Brookwood Band Association Inc

Nonprofit profile at a glance

EIN
581598490
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Lilburn, GA, USA
Phone
7709850352
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Secondary, High School

Reported finances

Revenue
$435,777
Expenses
$430,882
Assets
$458,075
Liabilities
$205,664

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Jason Arnold (President)

People named in this filing

  • Jason Arnold (President)
  • Harriet Keyamo (Secretary)
  • Teri Moore (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

Provide instruments, equipment and uniforms for High School and Middle School Band; provide instruction for Band Members & Transportation and equipment to events

What it reported doing in 2024

Provide instruments, equipment and uniforms for the Brookwood High School, Five Forks Middle School and Alton C. Crews Middle School bands; provide band members transportation as well as equipment to events

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 81
  • Accountability: 76
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: 1.1%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 17.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 94.4% of revenue deployed · 95.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $411K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2009 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.