Brentwood Spartan Band Parents Association

Nonprofit profile at a glance

EIN
222810006
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Pittsburgh, PA, USA
Phone
4128812227
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$41,558
Expenses
$30,748
Assets
$62,658
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Charla Pfeil (President)
  • Holly Denk (Vice-President)

People named in this filing

  • Charla Pfeil (President)
  • Holly Denk (Vice-President)
  • Tricia Brancolini-Foley (Treasurer)

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

Support the Brentwood High School band via educational and teambuilding programs/camps and activities.

What it reported doing in 2024

Florida trip (no trip, just accounting) Senior Banners Student sweatshirts Band camp Equipment Football games (Food) Parade/Festival costs

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.7%; rating input score 42
  • Program expense ratio: 55.9%; rating input score 56
  • Fundraising efficiency: $2.26 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 26%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 41.7% of revenue deployed · 55.9% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $17K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • High — Financial Efficiency: Fundraising efficiency scored 24/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.