The Boys & Girls Club of Clermont County

Nonprofit profile at a glance

EIN
311463574
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
New Richmond, OH, USA
Phone
5135531948
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Reported finances

Revenue
$251,045
Expenses
$331,567
Assets
$442,196
Liabilities
$127,895

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • LINDA WHITE (EXECUTIVE DIRECTOR)
  • JIM KLOSTERMAN (VICE PRESIDENT)
  • JOHN HUEBER (PRESIDENT)
  • RICK RACK (VICE PRESIDENT)

Highest reported compensation

  • LINDA WHITE (EXECUTIVE DIRECTOR): $67,666 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide & promote health, social, educational, vocational, cultural, character and leadership development.

What it reported doing in 2014

Provide & promote health, social, educational, vocational, cultural, character & leadership development.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 87
  • Accountability: 76
  • Sustainability: 24
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: $89.25 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 25th 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: 94.7%; rating input score 95; 26th 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: Fail
    • 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: -32.1%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 1.33; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 20.4%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -4.9% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -9.3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 18.7% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.1% of spending went to programs
  • Governance: 18 of 19 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $276K in reported program spending
  • Leadership: top reported pay $68K · 19 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 5 filing years from 2010 to 2014
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.