The Boys and Girls Club of Freeport and Stephenson County
Nonprofit profile at a glance
- EIN
- 352313105
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Freeport, IL, USA
- Phone
- 8152331600
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Youth Centers, Clubs
Reported finances
- Revenue
- $773,662
- Expenses
- $710,751
- Assets
- $461,672
- Liabilities
- $102,963
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- REV ADRON SIMMONS (PRESIDENT)
Highest reported compensation
- JAMES RHYNE JR (EXECUTIVE DI): $64,454 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 help youth of all backgrounds, with special concern for those from disadvantaged circumstances, develop the qualities needed to become responsible citizens and leaders, irrespective of race, color, creed, or national origin.
What it reported doing in 2024
Character & leadership development- this program empowers the 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. Education & career development - this program enables youth to become proficient in basic educational disciplines, apply learning to everyday situations, and embrace technology to achieve success in a career. Activities include homework assistance, tutoring, computer skills training, job shadowing, cooking club, and various other educational games & activities. Health & life skills - this program develops 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. Activities include drug education, gang resistance, cultural appreciation, diversity training, and peer chat. The arts - this program enables youth to develop their creativity and cultural awareness through knowledge and appreciation of visual arts, crafts, performing arts, and creative writing. Activities include arts & crafts, digital photography, digital movie-making, choir, mural making, and dance club. Sports, fitness, and recreation- this program develops fitness, positive use of leisure time, skills for stress management, appreciation for the environment, and social skills. Activities include basketball competition, game room tournaments, outdoor games and activities, fitness activities & training, and field trips.
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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 44
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.3%; rating input score 85
- Program expense ratio: 92.8%; rating input score 93
- 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: 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 8.1%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 0.65; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 9.1%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: 7.8% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 6.5% per year; rating input score 100; 52nd percentile among comparable filings
- Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 85.3% of revenue deployed · 92.8% of spending went to programs
- Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $659K in reported program spending
- Leadership: top reported pay $64K · 11 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 13 filing years from 2011 to 2024
- 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.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- Review — Sustainability: Operating margin scored 57/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.