Shaker Sports Booster Club

Nonprofit profile at a glance

EIN
341722341
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2021
Location
Shaker Heights, OH, USA
Phone
2162807123
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$45,652
Expenses
$36,429
Assets
$80,192
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Heather White (Co-President)
  • Sharon Galin (Co-President)
  • Effrum Garnett (Co-President)

People named in this filing

  • Nicol Coxon (Treasurer)
  • Heather White (Co-President)
  • Sharon Galin (Co-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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including for such purposes without limitation, the making of distributions to organizations that qualify as exempt organizations under IRC section 501(c)(3). Subject to the foregoing, this corporation shall engage in activities for the furtherance, enhancement, and betterment of the educational athletic programs of the Shaker Heights City School District.

What it reported doing in 2025

Spiritwear sales provide school, sport, and mascot-themed items at reasonable prices to athletes, other students, families, and community members, and enhance and further Shaker Heights athletics. Volunteer-run. Due to change in accounting method from cash (expensing purchases) to FIFO inventory in 2025, costs appear lower relative to revenue than in prior years. Had purchases been expensed, the total expense would have been $6,903 greater.

Operating model

Revenue model
Membership-supported. 67% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 68
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 20.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.2; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -18.4% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -9.1% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: 23.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $44K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.