Lewis-Palmer Athletic Booster Club

Nonprofit profile at a glance

EIN
273714312
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Monument, CO, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$39,438
Expenses
$38,910
Assets
$9,050

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Elena Reever (Booster President)
  • Michelle Provencio (Booster Vice President)

People named in this filing

  • Elena Reever (Booster President)
  • Michelle Provencio (Booster Vice President)
  • Deborah Babbitt (Booster 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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lewis-palmer high school booster club is an organization dedicated exclusively to fostering athletics and band events competitions by raising money through concession sales fundraisers etc. Which is then distributed to each team in the form of an annual award. Each annual award is used to supplement team equipment and or uniforms that is not otherwise available via school district funding.

What it reported doing in 2024

Lewis Palmer High School Booster Club volunteers organized and ran concession and high school spirit wear for athletic events selling food items and school spirit wear merchandise. Benefits of sales was to give to the Lewis Palmer athletic teams for new equipment and uniforms.

Operating model

Revenue model
Other-operating. 100% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.9%; rating input score 63
  • Program expense ratio: 63.7%; rating input score 64

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 1.3%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -12.7% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 51st percentile among comparable filings
  • Asset growth: -13.2% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 62.9% of revenue deployed · 63.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $25K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 8 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.

  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.