PARENT BOOSTER USA INC - EHS Eagle Band Association Inc
Nonprofit profile at a glance
- EIN
- 813073282
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023, Form 990-N 2015
- Location
- Woodstock, GA, USA
- Phone
- 7707148307
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $195,183
- Expenses
- $178,125
- Assets
- $28,838
- Liabilities
- $3,845
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Theresa Karp (President)
- Acacia Carter (Vice President)
- Lori Fallin (Vice President)
People named in this filing
- Theresa Karp (President)
- Valerie Batchelder (Treasurer)
- Acacia Carter (Vice 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
The corporation is organized to support the students and teachers involved in the school band and guard programs, including all related activities at Etowah High School and to promote ways and means of providing for the logistical, operational and financial support above that supplied by the Cherokee County School System by recruiting volunteers, conducting programs and raising funds.
What it reported doing in 2024
Competition fees, director development, music purchases, and other required expenses for optimal band function.
Operating model
- Revenue model
- Earned-program. 68% 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
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 assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 83
- Accountability: 76
- Sustainability: 41
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.4%; rating input score 89
- Program expense ratio: 98%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th 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: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- 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: 8.7%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.2% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: -22.7% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 89.4% of revenue deployed · 98% of spending went to programs
- Governance: 150 of 150 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $175K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 41 of 42 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Review — Sustainability: Operating margin scored 58/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 24/100.