Sparta Performing Arts Booster Club Inc

Nonprofit profile at a glance

EIN
882932210
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
Location
Sparta, WI, USA
Phone
6082691607
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$332,724
Expenses
$284,646
Assets
$115,879
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • HOLLY LARSON (PRESIDENT)
  • WIL CALKINS (VICE PRESIDENT)

People named in this filing

  • MELINDA HEMMERSBACH (DIRECTOR)
  • MILISSA MULVANEY (DIRECTOR)
  • SHYLA MURAKAMI (DIRECTOR)

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

To educate students in the performing arts, and to provide moral and financial support for the theatre and show choir programs.

What it reported doing in 2024

High school musical support - we provided funding and volunteer support for 58 high school students to put on a successful fall musical, "disney's newsies the broadway musical". Students were taught acting skills, vocal techniques, choreography, and stage management skills. Over 50 parents and community members built sets and props, and volunteered during performances. 3802 attendees came to support the cast and crew over seven performances. Cast and crew were nominated for 23 jerry awards, and won 4. High school musical support - we provided funding and volunteer support for 29 high school students to put on a successful spring musical, "rock of ages". Students were taught acting skills, vocal techniques, choreography, and stage management skills. Over 40 parents and community members built sets and props, and volunteered during performances. 1828 attendees came to support the cast and crew over four performances. Cast and crew were nominated for 32 jerry awards, and won 19. Show choir support - we provided funding and volunteer support for 85 high school students to have a successful show choir season. Students were taught vocal techniques, choreography, band skills, and how to perform as a synchronized team. The high school show choir won 13 awards over the course of 8 competitions, including the 1. High school musical support - we provided funding and volunteer support for 58 high school students to put on a successful fall musical, "grease the musical". Students were taught acting skills, vocal techniques, choreography, and stage management skills. Over 60 parents and community members built sets and props, and volunteered during performances. 4832 attendees came to support the cast and crew over eight performances. Cast and crew were nominated for 19 jerry awards, and won 14. High school musical support - we provided funding and volunteer support for 24 high school students to put on a successful spring musical, "25th annual putnam county spelling bee". Students were taught acting skills, vocal techniques, choreography, and stage management skills. Over 20 parents and community members built sets and props, and volunteered during performances. 1333 attendees came to support the cast and crew over four performances. Cast and crew won 13 jerry awards. Show choir support - we provided funding and volunteer support for 120 high school students to have a successful show choir season. Students were taught vocal techniques, choreography, band skills, and how to perform as a synchronized team. The high school show choir won 28 awards over the course of 7 competitions. We held our second show choir competition, sparta burst of adrenaline, where 908 people came to support the 17 show choir groups that participated. Over 600 family, friends, and community members attended a meatball dinner, and watched the high school and middle school show choirs perform. We also held a camp for 88 area youth that were able to perform their routine at the event. Varsity group placing second and the prep jv group placing first in the fame show choir national competition. We held our first show choir competition, sparta burst of adrenaline, where 885 people came to support the 8 show choir groups that participated. Over 650 family, friends, and community members attended a meatball dinner, and watched the high school and middle school show choirs perform. We also held a camp for 68 area youth that were able to perform their routine at the event.

Operating model

Revenue model
Earned-program. 72% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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: 82
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 96.6%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • 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: 14.4%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 21; 21st 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: -6.5% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 33.5% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 15.9% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 96.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $275K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.