Boys & Girls Club of Salem Marion & Polk Counties Foundation

Nonprofit profile at a glance

EIN
931038306
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Salem, OR, USA
Phone
5035817383
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$621,218
Expenses
$314,480
Assets
$8,737,404
Liabilities
$178,703

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

Leadership & pay

15 people listed

Executive titles in this filing

  • SUSAN BLOOM (CHIEF EXECUTIVE OFFICER)
  • ROBBIN KERNER (INTERIM CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • SUSAN BLOOM (CHIEF EXECUTIVE OFFICER): $123,011 total reported compensation
  • TRACEY MONIER (CHIEF FINANCIAL OFFICER): $88,567 total reported compensation
  • ROBBIN KERNER (INTERIM CHIEF EXECUTIVE OFFICER): $85,287 total reported compensation

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

Overview

Mission

The boys & girls club of salem, marion and polk counties foundation is a nonprofit organization which is organized exclusively to receive and administer funds and property for charitable and educational purposes to benefit the youth of marion and polk counties. To inspire and enable all youth grades 1 - 12, especially those who need us most, to realize their full potential as productive, responsible, and caring citizens through the development of a positive self-image and self-reliance.

What it reported doing in 2024

Bingo operation provides grants to the boys & girls club of salem benefiting approximately 6,000 children through youth activity programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 94
  • Accountability: 91
  • Sustainability: 86
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.3%; rating input score 57
  • Program expense ratio: 63.9%; rating input score 64
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.4%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 27.78; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 5.5%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -10.1% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 57.3% of revenue deployed · 63.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $201K in reported program spending
  • Leadership: top reported pay $123K · 15 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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 57/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Officer compensation ratio scored 52/100.