Boosters for Bears Club
Nonprofit profile at a glance
- EIN
- 474354449
- IRS 990-PF coverage
- 2018–2023
- Forms available
- Form 990-PF 2023
- Location
- Valley, WA, USA
- Phone
- 5099362285
- Rating
- 30
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Secondary, High School
Reported finances
- Revenue
- $7,445
- Expenses
- $16,888
Source: IRS Form 990-PF. Selected filing: tax year 2023. Amounts in USD.
Overview
Mission
Secondary, High School
What it reported funding in 2023
The foundation reported 3 grants totaling $6,507. The stated grant purposes included after school events, lunches, and senior projects/trip/granduation.
Operating model
- Revenue model
- Other-operating. 88% of the foundation's positive operating resources came from other operating revenue.
- Distribution model
- Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.
The verdict
REVIEW - The filing clearly reports transactions involving insiders. A relatively small share of spending goes to grants and assets provide a limited cushion relative to annual grants.
Rating breakdown
- Grant Deployment: NotEnoughData
- Cost Efficiency: 39
- Transparency: NotEnoughData
- Compliance: 84
- Endowment Health: 52
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: Limited
Cost Efficiency
- Grant expense ratio: 38.5%; rating input score 39; 50th percentile among comparable filings
Transparency
- Grant recipient disclosure: Limited
Compliance
- Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
- Property sale or exchange with a disqualified person: Pass
- Borrowing from or lending to a disqualified person: Pass
- Goods, services, or facilities involving a disqualified person: Pass
- Compensation paid to a disqualified person: Pass
- Assets transferred to a disqualified person: Pass
- Payment to a government official: Pass
- Uncorrected prior self-dealing: Pass
- Prior-year undistributed income: Pass
- Excess business holdings: Pass
- Investments that may jeopardize charitable purposes: Pass
- Uncorrected prior-year jeopardizing investments: Pass
- Attempt to influence legislation: Pass
- Attempt to influence an election: Pass
- Grants to individuals: Pass
- Grants to organizations: Pass
- Spending for a noncharitable purpose: Pass
- Funds received for a personal-benefit contract: Pass
- Premiums paid on a personal-benefit contract: Pass
- Prohibited tax-shelter transaction: Pass
- Filing consistency checks: 6; rating input score 67
Endowment Health
- Endowment-health comparison: 1.42; rating input score 52; 52nd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Grants: Filed grants detail
- Payout: Filed payout detail
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Investments: 52th percentile for endowment coverage
- Consistency: 6 of 9 current checks pass · 3 findings to review
- Filing history: 6 filing years from 2018 to 2023
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
- Moderate — Cost Efficiency: Grant expense ratio scored 39/100.
- Review — Endowment Health: Endowment-health comparison scored 52/100.
- Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
- Moderate — Transparency & Controls: Balance sheet boy total did not reconcile in the filed values.
- Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.