Boys & Girls Club of Toccoa-stephens County Georgia Inc

Nonprofit profile at a glance

EIN
582009029
IRS 990 coverage
2013–2022
Forms available
Form 990 2022, Form 990-EZ 2013
Location
Toccoa, GA, USA
Phone
7068863771
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Reported finances

Revenue
$301,294
Expenses
$297,049
Assets
$75,303
Liabilities
$36,693

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • PAULA DULEY (1ST VICE PRESIDENT)
  • SANDRA FOSTER (PRESIDENT)

People named in this filing

  • VANESSA DANIELS (SECRETARY)
  • WILLIE WOODRUFF (BOARD MEMBER)
  • PAULA DULEY (1ST VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide educational and recreational opportunities for youth.

What it reported doing in 2022

The boys & girls club of toccoa-stephens county Georgia, inc. Provides after school/out of school time and summer camp programs. This includes, but is not limited to, one hour of academic assistance daily during the school year to complete homework and support academic success, physical activities which support the development of healthy lifestyle habits including nutritional choices and drug resistance training, character and leadership development, financial literacy training and arts education. Additionally, the organization participates in a mentoring program targeted to recruit and develop male minority role models. Youth are offered a snack every day after school. During the summer, two meals and a snack are offered each day monday through friday when the club is open. In 2022, 134 children were in the program with 134 children in the summer program.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86%; rating input score 86
  • Program expense ratio: 87.2%; rating input score 87
  • 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: 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: Fail

Sustainability

  • Operating margin: 1.4%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 86% of revenue deployed · 87.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $259K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 9 filing years from 2013 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.