Spencerville Athletic Boosters

Nonprofit profile at a glance

EIN
341676404
IRS 990-EZ coverage
2013–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Spencerville, OH, USA
Phone
4192368003
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$82,766
Expenses
$68,138
Assets
$110,099

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Shawn McPheron (President)
  • Chasidy Bell (Vice President)

People named in this filing

  • Brooke McMichael (Treasurer)
  • Shawn McPheron (President)
  • Gina Sensabaugh (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the athletic programs of the Spencerville Local Schools and to provide the educational value students receive by participating therein.

What it reported doing in 2024

To promote the athletic programs of the Spencerville Local Schools

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.3%; rating input score 82
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 17.7%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: -5.6% per year; rating input score 0; 33rd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 82.3% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $68K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2013 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 — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.