Boys & Girls Clubs of Capistrano Valley
Nonprofit profile at a glance
- EIN
- 330529575
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- San Juan Capistrano, CA, USA
- Phone
- 9492407898
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Centers, Clubs
Reported finances
- Revenue
- $3,873,962
- Expenses
- $2,766,279
- Assets
- $5,345,971
- Liabilities
- $366,606
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
31 people listed
Executive titles in this filing
- MICHELLE WILLIAMS (PRESIDENT)
- NICOLE WATSON (CEO)
Highest reported compensation
- NICOLE WATSON (CEO): $175,006 total reported compensation
- JAMES E LITTLEJOHN (EXEC. DIRECTOR-FORMER): $142,657 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To inspire and enable all youth to reach their full potential as productive, responsible and caring citizens by providing stimulating and challenging programs through interaction with dedicated, caring people.
What it reported doing in 2024
(see schedule o)the organization provides a building-centered program, professional staff, and a fun environment to help all young people to realize their full potential as productive, responsible, and caring citizens. The organization serves ages 6-18 and provides programs in the areas of character and leadership, education and career development, health and life skills, the arts, and sports, fitness and recreation. Members pay an annual membership fee. They also pay for field trips, summer camps and other special activities designed to create healthy, active and responsible youth. However, no youth is turned away due to an inability to pay these fees. Through the organizations fundraising efforts, the club is able to offer scholarship type arrangements for any youth who wishes to attend the club but does not have the financial means to do so.
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
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 74
- Accountability: 100
- Sustainability: 68
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 57%; rating input score 57
- Program expense ratio: 78.2%; rating input score 78
- Fundraising efficiency: $86.63 raised per $1 spent on fundraising; rating input score 85; 85th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 8 of 8 controls in place; rating input score 100
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 28.6%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 1.93; rating input score 61; 61st percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
- Officer compensation ratio: 11.5%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: 3.9% per year; rating input score 100; 33rd percentile among comparable filings
- Revenue growth: 6.6% per year; rating input score 100; 52nd percentile among comparable filings
- Asset growth: -2.2% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 57% of revenue deployed · 78.2% of spending went to programs
- Governance: 29 of 29 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $2.2M in reported program spending
- Leadership: top reported pay $175K · 31 people listed · 2 of 6 pay-setting controls reported
- Consistency: 34 of 34 current checks pass
- Schedules: 8 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 57/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 26/100.