Civic Intelligence

The Challengers Boys & Girls Club

EIN 95-2637167 • 501(c)3 • Los Angeles, CA

Profile

Challengers boys & girls club, a member of the boys & girls club of america, is a nonprofit corporation dedicated to promoting the optimum social growth of inner city youth ages 6 to 17 through leadership, citizenship and educational development, cultural enrichment, health and physical education, environmental education, social and recreational activities, and parent involvement.

800 S Figueroa Street No 950Los Angeles, CA 90017

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.08x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

0.60x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

4th percentile

-83%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

46th percentile

$119,944

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

15th percentile

-8.1%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

7th percentile

-42%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$7,284,209

Down $646,308 (-8.1%) from 2015

Liabilities

Up

$574,468

Up $147,935 (+35%) from 2015

Net Assets

Down

$6,709,741

Down $794,243 (-11%) from 2015

Revenue

Down

$955,813

Down $702,424 (-42%) from 2015

Expenses

Down

$1,749,011

Down $411,753 (-19%) from 2015

Net Income

Down

-$793,198

Down $290,671 (-58%) from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $9,826,316Liabilities 2011: $361,923Net Assets 2011: $9,464,3932011Assets 2012: $9,151,558Liabilities 2012: $629,195Net Assets 2012: $8,522,3632012Assets 2013: $9,381,716Liabilities 2013: $653,988Net Assets 2013: $8,727,7282013Assets 2014: $8,492,938Liabilities 2014: $472,684Net Assets 2014: $8,020,2542014Assets 2015: $7,930,517Liabilities 2015: $426,533Net Assets 2015: $7,503,9842015Assets 2016: $7,284,209Liabilities 2016: $574,468Net Assets 2016: $6,709,7412016

Highlighted filing

2016

Assets$7,284,209
Liabilities$574,468
Net Assets$6,709,741

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,523,497Expenses 2011: $2,053,201Net Income 2011: -$529,7042011Revenue 2012: $1,218,956Expenses 2012: $2,164,269Net Income 2012: -$945,3132012Revenue 2013: $2,246,427Expenses 2013: $2,085,934Net Income 2013: $160,4932013Revenue 2014: $1,425,403Expenses 2014: $2,147,660Net Income 2014: -$722,2572014Revenue 2015: $1,658,237Expenses 2015: $2,160,764Net Income 2015: -$502,5272015Revenue 2016: $955,813Expenses 2016: $1,749,011Net Income 2016: -$793,1982016

Highlighted filing

2016

Revenue$955,813
Expenses$1,749,011
Net Income-$793,198

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$955,813
Mission and Program Overview

Mission

Challengers boys & girls club, a member of the boys & girls club of america, is a non profit organization dedicated to promoting the optimum social growth of inner city youth ages 6 to 17 through leadership, citizenship and educational development; cultural enrichment; health and physical education; environmental education; social and recreational activities; and parent involvement.

To promote the health, social, educational, vocational and character development of youth throughout the greater los angeles area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,494,117$7,167,844▼ $326,273
Prepaid Expenses and Deferred Charges$61,872--
Savings and Temporary Cash Investments$38,069$58,865▲ $20,796
Pledges and Grants Receivable$258,959$57,500▼ $201,459
Investments Other Securities$46,292--
Accounts Receivable$31,208$0▼ $31,208
Total Assets$7,930,517$7,284,209▼ $646,308
Liabilities
Other Liabilities$161,134$385,493▲ $224,359
Mortgage Notes Payable Secured by Investment Property$159,025$124,774▼ $34,251
Accounts Payable and Accrued Expenses$106,374$64,201▼ $42,173
Total Liabilities$426,533$574,468▲ $147,935
Net Assets / Fund Balance
Unrestricted Net Assets$6,915,356$6,368,906▼ $546,450
Permanently Rstr Net Assets$340,835$340,835→ $0
Temporarily Rstr Net Assets$247,793$0▼ $247,793
Total Net Assets Fund Balance$7,503,984$6,709,741▼ $794,243
Total Liabilities and Net Assets / Fund Balance$7,930,517$7,284,209▼ $646,308

