Boys & Girls Clubs of Greater Northwest Indiana Inc

Nonprofit profile at a glance

EIN
351262439
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Portage, IN, USA
Phone
2197642582
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$11,723,528
Expenses
$11,583,082
Assets
$35,904,419
Liabilities
$5,921,150

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

Leadership & pay

35 people listed

Executive titles in this filing

  • MICHAEL JESSEN (PRESIDENT & CEO)

Highest reported compensation

  • MICHAEL JESSEN (PRESIDENT & CEO): $232,475 total reported compensation
  • MARK JONES (VP OF CLUB SERVICES): $166,295 total reported compensation
  • KRIS CONDON (VP OF HR AND OPERATIONS): $111,307 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 the youth of our communities to reach their full potential as productive, responsible and caring citizens.

What it reported doing in 2024

In 2024, boys & girls clubs of greater northwest Indiana, inc. Provided a safe place for more than five thousand kindergartens through high school aged children to participate in programs during non-school hours and summer months. We offer diversified programs at eleven facilities and an additional kidstop child care program for before and after school care at nine porter county school sites. We offer programs in five core areas: education and career development; fitness, sports and recreation; the arts; character and leadership; and health and life skills. While they are separate in many ways, they add up to the most essential outcome of all: young people who are prepared to enter the adult world as productive, responsible, caring citizens.

Operating model

Revenue model
Donor-supported. 79% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 75
  • Accountability: 95
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79%; rating input score 79
  • Program expense ratio: 80.5%; rating input score 81
  • Fundraising efficiency: $15.87 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • 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: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.2%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 3.1; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 79% of revenue deployed · 80.5% of spending went to programs
  • Governance: 27 of 27 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.3M in reported program spending
  • Leadership: top reported pay $232K · 35 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Officer compensation ratio scored 56/100.