Junior League of Baton Rouge Inc

Nonprofit profile at a glance

EIN
720471493
IRS 990 coverage
2009–2022
Forms available
Form 990 2022
Location
Baton Rouge, LA, USA
Phone
2259240298
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Women's Service Clubs

Official website

Reported finances

Revenue
$416,404
Expenses
$671,490
Assets
$4,729,449
Liabilities
$298,921

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Jessica O'Connor (President)
  • Jessica Guinn (President Elect)

People named in this filing

  • Jessica O'Connor (President)
  • Kristian Beatty (Special Project)
  • Amy Fennell (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Junior League of Baton Rouge, Inc. is an organization of women committed to promoting volunteerism, developing the potential of women, and improving communities through the effective action and leadership of trained volunteers. Its purpose is exclusively educational and charitable.

What it reported doing in 2022

23 Disbursements thru Community Assistance Fund which was designated to provide the League with a means of responding to the short term emergency needs of nonprofit agencies in the Greater Baton Rouge area

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 86% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 39
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 64.4%; rating input score 64
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -61.3%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 7.04; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 64.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $432K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 14 filing years from 2009 to 2022
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.