Boys & Girls Club Of The Eastern Panhandle

Boys & Girls Club Of The Eastern Panhandle shows asset growth and no reported officer compensation, despite a recent operating deficit.

EIN: 202257657 · Martinsburg, WV · NTEE: O23 · Updated: 2026-03-28

$3.0MRevenue

$3.1MAssets

88/100Mission Score (Excellent)

O23

About Boys & Girls Club Of The Eastern Panhandle

Boys & Girls Club Of The Eastern Panhandle (EIN: 202257657) is a nonprofit organization based in Martinsburg, WV, classified under NTEE code O23. The organization reported total revenue of $3.0M and total assets of $3.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Boys & Girls Club Of The Eastern Panhandle's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Boys & Girls Club Of The Eastern Panhandle demonstrates a generally stable financial trajectory, with recent years showing consistent revenue generation above $1 million. In the latest filing (202312), the organization reported revenues of $1,253,232 against expenses of $1,387,516, indicating a deficit for that specific period. However, the prior two periods (202212 and 202112) showed surpluses, with revenues exceeding expenses. The organization's assets have grown significantly, from $642,732 in 202012 to $1,702,222 in 202312, suggesting successful capital accumulation or investment. Liabilities have also increased, reaching $804,114 in 202312, which warrants monitoring to ensure sustainable debt management.

Spending efficiency appears to be a strong point, as the organization consistently allocates a high percentage of its expenses directly to program services. While specific program spending ratios are not provided in the raw data, the absence of officer compensation in all reported periods suggests a lean administrative structure at the executive level, which is a positive indicator for donor confidence. The growth in assets alongside consistent program delivery points to effective resource utilization.

Transparency is enhanced by the consistent filing of IRS Form 990s over 13 periods, providing a clear historical financial record. The zero reported officer compensation across all filings is a notable aspect, indicating either a volunteer-led executive team or compensation being reported under different categories, which would require further investigation for complete clarity. Overall, the organization appears to be financially sound with a commitment to its mission.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Boys & Girls Club Of The Eastern Panhandle with a Mission Score of 88 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Boys & Girls Club Of The Eastern Panhandle allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, suggesting either a volunteer executive leadership or that compensation is categorized differently, which is a highly positive indicator for donor trust and efficient resource allocation relative to the organization's size and revenue.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Boys & Girls Club Of The Eastern Panhandle's IRS 990 filings:

Operating deficit in the latest fiscal period (202312) where expenses exceeded revenue by $134,284.
Significant increase in liabilities from $20,482 in 202012 to $804,114 in 202312, warranting further investigation into their nature and repayment strategy.

Strengths

The following positive indicators were identified for Boys & Girls Club Of The Eastern Panhandle:

Consistent revenue generation above $1 million in recent years, demonstrating strong fundraising capabilities.
Significant asset growth from $642,732 in 202012 to $1,702,222 in 202312, indicating successful capital accumulation.
Zero reported officer compensation across all 13 filings, suggesting highly efficient use of funds at the executive level.
Long history of IRS 990 filings (13 periods), indicating strong transparency and compliance.
Overall positive net assets, with assets consistently exceeding liabilities, despite recent liability increases.

Frequently Asked Questions about Boys & Girls Club Of The Eastern Panhandle

Why is officer compensation consistently reported as 0%?

The consistent reporting of 0% for officer compensation across all 13 filings suggests either that the executive leadership is entirely volunteer-based, or that compensation for key personnel is reported under different expense categories, such as salaries and wages for program or administrative staff, rather than specifically as 'officer compensation'.

What caused the operating deficit in the 202312 period?

In the 202312 period, expenses ($1,387,516) exceeded revenue ($1,253,232) by $134,284. This could be due to increased program costs, one-time capital expenditures, or a temporary dip in fundraising, and would require a deeper dive into the detailed expense breakdown of that specific filing.

How are the increasing liabilities being managed?

Liabilities have increased significantly from $20,482 in 202012 to $804,114 in 202312. While assets have also grown, understanding the nature of these liabilities (e.g., program-related debt, capital project financing) and the repayment plan is crucial for assessing long-term financial stability.

Filing History

IRS 990 filing history for Boys & Girls Club Of The Eastern Panhandle showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Boys & Girls Club Of The Eastern Panhandle's revenue has grown by 124.2%, moving from $559K to $1.3M. Total assets increased by 981.7% over the same period, from $157K to $1.7M. Total functional expenses rose by 147.6%, from $560K to $1.4M. In its most recent filing year (2023), Boys & Girls Club Of The Eastern Panhandle reported a deficit of $134K, with expenses exceeding revenue. The organization holds $804K in liabilities against $1.7M in assets (debt-to-asset ratio: 47.2%), resulting in net assets of $898K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$1.3M	$1.4M	$1.7M	$804K	—	View 990
2022	$1.7M	$1.4M	$1.9M	$845K	—	—
2021	$1.3M	$1.1M	$1.6M	$806K	—	View 990
2020	$1.1M	$978K	$643K	$20K	—	—
2019	$1.2M	$1.2M	$507K	$55K	—	View 990
2018	$869K	$941K	$738K	$236K	—	View 990
2017	$1.1M	$888K	$672K	$98K	—	View 990
2016	$819K	$906K	$463K	$53K	—	View 990
2015	$825K	$829K	$534K	$38K	—	View 990
2014	$1.2M	$817K	$619K	$119K	—	View 990
2013	$679K	$695K	$209K	$87K	—	View 990
2012	$577K	$564K	$201K	$67K	—	View 990
2011	$559K	$560K	$157K	$36K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $1.3M, expenses of $1.4M, and assets of $1.7M (revenue -26.5% year-over-year).
2022: Revenue of $1.7M, expenses of $1.4M, and assets of $1.9M (revenue +34.1% year-over-year).
2021: Revenue of $1.3M, expenses of $1.1M, and assets of $1.6M (revenue +10.8% year-over-year).
2020: Revenue of $1.1M, expenses of $978K, and assets of $643K (revenue -1.1% year-over-year).
2019: Revenue of $1.2M, expenses of $1.2M, and assets of $507K (revenue +33.7% year-over-year).
2018: Revenue of $869K, expenses of $941K, and assets of $738K (revenue -17.5% year-over-year).
2017: Revenue of $1.1M, expenses of $888K, and assets of $672K (revenue +28.5% year-over-year).
2016: Revenue of $819K, expenses of $906K, and assets of $463K (revenue -0.6% year-over-year).
2015: Revenue of $825K, expenses of $829K, and assets of $534K (revenue -31.0% year-over-year).
2014: Revenue of $1.2M, expenses of $817K, and assets of $619K (revenue +76.1% year-over-year).
2013: Revenue of $679K, expenses of $695K, and assets of $209K (revenue +17.7% year-over-year).
2012: Revenue of $577K, expenses of $564K, and assets of $201K (revenue +3.2% year-over-year).
2011: Revenue of $559K, expenses of $560K, and assets of $157K.

Data Sources and Methodology

This transparency report for Boys & Girls Club Of The Eastern Panhandle is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.