Boys & Girls Club of the Tri-county Area

Nonprofit profile at a glance

EIN
820721270
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Berlin, WI, USA
Phone
9203612717
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Official website

Reported finances

Revenue
$3,736,205
Expenses
$1,862,337
Assets
$23,191,783
Liabilities
$1,143,757

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JASON PRESTO (CEO)
  • PETER KUJAWA (PRESIDENT, T)

Highest reported compensation

  • JASON PRESTO (CEO): $170,959 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 the tri-county area improves the lives of children and families.

What it reported doing in 2024

Sparks club provides academic enrichment for k-5 grade students with a goal of increasing math & literacy scores for students that we serve. Teens 2 work program supports 61 teens in the workforce, connecting them with jobs & resources to be successful in the workforce. We helped the teens set up checking accounts, money management and job skills to be successful. Our zen den program provides social & emotional support for youth. This program allows youth to have a space where they can go and learn how to cope with their emotions and find ways to deal with them in a safe environment. The club completed an im healthy program provided by michael phelps foundation to teach youth about healthy eating habits. Youth participated in math hoops a math program to enchance math skills in youth while playing a fun activity. Drivers education programs provided a service to the community that was held at the club with over 100 teens participating in the program. In total, 648 members were served during 2024

Operating model

Revenue model
Donor-supported. 68% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.1%; rating input score 45
  • Program expense ratio: 71.5%; rating input score 72
  • Fundraising efficiency: $15.86 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 50.2%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 12.45; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 22.5% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 45.1% of revenue deployed · 71.5% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $171K · 15 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $1.9M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2018 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 45/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.