Liberty Union-thurston Band Boosters
Nonprofit profile at a glance
- EIN
- 510140543
- IRS 990-EZ coverage
- 2009–2012
- Forms available
- Form 990-EZ 2012
- Location
- Baltimore, OH, USA
- Phone
- 7408624171
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $40,596
- Expenses
- $44,795
- Assets
- $47,396
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
3 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Support the students in the music program in the Liberty Union-Thurston School District
What it reported doing in 2012
Co-curricular Music Programs: Provided transportation for all students in music program to attend performances (18 performances)
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. Expenses are high relative to revenue and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 82
- Sustainability: 28
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.6%; rating input score 77
- Program expense ratio: 69.4%; rating input score 69
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -10.3%; rating input score 29; 29th percentile among comparable filings
- Total-asset coverage ratio: 1.06; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 31.1% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 4.4% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: -0.7% per year; rating input score 0; 45th percentile among comparable filings
Details
- Where the money goes: 76.6% of revenue deployed · 69.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $31K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2009 to 2012
- 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 — Sustainability: Operating margin scored 29/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.