Inside Out Club

Nonprofit profile at a glance

EIN
461125962
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2015
Location
Naperville, IL, USA
Phone
6303206898
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Official website

Reported finances

Revenue
$214,308
Expenses
$206,260
Assets
$192,792
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Marion B Ruthig (Executive Director)
  • David Dudley (President)
  • Gerry Cassioppi (Past President)
  • Antara Prasad (Vice President)

Highest reported compensation

  • Marion B Ruthig (Executive Director): $69,583 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 empower youth with the social emotional skills needed for positive mental health, self-sufficiency and to be leaders in their lives, future jobs and community. Our mission is to empower youth to live each day with good character and our vision is that they will make the world a better place.

What it reported doing in 2024

Summer programming through partnerships. IOC provides lessons to campers at the Naperville YMCA, Naperville Park District and the Glen Ellyn Park District. This year IOC offered a kindness camp for kids ages 4-16 as part of their camp offerings. In total more than 1,500 hours of Inside Out Club activities occur in the summer. Additionally, during the year IOC provides collaborative character-building projects/activities to local schools. Both of these are summarized below.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 94% 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: 73
  • Transparency & Controls: 88
  • Accountability: 90
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.1%; rating input score 78
  • Program expense ratio: 80.5%; rating input score 80
  • Fundraising efficiency: $5.69 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91.3%; rating input score 91; 53rd 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.8%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 33.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 15.5% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 23.2% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 78.1% of revenue deployed · 80.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $166K in reported program spending
  • Leadership: top reported pay $70K · 10 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 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.

  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.