Boys Town Texas Inc

Nonprofit profile at a glance

EIN
412181898
IRS 990 coverage
2013–2016
Forms available
Form 990 2016
Location
Boys Town, NE, USA
Phone
4024981400
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$2,673,861
Expenses
$2,691,072
Assets
$2,390,193
Liabilities
$53,666

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • Janie Cook (President/Executive Director)

Highest reported compensation

  • Victor LaPuma (Assistant Secretary - FFBH Affiliates): $289,869 total reported compensation
  • Jeff Fusselman (Treasurer - Director of Finance Youth Care): $181,382 total reported compensation
  • Janie Cook (President/Executive Director): $160,761 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Changing the way America cares for children, families, and communities by providing and promoting an Integrated Continuum of Care that instills Boys Town values to strengthen body, mind and spirit.

What it reported doing in 2016

Common Sense Parenting CSP is a practical, skill-based program that provides easy-to-learn techniques to help parents, teachers, grandparents, care takers, and others, with parenting challenges like communication, discipline, decision-making, relationships, and school success. Classes incorporate proven methods that were researched and developed at Boys Town. Typically offered as two-hour sessions, classes are conducted once per week over multiple weeks, based on the age of the child. Toddler and preschooler sessions last seven weeks while classes for children from 6-16, last six weeks. Classes are offered in English and Spanish. CSP offers training for parents and others who want to build on their existing skills or learn new ways of dealing with childrens behaviors. CSP components involve instruction, videotape modeling, role playing, feedback, and review opportunities. Professional parent trainers teach the course and provide instruction, consultation, and support for participants.

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 99% 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 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: 72
  • Transparency & Controls: 71
  • Accountability: 87
  • Sustainability: 43
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 75
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $10.75 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 71st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 24th 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: -0.6%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 75.5% of revenue deployed · 74.9% of spending went to programs
  • Governance: 13 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $290K · 21 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 40 of 40 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 4 filing years from 2013 to 2016
  • Contacts: How to reach this organization
  • Related organizations: 3 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 45/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.