Oregon Band Boosters Inc
Nonprofit profile at a glance
- EIN
- 391408095
- IRS 990 coverage
- 2014–2017
- Forms available
- Form 990 2017
- Location
- Oregon, WI, USA
- Phone
- 6082180474
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $339,951
- Expenses
- $298,771
- Assets
- $35,626
- Liabilities
- $36,054
Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- KRISTIN BROWN (PRESIDENT)
- SONJA PATTERSON (VICE PRESIDENT)
People named in this filing
- KRISTIN BROWN (PRESIDENT)
- SONJA PATTERSON (VICE PRESIDENT)
- ERICA GONZALES (SECRETARY)
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 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Serve students by promoting musical, artistic discovery through the advancement of music education and performance opportunities. These opportunities include winter and summer marching programs and support for other band programs for the high school, middle school and intermediate school in the Oregon school district.
What it reported doing in 2017
Serve students by promoting muscial, artistic discovery through the advancement of music education and performance opportunities. These opportunities include winter and summer marching programs and support for other band programs for the high school, middle school and intermediate school in the Oregon school district.
Operating model
- Revenue model
- Other-operating. 88% 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
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: 80
- Transparency & Controls: 90
- Accountability: 70
- Sustainability: 43
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86%; rating input score 86
- Program expense ratio: 97.9%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 12.1%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 0.12; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 1.01; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 9.1% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: 14.8% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: -9.3% per year; rating input score 0; 11th percentile among comparable filings
Details
- Where the money goes: 86% of revenue deployed · 97.9% of spending went to programs
- Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $292K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2014 to 2017
- 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: Governance controls: 4 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.