The Next Step Booster Club Inc

Nonprofit profile at a glance

EIN
934115071
IRS 990-PF coverage
2023–2024
Forms available
Form 990-PF 2024
Location
Evansville, IN, USA
Phone
8123061402
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$180,994
Expenses
$143,011

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

Overview

Mission

Fund Raising and/or Fund Distribution

What it reported funding in 2024

The foundation reported 17 grants totaling $141,788. The stated grant purposes included payment to organization to purchase tickets that were sold as part of fundraiser for booster club to raise monies to fund tuition expenses of students wishing to participate in dance classes and programs who otherwise may not be able to afford such classes and programs., payment to organization to purchase meat products that were sold as part of fundraiser for booster club to raise monies to fund tuition expenses of students wishing to participate in dance classes and programs who otherwise may not be able to afford such classes and programs., and payment to organization to purchase stamps that were sold as part of fundraiser for booster club to raise monies to fund tuition expenses of students wishing to participate in dance classes and programs who otherwise may not be able to afford such classes and programs., plus 12 other reported purposes.

Operating model

Revenue model
Donor-supported. 100% of the foundation's positive operating resources came from contributions.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

SUPPORTED - The filed numbers largely add up and the filing identifies who received its grants. Assets provide a limited cushion relative to annual grants.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 99
  • Transparency: 100
  • Compliance: 100
  • Endowment Health: 35

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 99.1%; rating input score 99; 88th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 0.29; rating input score 35; 35th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 35th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 17 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.

  • Moderate — Endowment Health: Endowment-health comparison scored 35/100.