Forest Hills Central Athletic Boosters

Nonprofit profile at a glance

EIN
382864796
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012
Location
Grand Rapids, MI, USA
Phone
6168988291
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Alumni Associations

Reported finances

Revenue
$23,102
Expenses
$51,287
Assets
$73,547

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

4 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Forest hills central athletic boosters club raises funds to purchase equip and support athletics at forest hills central high school. Funds are raised by solicitation of contributions, sales of concessions at athletic events, sales of team logo apparel and various fundraising events.

What it reported doing in 2012

Purchase of athletic equipment and athletic event expenses

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Sustainability: 20
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 88.7%; rating input score 89

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -122%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 1.43; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 27.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: -49.6% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 38th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 88.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $45K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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 — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.