Washington Athletic Booster Club

Nonprofit profile at a glance

EIN
421432964
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Washington, IA, USA
Phone
3194613324
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$464,970
Expenses
$209,643
Assets
$305,281
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ERIN RUGG (PRESIDENT &T)

People named in this filing

  • KELLI BROWN (VICE PRESIDE)
  • KARLA GARRETT (BOARD MEMBER)
  • AMANDA MEDRANO (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To fundraise to support athletic programs in the Washington, Iowa community school district and to promote school spirit in the district and the community at large. Fundraising proceeds are used to fund equipment purchases and other items not covered by the district's athletic fund.

What it reported doing in 2024

A)Washington boys basketball 8,386.47 senior banners, basketball camp, medals, officials for demon classic b)Washington boys track 3,606.53 drake relays & state track expenses, track equipment, t-shirts c)Washington cross country 414.91 misc supplies, state meet hotel d)Washington girls basketball 2,314.79 senior banners, supplies, t-shirts e)Washington golf 1,424.89 senior banners f)Washington girls track 1,960.63 state track expenses, track equipment, t-shirts g)Washington volleyball 3,482.10 t-shirts, camp expenses h)Washington baseball 24,467.06 baseball field upgrades, supplies i)Washington wrestling 683.66 equipment & supplies j)Washington boys soccer 1,715.81 misc equipment & supplies k)Washington girls soccer 2,811.57 cold weather gear, equipment, posters l) Washington football 2,298.24 team meals, supplies m)Washington high school athletics 15,597.00 miscellaneous donations n)Washington high school athletics 700.00 awards & banners o)Washington high school athletics 132,300.00 track resurfacing p)merit award given to a high school senior that participated in high school athletics that is going to college 1,000.00

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 94
  • Accountability: 47
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44.8%; rating input score 45
  • Program expense ratio: 99.4%; rating input score 99
  • Fundraising efficiency: $489.57 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 17th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: 54.9%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 1.46; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 86.5% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 74% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 44.8% of revenue deployed · 99.4% of spending went to programs
  • Governance: 6 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $208K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.