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,252,384$6,121,502$7,373,886
Land$5,915,460-$5,915,460
Leasehold Improvements$0$2,273,658$2,273,658
Equipment$0$868,610$868,610
Other Land Buildings$0$242,678$242,678

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$340,835---$340,835
2014$340,835---$340,835
2013$340,835---$340,835
2012$340,835---$340,835
2011$340,835---$340,835
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Corey DantzlerChief Executive OfficerFT$108,335$11,609$119,944

Board Members and Trustees

NameTitle
Calvin LyonsBoard Chair
Karen PointerBoard Chair (thru April)
Cranston WilliamsBoard 1st Vice Chair (thru April)
Ed SongBoard Development (thru April)
Melba CulpepperDirector
Dr James McphersonDirector (thru April)
Frank PetersDirector (thru April)
Kevin ArceneauxDirector (thru April)
Louis FriedmanDirector (thru April)
Marcus HuntleyDirector (thru April)
Robert ShaTreasurer (thru April)
Revenue and Support

Revenue Composition

Contributions and Grants
$625,147
Program Service Revenue
$31,346
Investment Income
$0
Other Revenue
$299,320
All Other Contributions
$582,664
Change in Net Assets
$-793,198
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$882,710
Salaries, Compensation, and Employee Benefits$866,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$473,589$52,621-$526,210
Depreciation Depletion$292,447$32,494-$324,941
Occupancy$133,334$14,815-$148,149
Current Officers, Directors, Trustees, and Key Employees$108,266$12,030-$120,296
Other Employee Benefits$102,029$11,337-$113,366
Payroll Taxes$95,786$10,643-$106,429
Fees for Services Other$88,366$9,818-$98,184
Insurance$42,800$4,756-$47,556
Fees for Services Accounting-$28,953-$28,953
Office Expenses$21,902$2,434-$24,336
Other Expenses$13,346$1,483-$14,829
All Other Expenses$13,126$1,457-$14,583
Conferences and Meetings$8,604$956-$9,560
Interest$7,675$853-$8,528
Travel$2,764$307-$3,071
Fees for Services Legal-$407-$407
Advertising$23$2-$25
Total Functional Expenses$1,551,057$197,954$0$1,749,011
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Boys & Girls Club of Metro Los Angeles$335,493
Security Deposit$50,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization delegated control over management duties to boys & girls clubs of metro los angeles. Services provided include planning and executing budgets and handling financial operations and supervising exempt operations of the organization. Beginning in june 2016, boys & girls clubs of metro los angeles began compensating corey dantzler as executive director. Compensation: $4,038

Form 990, Part VI, Section A, Line 4

The organization made the following amendments to the bylaws: -designate parent: boys & girls clubs of metro los angeles, a california nonprofit public benefit corporation board of directors -number of directors: the authorized number of directors shall be not fewer than two or more than seven, the exact number of which shall be fixed from time to time by the parent. -election and term of office of directors: the term of office for a director shall be no more than four (4) years. The parent shall designate the directors of the corporation. When the parent designates a director, the parent may specify a term of office, and each director shall hold office until the expiration of the term for which such director is elected and until a successor has been elected and qualified or until such director's earlier resignation. Any director may be re-elected for successive terms as a director. No amendment of the articles of incorporation of this corporation or these bylaws to extend the term of a director generally may extend the term of any individual director beyond that for which such director was elected, and any reduction of the authorized number of directors does not remove any director prior to the expiration of such director's term of office unless the reduction or any amendment also provides for the removal of one or more specified directors. -vacancies on the board: a vacancy or vacancies on the board shall occur in the event of (a) the death, removal, or resignation of any director; (b) the declaration by resolution of the parent of a vacancy in the office of a director who has been convicted of a felony, declared of unsound mind by a court order, or found by final order or judgement of any court to have breached a duty under the california nonprofit law, part 2, chapter 2, article 3; (c) a director, without excuse, being absent from more than fifty percent (50%) of the regular board meetings in any twelve (12) month period; or (d) an increase in the authorized number of directors. -vacancies on the board: the parent may remove any director from the board with or without cause. -vacancies on the board: vacancies on the board may be filled by approval of the parent. Each person so elected shall serve the balance of the term until the installation of a successor. -fiscal year: the fiscal year of the corporation shall end on december 31 of each year.

