Olympic High School Trojan Booster Club

Nonprofit profile at a glance

EIN
911116406
IRS 990 coverage
2009–2014
Forms available
Form 990 2014
Location
Silverdale, WA, USA
Phone
3606622700
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Olympics

Official website

Reported finances

Revenue
$18,662
Expenses
$9,925
Assets
$23,997
Liabilities
$1,207

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • SHIRLEY LEYVA (PRESIDENT)
  • TASHINA HILL (VICE PRESIDENT)

People named in this filing

  • RILEY CROW (TREASURER)
  • ROSHONDA MCKINNIS (SECRETARY)
  • SHIRLEY LEYVA (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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The object and purpose of the booster club is to promote, encourage, foster and develop interest in all olympic high school activities along with furthering the best interest of the students and public school system of central kitsap school district #401 particularly olympic high school.

What it reported doing in 2014

Award scholarships to students who have exceeded excellence in academics or sports.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating 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

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 82
  • Accountability: 12
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.2%; rating input score 61
  • Program expense ratio: 97.2%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 0%; rating input score 0; 9th 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: 46.8%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.42; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -37.3% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -8.5% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 61.2% of revenue deployed · 97.2% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2009 to 2014
  • 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.

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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.