Oprah Winfrey Boys and Girls Club of Kosciusko and Attala County

Nonprofit profile at a glance

EIN
311787821
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Kosciusko, MS, USA
Phone
6622894252
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Official website

Reported finances

Revenue
$762,761
Expenses
$916,404
Assets
$3,706,821
Liabilities
$36,540

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • CARL SPEIGHT (VICE PRESIDENT)
  • DAVID HOWELL (PRESIDENT)
  • ED HEIDORN (VICE PRESIDENT)
  • MAUDIE BENTON (PRESIDENT - CVO)

Highest reported compensation

  • MAUDIE BENTON (PRESIDENT - CVO): $38,959 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enable all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens.

What it reported doing in 2017

Arts/crafts - programs in this area enable youth to develop their creativity and cultural awareness through knowledge and appreciation of the visual arts, crafts, performing arts and creative writing. Implements paintings, drawings, sculpture, etc.sports, fitness & recreation - programs in this area develop fitness, positive use of leisure time, skills for stress management, appreciation for the environment and social skills. Implements structured court activities and games.education & career development - programs in this core program area enable youth to become proficient in basic educational disciplines apply learning to everyday situations and embrace technology to achieve success in a career. Implements structured educational fun programs such as reading rainbow (book club), poetry club (writing poems, researching poets, etc), smart moves, etc.health and life skills - programs in this area develop young people's capacity to engage in positive behaviors that nurture their own well-being, set personal goals and live successfully as self-sufficient adults.character & leadership development - programs in this core program area empower youth to support and influence their club and community, sustain meaningful relationships with others, develop a positive self-image, participate in the democratic process and respect their own and others' cultural identities.technology - program works in transforming clubs from "swim & gym" to "point and click." kids of all ages and circumstances have access to the same resources and skills to help them discover their world; expand creativity, perform better in school, and eventually take their technology know-how into the workplace. Implements exploration of the computer and utilizes skills tech i &ii, smart girls, & youth in unity program.game room - fun structured games such as pool tournaments, video games, board games, outside games (weather permitting) such as hopscotch, tennis, basketball, etc.performing arts programs - programs in this area highlight the performing arts such as dance, music and drama. Members are introduced to singing and music through inspirational choir. They participate in weekly zumba dance classes, and all put on drama related programs.teen programs - programs that are teen specific. Programs that introduce teens to the 5 core areas: arts (poetry club, rap club, etc), health & life skills (smart girls, passport to manhood, & smart moves), sports, fitness & recreation, character & leadership (torch club, keystone club, etc), education & career development (career launch, money matters, etc.). This program also introduces teens to college prep and techniques on finding and securing a job.

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 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The required major-donor schedule is missing or incomplete and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 75
  • Accountability: 92
  • Sustainability: 43
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 81.5%; rating input score 81
  • Fundraising efficiency: $15.01 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.7%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Fail

Sustainability

  • Operating margin: -20.1%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 4.04; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -3.8% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 97.9% of revenue deployed · 81.5% of spending went to programs
  • Governance: 18 of 19 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $746K in reported program spending
  • Leadership: top reported pay $39K · 12 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.