Boys & Girls Club of Lewis County

Nonprofit profile at a glance

EIN
263482643
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Chehalis, WA, USA
Phone
3603451700
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$1,162,744
Expenses
$825,438
Assets
$1,980,355
Liabilities
$37,347

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JESSICA BABKA (PRESIDENT)

Highest reported compensation

  • SARAH ALTHAUSER (EXECUTIVE DI): $80,000 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 enable 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

Boys & girls club of lewis county is open after school and during the summer to provide children and teens with a safe place to go where they can connect with caring adults. Professional staff and volunteers assist club members in growing in the following program impact areas: academic success, character & citizenship, and healthy lifestyles. Our educational programs help ensure youth will be successful in school, keep them learning throughout the summer months, and prepare them to be globally competitive graduates. Our leadership and volunteer programs empower youth to foster integrity and good character, make great life choices, and believe they can make positive change in their communities. Our healthy lifestyles programs build protective factors in youth which nurture their well-being. Club members develop problem solving skills, learn healthy eating and exercise habits, and benefit from prevention activities.

Operating model

Revenue model
Donor-supported. 67% 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

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: 67
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.3%; rating input score 59
  • Program expense ratio: 83.4%; rating input score 83
  • Fundraising efficiency: $21.6 raised per $1 spent on fundraising; rating input score 61; 61st 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 2.4; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 9.7%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 16.6% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 59.3% of revenue deployed · 83.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $688K in reported program spending
  • Leadership: top reported pay $80K · 15 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 filing years from 2010 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.