Boys & Girls Club of the Greater West Plains Area

Nonprofit profile at a glance

EIN
274455082
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
West Plains, MO, USA
Phone
4172042582
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Reported finances

Revenue
$698,057
Expenses
$747,219
Assets
$1,036,094
Liabilities
$21,221

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • TAYLOR SMITH (PRESIDENT)
  • ELISABETH CAWTHON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ELISABETH CAWTHON (EXECUTIVE DIRECTOR): $52,963 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To inspire and enable all young people, especially those who need us most, to reach their full potential as productive and caring citizens.

What it reported doing in 2025

The club provides after-school care, meals, and tutoring as well as other activities to children and teens in the greater west plains, mo area.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
  • 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 87
  • Accountability: 74
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.1%; rating input score 74
  • Program expense ratio: 68.7%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 25th 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; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 13.5% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 74.1% of revenue deployed · 68.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $514K in reported program spending
  • Leadership: top reported pay $53K · 9 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2025
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 16/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.