Trained professional staff and dedicated volunteers provide positive adult mentors and role models. Nationally recognized programs help young people succeed in school, stay healthy, learn important life skills, pursue interest in the arts and sports, and explore vocational choices. We provide support for young people 6 to 18 year of age, with proof of high school enrollment, with varied, age-appropriate programs, led by professional staff in facilities designed specifically for youth programs

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

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.9%; rating input score 55
  • Program expense ratio: 74.5%; rating input score 75
  • Fundraising efficiency: $11.19 raised per $1 spent on fundraising; rating input score 41; 41st 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: 8 of 8 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: 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: 26.6%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 21.8% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 54.9% of revenue deployed · 74.5% of spending went to programs
  • Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $92K · 20 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.