Boys Town Nevada Inc

Nonprofit profile at a glance

EIN
200654472
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Las Vegas, NV, USA
Phone
5313553131
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$10,314,785
Expenses
$11,636,976
Assets
$4,346,242
Liabilities
$2,277,989

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

Leadership & pay

12 people listed

Executive titles in this filing

  • John Etzell (Site Director - President)

Highest reported compensation

  • John Etzell (Site Director - President): $223,746 total reported compensation
  • James Beckman (Assistant Secretary - FFBH Affliates): $170,271 total reported compensation
  • Jason Mishima (Site Financial Officer - Treasurer): $133,703 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Changing the way America cares for children and families.

What it reported doing in 2024

Lift Together with Boys Town has been defined as a multi-component, community-based prevention intervention that uses Boys Towns family and school-based programs to generate community-wide impact. Boys Town partners with schools to provide wraparound programs such as In-Home Family Services, Care Coordination Services, Well-Managed Schools, and a School Support Specialist SSS. Well-Managed Schools WMS is a systematic school-based intervention that assists schools in creating a positive school culture by providing tools and strategies for classroom behavior management, student social skill development, and staff-student relationship-building. The School is supported in implementing WMS at their campus by receiving in-depth training, as well as quarterly class observations, school-wide data collections and one-on-one staff coaching. The SSS works to decrease negative behaviors and increase positive behaviors in the school. The SSS accomplishes this by utilizing the Boys Town WMS model as well as other behavior intervention techniques developed by Boys Town.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 68
  • Accountability: 84
  • Sustainability: 20
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.7%; rating input score 98
  • Program expense ratio: 84.5%; rating input score 84
  • Fundraising efficiency: $8.62 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -12.8%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 0.8%; rating input score 87; 87th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 97.7% of revenue deployed · 84.5% of spending went to programs
  • Governance: 8 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $9.8M in reported program spending
  • Leadership: top reported pay $224K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 4 filed related-organization links
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.