PARENT BOOSTER USA INC Newton High School Band Booster Organization Inc

Nonprofit profile at a glance

EIN
471599015
IRS 990-EZ coverage
2024–2024
Forms available
Form 990-EZ 2024, Form 990-N 2021
Location
Covington, GA, USA
Phone
7707872250
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$77,806
Expenses
$61,891
Assets
$40,554
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Melissa Lang (Band Booster President)

People named in this filing

  • Jason Smith (Newton High School Band Director)
  • Melissa Lang (Band Booster President)
  • Joyce Neely (Business Manager)

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

Statement of Program Service Accomplishments and Booster primary purpose is to bring together band parents and other interested people to augment support and promote the Newton High School Band program. Assist the directors in maintaining an enthusiastic musical interest in the band. Also assist in the purchase of music and equipment and travel and repairs of instruments along with band uniforms. For the year 2021, which is July 1, 2021 to June 30, 2022, the form 990N was filed on behalf of the band program.

What it reported doing in 2024

The band performed at several events outside of the Newton County area. Also includes band festivals where Newton Band was judged on their performance. Cost of music and awards for being in the programs. This includes performances outside the area, as well as at a University which includes a tour of the school, and out of state trip to the Memorial Day Parade.

Operating model

Revenue model
Membership-supported. 77% of the money available for current operations came from membership dues.
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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 82
  • Sustainability: 60
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53%; rating input score 53
  • Program expense ratio: 66.6%; rating input score 67

Transparency & Controls

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

Sustainability

  • Operating margin: 20.5%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 35; 35th 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: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 53% of revenue deployed · 66.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $41K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 9 of 9 current checks pass
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.