Columbia Heights Athletic Boosters Club

Nonprofit profile at a glance

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

9 people listed

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.

To promote and support youth athletic activities in the city of columbia heights, mn

Promoted and supported youth athletic activities in the city of columbia heights, mn with grants of $98,559.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model: Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 77.5%; rating input score 78; 50th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

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

Operating margin: -161.2%; rating input score 15; 15th percentile among comparable filings
Total-asset coverage ratio: 12.57; rating input score 69; 69th percentile among comparable filings
Liabilities to assets ratio: 0.6; rating input score 10; 10th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Program expense growth: -10.7% per year; rating input score 0; 28th percentile among comparable filings
Revenue growth: -17.6% per year; rating input score 0; 22nd percentile among comparable filings
Asset growth: 5.6% per year; rating input score 100; 68th percentile among comparable filings

Where the money goes: 95.6% of spending went to programs
Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
Programs: 1 filed program accomplishment · $8K in reported program spending
Leadership: top reported pay $0 · 9 people listed
Consistency: 19 of 20 current checks pass · 1 finding to review
Schedules: 4 filed schedules · includes grants
Filing history: 13 filing years from 2011 to 2024
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Related organizations: 2 filed related-organization links
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Governance controls: 4 of 6 not reported.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Operating margin scored 15/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Sustainability: Liabilities to assets ratio scored 10/100.