The Battalion Drum & Bugle Corps Inc

Nonprofit profile at a glance

EIN
471080527
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Salt Lake City, UT, USA
Phone
5714420783
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Music
Affiliation
Christianity

Official website

Reported finances

Revenue
$881,117
Expenses
$818,761
Assets
$217,594
Liabilities
$6,874

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

Leadership & pay

16 people listed

Executive titles in this filing

  • KENTON NIELSON (CEO)

Highest reported compensation

  • TYLER HESS (CORPS DIRECT): $44,214 total reported compensation
  • KATHERINE STEINACKER (SECRETARY): $28,273 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The battalion provides learning and performance opportunities for young adults in a christian-values-based environment through musical touring and competition experiences.

What it reported doing in 2024

Fy 2025 was an outstanding success for our organization. We completed an 8,500 mile national tour culminating in our participation at drum corps international world championships in indianapolis Indiana. As part of the seasons competition we finished in 3rd place (bronze medalist) in open class. This was the highest placed finish in our organizations history. We also qualified for dci world class semi-finals. In all we performed for over 375,000 audience members, and provided music education experience for over 500 students. Of the 500+ students we interacted with, we took over 140 members from 24 different states on a nationwide tour. We are incredibly grateful for the support of an outstanding community of parents, volunteers, and professionals who enabled us to complete the season in which were able to accomplish our goals.

Operating model

Revenue model
Earned-program. 90% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 92.5%; rating input score 93
  • Fundraising efficiency: $24.2 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 12.8% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: -3% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 89.1% of revenue deployed · 92.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $758K in reported program spending
  • Leadership: top reported pay $44K · 16 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.