Manteca High Athletic Booster Club

Nonprofit profile at a glance

EIN
460907766
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Manteca, CA, USA
Phone
2098587340
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$341,480
Expenses
$227,307
Assets
$217,988
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • EMMIT GAUSE (Vice President)
  • PENELOPE CORNISH (President)
  • MONIQUE KING (Vice President)

People named in this filing

  • CHRIS KING (Treasurer)
  • EMMIT GAUSE (Vice President)
  • PENELOPE CORNISH (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

To provide financial support to manteca high school athletic programs to ensure our student athletes have safe and proper equipment, uniforms, tournament fees, and transportation to participate in organized high school athletics.

What it reported doing in 2024

All revenue is earned through fundraising activities. New funds less management and general expenses are contributed to manteca high school to benefit the high school athletic programs based on formal requests made by each individual sport for the purchasing of equipment, uniforms, tournament fees, and transportation costs. No program services are performed by the organization other than fundraising.

Operating model

Revenue model
Donor-supported. 94% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 58
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.4%; rating input score 67
  • Program expense ratio: 95.8%; rating input score 96
  • Fundraising efficiency: $56.55 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 39; 39th 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: Limited
  • Revenue growth: 36.6% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 32.4% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 67.4% of revenue deployed · 95.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $218K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: 6 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.