Delaware Athletic Boosters Inc

Nonprofit profile at a glance

EIN
311322046
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Delaware, OH, USA
Phone
6145815390
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$380,351
Expenses
$337,985
Assets
$248,657
Liabilities
$500

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BOB KLUMPP (PRESIDENT)
  • MELISSA GILLIGAN (CO VICE PRESIDENT)
  • ERICA RIES (CO VICE PRESIDENT)

Highest reported compensation

  • RENE WEBER (TREASURER): $5,160 total reported compensation
  • MELISSA GILLIGAN (CO VICE PRESIDENT): $3,660 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote athletics in the city of Delaware and provide scholarships for Delaware city high school graduates.

What it reported doing in 2024

Support youth athletics in the Delaware city schools.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

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: 88
  • Transparency & Controls: 87
  • Accountability: 63
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.8%; rating input score 99
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.7%; rating input score 99; 59th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.1%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 98.8% of revenue deployed · 100% of spending went to programs
  • Governance: 28 of 28 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $338K in reported program spending
  • Leadership: top reported pay $5K · 5 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: 7 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.