Virginia Girls State Incorporated

Nonprofit profile at a glance

EIN
546039598
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013
Location
Richmond, VA, USA
Phone
8043556410
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$213,965
Expenses
$221,551
Assets
$167,060
Liabilities
$2,191

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • EMILY GREGORY (DIRECTOR AND)
  • CHERYL SHINE (ASSISTANT DI)
  • SALLIE ROSSMAN (FINANCE CHAI)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Virginia girls state provides young women in Virginia with resources to experience duties and rights of american citizenship through a week long immersive program that teaches our legislative process. Virginia girls state is a program of the american legion auxiliary, a community service organization. For over 100 years the american legion auxiliary has been serving helping, and meeting the needs of our nation's veterans, military, and their families, both here and abroad.

What it reported doing in 2024

Virginia girls state privides rising seniors in high school the opportunity to learn the importance of citizenship in a hands-on environment. The participants spend an intensive week of study, working together as self- governing citizens. Girls state teaches young women responsible citizenship and love for god and country. Since the inception of the girls state program in 1937 nearly one million young people have had the opportunity to learn first-hand how their state and local government works. Participants are encouraged to participate in the their communities when they return home and to begin a life long commitment to be informed citizens and to be active in all levels of our government. To produce girls state citizens with this commitment auxiliary units must make wise selections of delegates, provide them with informative orientations before the sesson begins, and give them recognition when they return home.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.5%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -5.2% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $222K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Highest-paid contractors: 1 contractor listed · $128K reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.