El Cerrito Band Association

Nonprofit profile at a glance

EIN
871836418
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
El Cerrito, CA, USA
Phone
5103882804
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Music Groups, Bands, Ensembles

Reported finances

Revenue
$214,748
Expenses
$218,323
Assets
$1,641
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Manu Wong (President)

Highest reported compensation

  • Keith Johnson (Director): $5,250 total reported compensation

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

Overview

Mission

Support and promote quality music education and band activities at El Cerrito High School and other band programs in public schools in the community. Support includes but not limited to financial logistical and volunteer activities such as chaperoning uniform coordination ticket sales music and equipment purchases etc. to assist band instructors coaches and students.

What it reported doing in 2024

Trips To From Band Events

Operating model

Revenue model
Other-operating. 82% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 81
  • Accountability: 18
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 77.8%; rating input score 78
  • 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: 0%; rating input score 0; 7th 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: -1.7%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -89.5% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -81.4% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -104.3% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 77.8% of spending went to programs
  • Governance: 0 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $170K in reported program spending
  • Leadership: top reported pay $5K · 5 people listed
  • Consistency: 35 of 40 current checks pass · 5 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.