Tuscarawas Valley Trojan Booster Cl

Nonprofit profile at a glance

EIN
341427990
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
Zoarville, OH, USA
Phone
3304322160
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$273,369
Expenses
$262,889
Assets
$193,227
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • REBECCA CONGDON (PRESIDENT)

People named in this filing

  • REBECCA CONGDON (PRESIDENT)
  • HEATHER BOURQUIN (VICE PRESIDE)
  • JOCLYN KOCHER (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. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Form 990-ez, part iii, primary exempt purpose - to promote and support interscholastic athletic programs of the middle and senior high schools and to promote community support for these programs and participation in this organization form 990-ez, part iii, line 28, program services accomplishments: purchase athletic uniforms and equipment for the tusky valley athletic teams. Provide funding for the travel, meals, and related expenses for special athletic events including camps, clinics, tournaments, etc., that the tusky valley students participate in. Form 990-ez, part v, information regarding personal benefit contracts: the organization did not, during the year, receive any funds, directly, or indirectly, to pay premiums on a personal benefit contract. The organization, did not, during the year, pay any premiums, directly, or indirectly, on a personal benefit contract.

What it reported doing in 2023

See schedule o

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating 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.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.5%; rating input score 99
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.8%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 71.3% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $261K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • 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: 5 of 6 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.