North Metro Gymnastics &Cheerleading Booster Club Inc

Nonprofit profile at a glance

EIN
203995139
IRS 990-EZ coverage
2010–2024
Forms available
Form 990 2013, Form 990-EZ 2024
Location
Woodstock, GA, USA
Phone
3305314025
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$68,412
Expenses
$64,426
Assets
$22,553
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Macy Lowery (President)

People named in this filing

  • Tracy Ramer (Co-Treasurer)
  • Macy Lowery (President)
  • Jennifer Klein (Co 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

North Metro Gymnastics & Cheerleading Booster Club is responsible for support of the North Metro Gymnastics Center USA Gymnastics Competitive Program. NMGCBC has been established to promote ways and means of providing for the needs of NMGC and its team members. We try to fund-raise in order to offset the expenses associated with USA Gymnastics requirements and minimal administrative expenses. Members of NMGCBC will provide various community service volunteer projects.

What it reported doing in 2024

Support boys and girls gymnastics at various levels of competition.

Operating model

Revenue model
Earned-program. 84% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 82
  • Sustainability: 48
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 99.3%; rating input score 99

Transparency & Controls

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

Sustainability

  • Operating margin: 5.8%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -9.4% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -9.4% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: -5% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 99.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $64K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.