Forest Hills Pto & Boosters Council

Nonprofit profile at a glance

EIN
912104981
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Grand Rapids, MI, USA
Phone
6164938800
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alumni Associations

Reported finances

Revenue
$1,436,383
Expenses
$1,332,592
Assets
$1,853,394
Liabilities
$0

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

Leadership & pay

169 people listed

Executive titles in this filing

  • THERESA SANCHARSKI-ADA ELEMENTARY (PRESIDENT)
  • KENDRA REINHOL-ADA ELEMENTARY (CO-PRESIDENT)
  • ANTHONY MOJICA-ADA VISTA (PRESIDENT)
  • SARAH O'DONNELL-CMS PTO (PRESIDENT)
  • HANNAH HENDGES-CWS PTO (PRESIDENT)
  • LAURA WILLIAMS-COLLINS ELEM (PRESIDENT)

People named in this filing

  • THERESA SANCHARSKI-ADA ELEMENTARY (PRESIDENT)
  • KENDRA REINHOL-ADA ELEMENTARY (CO-PRESIDENT)
  • KENDRA OSOWSKI-ADA ELEMENTARY (TREASURER)

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.

Overview

Mission

All subordinates provide funding to forest hills public schools for educational and extra-curricular activities.

What it reported doing in 2024

Forest hills central hockey associationparent teacher organization that provides enhancements to the forest hills central schools hockey association through volunteer activities, fundraisers, and special events.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.

The verdict

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 87
  • Accountability: 70
  • Sustainability: 62
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.7%; rating input score 97; 44th 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: 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: 7.2%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -3.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 84.1% of revenue deployed · 90% of spending went to programs
  • Governance: 169 of 169 board members independent · 2 of 7 filing controls reported
  • Programs: 50 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $0 · 169 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 11 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.

Key Signals

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.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.