Katella Knights Athletic Booster Cl

Nonprofit profile at a glance

EIN
237010839
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Anaheim, CA, USA
Phone
7149993621
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$241,466
Expenses
$218,204
Assets
$40,308
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • SALVATORE GLORIOSO (CEO)
  • OSCAR SANTILLAN (PRESIDENT)

People named in this filing

  • SALVATORE GLORIOSO (CEO)
  • PATTY MORENO (VICE PRESIDE)
  • OSCAR SANTILLAN (PRESIDENT)

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

Students activities for all students in school. Activities include sports teams, music club, award banquets, football club, and social functions. The fundraising assists in allowing students to participate in extra curricular activitites the kids would otherwise not experience due to state budget cuts. These programs are consistenet each year.

What it reported doing in 2024

Student athletic activities for student athletes in school; activities include sports teams, award banquets, and football club. The fundraising assists in allowing students to participate in extra curricular activities the kids would otherwise not experience due to limited budget. These programs are consistent each year.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 80
  • Accountability: 64
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.4%; rating input score 90
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.6%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 49.7% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 51.5% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 93.7% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 90.4% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $218K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.