Form 990, Part VI, Section A, Line 7A

Boys & girls clubs of metro los angeles has the right to designate all directors of the organization.

Form 990, Part VI, Section A, Line 7B

Approval of boys & girls clubs of metro los angeles is required for the organization to amend or repeal the current bylaws and adopt new bylaws.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed and approved by the board of directors prior to filing with the internal revenue service.

Form 990, Part VI, Section B, Line 15A

The board of directors reviews and approves the compensation of the chief executive officer. The compensation is determined in relation to other boys and girls clubs and in conjunction with the budget determination and approval.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available to the public upon request. The organization does not have a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
The Challengers Boys & Girls Club
EIN
95-2637167
Phone
2136283673
Address
800 S FIGUEROA STREET NO 950, LOS ANGELES, CA 90017

Signing Officer

Name
Calvin Lyons
Title
Board Chair
Phone
2136283673
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Calvin Lyons
Formed
1970
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
1
Volunteers
250

Preparer

Firm
Wipfli Llp
Address
PO BOX 8700, MADISON, WI 53708-8700
Preparer
Amanda Vannatta
Phone
6082741980
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The organization holds an endowment fund for the purpose of funding operations.

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IRS990/MissionDesc0CHALLENGERS BOYS & GIRLS CLUB, A MEMBER OF THE BOYS & GIRLS CLUB OF AMERICA, IS A NONPROFIT CORPORATION DEDICATED TO PROMOTING THE OPTIMUM SOCIAL GROWTH OF INNER CITY YOUTH AGES 6 TO 17 THROUGH LEADERSHIP, CITIZENSHIP AND EDUCATIONAL DEVELOPMENT, CULTURAL ENRICHMENT, HEALTH AND PHYSICAL EDUCATION, ENVIRONMENTAL EDUCATION, SOCIAL AND RECREATIONAL ACTIVITIES, AND PARENT INVOLVEMENT.
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0340835
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0340835
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0340835
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt00
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0868610
IRS990ScheduleD/LandGrp/BookValueAmt05915460
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05915460
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO BOYS & GIRLS CLUB OF METRO LOS ANGELES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HOLDS AN ENDOWMENT FUND FOR THE PURPOSE OF FUNDING OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES TO BOYS & GIRLS CLUBS OF METRO LOS ANGELES. SERVICES PROVIDED INCLUDE PLANNING AND EXECUTING BUDGETS AND HANDLING FINANCIAL OPERATIONS AND SUPERVISING EXEMPT OPERATIONS OF THE ORGANIZATION. BEGINNING IN JUNE 2016, BOYS & GIRLS CLUBS OF METRO LOS ANGELES BEGAN COMPENSATING COREY DANTZLER AS EXECUTIVE DIRECTOR. COMPENSATION: $4,038
