Spartanburg High School All Sports Booster Club

Nonprofit profile at a glance

EIN
462904126
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2013
Location
Spartanburg, SC, USA
Phone
8645832914
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$243,583
Expenses
$212,321
Assets
$58,996
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Rob Davis (Vice President)

People named in this filing

  • Mark Myers (PresidentTreasurer)
  • Arthur Yex (VP Fundraising)
  • Whit Bishop (VP Legal Affairs)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our booster club formed to raise money from the community and give support to the 40 athletic teams and approximately 700 students that play high school sports for Spartanburg High School as well as give accountability over all donations and money raised for this purpose.

What it reported doing in 2025

The booster club managed the Square credit card processing system in order to automated concession stand sales ticket sales and donations to the teams. This reduced the need for cash-on-hand requirements and gave better accounting controls.

Operating model

Revenue model
Other-operating. 69% of the money available for current operations came from other operating revenue.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 80
  • Accountability: 82
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.3%; rating input score 15
  • Program expense ratio: 17.5%; rating input score 18
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th 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; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: 12.8%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 20.9% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 26.1% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 15.3% of revenue deployed · 17.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 38 of 40 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.