Lowndes High School Band Boosters Inc
Nonprofit profile at a glance
- EIN
- 452193298
- IRS 990 coverage
- 2020–2022
- Forms available
- Form 990 2022
- Location
- Valdosta, GA, USA
- Phone
- 2295605721
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $417,306
- Expenses
- $398,366
- Assets
- $144,516
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CHRIS BUESCHER (PRESIDENT)
- MARK DIXON (VICE PRESIDENT)
People named in this filing
- CHRIS BUESCHER (PRESIDENT)
- MARK DIXON (VICE PRESIDENT)
- ARVIL STRACENER (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 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide inspiration, guidance, and assistance to all band students and staff in order to develop and sustain top performing instrumental music programs at all levels. To secure closer contact between interested parents, students, teachers, directors, and staff, thereby assuring clear communication and cooperation among all those involved in the band program. To foster closer ties between parents of younger music students and the parents of high scholl students, thereby strengthening the entire band program. To promote music culture throughout the community by fostering greater concert attendance and other public support of all band activities, thereby rendering moral support to the student. To assist with the purchase of equipment and supplies which would not be available through the school budget, facilitated by fundraisers or donations. The lowndes high band booster organization does not discriminate on the basis of race, color, nationality, sex, disability, or age in its program.
What it reported doing in 2022
The organization provided the students at lowndes high school with the opportunity be a part of music education and performance for the community. They experienced being able to compete with other bands and musical groups in competition and get awarded for outstanding musical performance. They also were able to be a part of the community through volunteering at local businesses. The program helped to mold and shape responsible young adults for our community.
Operating model
- Revenue model
- Earned-program. 82% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - 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: 86
- Transparency & Controls: 83
- Accountability: 70
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.5%; rating input score 95
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 21st 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: 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: 4.5%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0.36; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: 21.3% per year; rating input score 100; 85th percentile among comparable filings
- Revenue growth: 24.1% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 6.7% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 95.5% of revenue deployed · 100% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $398K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2020 to 2022
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- Review — Sustainability: Operating margin scored 51/100.