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MADE THE FOLLOWING AMENDMENTS TO THE BYLAWS: -DESIGNATE PARENT: BOYS & GIRLS CLUBS OF METRO LOS ANGELES, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION BOARD OF DIRECTORS -NUMBER OF DIRECTORS: THE AUTHORIZED NUMBER OF DIRECTORS SHALL BE NOT FEWER THAN TWO OR MORE THAN SEVEN, THE EXACT NUMBER OF WHICH SHALL BE FIXED FROM TIME TO TIME BY THE PARENT. -ELECTION AND TERM OF OFFICE OF DIRECTORS: THE TERM OF OFFICE FOR A DIRECTOR SHALL BE NO MORE THAN FOUR (4) YEARS. THE PARENT SHALL DESIGNATE THE DIRECTORS OF THE CORPORATION. WHEN THE PARENT DESIGNATES A DIRECTOR, THE PARENT MAY SPECIFY A TERM OF OFFICE, AND EACH DIRECTOR SHALL HOLD OFFICE UNTIL THE EXPIRATION OF THE TERM FOR WHICH SUCH DIRECTOR IS ELECTED AND UNTIL A SUCCESSOR HAS BEEN ELECTED AND QUALIFIED OR UNTIL SUCH DIRECTOR'S EARLIER RESIGNATION. ANY DIRECTOR MAY BE RE-ELECTED FOR SUCCESSIVE TERMS AS A DIRECTOR. NO AMENDMENT OF THE ARTICLES OF INCORPORATION OF THIS CORPORATION OR THESE BYLAWS TO EXTEND THE TERM OF A DIRECTOR GENERALLY MAY EXTEND THE TERM OF ANY INDIVIDUAL DIRECTOR BEYOND THAT FOR WHICH SUCH DIRECTOR WAS ELECTED, AND ANY REDUCTION OF THE AUTHORIZED NUMBER OF DIRECTORS DOES NOT REMOVE ANY DIRECTOR PRIOR TO THE EXPIRATION OF SUCH DIRECTOR'S TERM OF OFFICE UNLESS THE REDUCTION OR ANY AMENDMENT ALSO PROVIDES FOR THE REMOVAL OF ONE OR MORE SPECIFIED DIRECTORS. -VACANCIES ON THE BOARD: A VACANCY OR VACANCIES ON THE BOARD SHALL OCCUR IN THE EVENT OF (A) THE DEATH, REMOVAL, OR RESIGNATION OF ANY DIRECTOR; (B) THE DECLARATION BY RESOLUTION OF THE PARENT OF A VACANCY IN THE OFFICE OF A DIRECTOR WHO HAS BEEN CONVICTED OF A FELONY, DECLARED OF UNSOUND MIND BY A COURT ORDER, OR FOUND BY FINAL ORDER OR JUDGEMENT OF ANY COURT TO HAVE BREACHED A DUTY UNDER THE CALIFORNIA NONPROFIT LAW, PART 2, CHAPTER 2, ARTICLE 3; (C) A DIRECTOR, WITHOUT EXCUSE, BEING ABSENT FROM MORE THAN FIFTY PERCENT (50%) OF THE REGULAR BOARD MEETINGS IN ANY TWELVE (12) MONTH PERIOD; OR (D) AN INCREASE IN THE AUTHORIZED NUMBER OF DIRECTORS. -VACANCIES ON THE BOARD: THE PARENT MAY REMOVE ANY DIRECTOR FROM THE BOARD WITH OR WITHOUT CAUSE. -VACANCIES ON THE BOARD: VACANCIES ON THE BOARD MAY BE FILLED BY APPROVAL OF THE PARENT. EACH PERSON SO ELECTED SHALL SERVE THE BALANCE OF THE TERM UNTIL THE INSTALLATION OF A SUCCESSOR. -FISCAL YEAR: THE FISCAL YEAR OF THE CORPORATION SHALL END ON DECEMBER 31 OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOYS & GIRLS CLUBS OF METRO LOS ANGELES HAS THE RIGHT TO DESIGNATE ALL DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3APPROVAL OF BOYS & GIRLS CLUBS OF METRO LOS ANGELES IS REQUIRED FOR THE ORGANIZATION TO AMEND OR REPEAL THE CURRENT BYLAWS AND ADOPT NEW BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER. THE COMPENSATION IS DETERMINED IN RELATION TO OTHER BOYS AND GIRLS CLUBS AND IN CONJUNCTION WITH THE BUDGET DETERMINATION AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00

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