Girls Incorporated of Greater Lowell

Nonprofit profile at a glance

EIN
042104401
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lowell, MA, USA
Phone
9784586529
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Girls Clubs

Official website

Reported finances

Revenue
$1,450,787
Expenses
$966,738
Assets
$7,601,371
Liabilities
$1,136,208

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • Sonia Ruas (President)
  • Rachel Tierney (Vice President)
  • Bopha Malone (CEO)

Highest reported compensation

  • Bopha Malone (CEO): $130,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Girls Incorporated of Greater Lowell Inspires all girls to be strong, smart, and bold. Though creative programs in a safe and nurturing environment, we strive to teach the independence and personal responsibility girls need to succeed.

What it reported doing in 2025

Physical Education and Health - programs that allow girls to improve motor skills, increase self-confidence, learn to work together, develop basic skills in a variety of sports, and get some exercise.

Operating model

Revenue model
Donor-supported. 63% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 92
  • Accountability: 96
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.2%; rating input score 45
  • Program expense ratio: 62.2%; rating input score 62
  • Fundraising efficiency: $15.53 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

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: 94.1%; rating input score 94; 28th 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: 33.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 7.86; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 13.6% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 45.2% of revenue deployed · 62.2% of spending went to programs
  • Governance: 16 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $601K in reported program spending
  • Leadership: top reported pay $130K · 21 people listed
  • Highest-paid contractors: 1 contractor listed · $2.2M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.