South Bay Youth Clubs Inc

Nonprofit profile at a glance

EIN
330450797
IRS 990 coverage
2016–2017
Forms available
Form 990 2017
Location
Harbor City, CA, USA
Phone
3105340056
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Official website

Reported finances

Revenue
$1,211,784
Expenses
$1,087,722
Assets
$1,902,802
Liabilities
$1,962,007

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Lou Baglietto (President)
  • Brian LaTorre (Vice President)

Highest reported compensation

  • Mike Herrera (Executive Direc): $63,000 total reported compensation

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

Overview

Mission

The Club serves at-risk youth and children by providing recreation, guidance, and social programs including sports, fine arts, homework help, computer classes, and events. It focuses on bringing youth from different ethnic, racial, and cultural backgrounds together and teaching them how to become responsible, respectful, and contributing community members.

What it reported doing in 2017

Our Character & Leadership Programs help youth become responsible caring citizens and acquire skills to participate in the democratic process. Program participants also develop leadership skills and gain opportunities for planning, decision-making, contributing to the Club and community and celebrating our national heritage.

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.
  • 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. The required major-donor schedule is missing or incomplete and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 75
  • Accountability: 90
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.4%; rating input score 74
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $45.22 raised per $1 spent on fundraising; rating input score 79; 79th 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: 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: NotApplicable
    • 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: Fail

Sustainability

  • Operating margin: 10.2%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.75; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 1.03; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 0.1% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 29.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 74.4% of revenue deployed · 82.9% of spending went to programs
  • Governance: 16 of 16 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $902K in reported program spending
  • Leadership: top reported pay $63K · 17 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2016 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.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.