Perry Band Boosters Club Inc

Nonprofit profile at a glance

EIN
581710371
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Perry, GA, USA
Phone
4789886321
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$178,545
Expenses
$125,806
Assets
$92,990
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MARY ANN O'CONNELL (PRESIDENT)

People named in this filing

  • MARY ANN O'CONNELL (PRESIDENT)
  • ELAINE HERBST (VICE PRESIDE)
  • SHANNIKIA MARSHALL (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Perry band booster club's primary purpose is to raise funds to provide financial support for the perry high school marching and concert bands.

What it reported doing in 2024

Perry band booster club raised funds through student marching band dues, concession sales at athletic events, band concerts, and various fundraisers using teacher and parent volunteers. These funds provided financial support for the marching and concert bands to allow students to pursue their passion for the musical and theatrical arts.

Operating model

Revenue model
Earned-program. 70% 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 66
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 97.9%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 29.5%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 15% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 77% of revenue deployed · 97.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $123K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2016 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.