Broughton High School Caps Club Broughton High School

Nonprofit profile at a glance

EIN
561152805
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Raleigh, NC, USA
Phone
9198567810
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$652,317
Expenses
$520,851
Assets
$637,083
Liabilities
$79,037

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ELIZABETH NEWMAN (PRESIDENT)
  • WILL BACON (PRESIDENT EL)

People named in this filing

  • ELIZABETH NEWMAN (PRESIDENT)
  • WILL BACON (PRESIDENT EL)
  • SANDY BRIDGER (SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The needham broughton high school caps club is a 501(c ) (3) nonprofit organization dedicated to supporting and enhancing superior athletic programs for all students at needham broughton high school. We foster school spirit, sportsmanship, and a culture of excellence, ensuring that athletics remain a source of pride and opportunity for our community.

What it reported doing in 2025

The club supported athletic teams and events at broughton high school. Over 900 student-athletes participate on 41 athletic teams throughout the year in 15 sports. The club provides uniforms, supplies, team equipment, and other operating expenses.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.4%; rating input score 78
  • Program expense ratio: 97.9%; rating input score 98
  • Fundraising efficiency: $96.62 raised per $1 spent on fundraising; rating input score 84; 84th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • 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: 20.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 78.4% of revenue deployed · 97.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $510K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.