Boss Nation Inc

Nonprofit profile at a glance

EIN
920467258
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Homewood, IL, USA
Phone
7083239849
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$214,034
Expenses
$217,356
Assets
$-3,322
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • ELAYNE EVANS (EXECUTIVE DIRECTOR)
  • ZENIA SMITH-BOYD (PRESIDENT)

Highest reported compensation

  • ELAYNE EVANS (EXECUTIVE DIRECTOR): $30,000 total reported compensation
  • ZENIA SMITH-BOYD (PRESIDENT): $30,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To embrace young girls vibrant spirit, athleticism, and boundless potential in cheerleading. To the program is also designed to foster a sense of belonging, resilience, and leadership within each participant, creating a foundation for success in all aspects of their lives.

What it reported doing in 2025

Boss Nation had a phenomenal competitive season showcasing growth, disciplinen and championship results across six teams. Throughout the season, our athletes committed to excellence in skill development, team work, and performance execution, and their hardwork paid off in a major way. Our 12U, 14U, and 14U-2 teams proudly captured 1st Place titles and were crowned Regional Champions, demonstrating the strength and depth of our program. In addition 4 of our teams earned bids to Nationals in Orlando Fl, a true testament to their dedication.

Operating model

Revenue model
Earned-program. 91% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 16
  • Growth: 40

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.6%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: -0.02; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 27.6%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 44.9% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -2,269.3% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $217K in reported program spending
  • Leadership: top reported pay $30K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.