Oak Grove Athletic Booster Club

Nonprofit profile at a glance

EIN
582018120
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Hattiesburg, MS, USA
Phone
6015497676
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$147,383
Expenses
$64,136
Assets
$264,966
Liabilities
$74,100

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

Leadership & pay

15 people listed

Executive titles in this filing

  • SANDIE BROCK (President)
  • SEAN LITTLE (Vice President)

People named in this filing

  • SANDIE BROCK (President)
  • JANET LASHLEY (SECR/TREASURER)
  • J D DUMAS (Director)

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 raise funds for student athletes of oak grove high school, hattiesburg, lamar county, ms, to help them have a rewarding and enjoyable experience during their time at oak grove. We provide assistance with everything from practice balls and uniforms to field house and stadiums. We work very closely with coaches, parents, school leaders, and the community to identify the needs of the athletic programs and provide solutions. We support all the sports associated with oak grove high school. (information derived from our website www.ogwarriorclub.org)

What it reported doing in 2024

To raise funds for student athletes of oak grove high school, hattiesburg, lamar county, ms, to help them have a rewarding and enjoyable experience during their time at oak grove.

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 - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 92
  • Accountability: 58
  • Sustainability: 76
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.9%; rating input score 42
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

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: 56.5%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 4.13; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -31.4% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -24.8% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -6.7% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 41.9% of revenue deployed · 96.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $62K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.