West Clermont Band Boosters Inc

Nonprofit profile at a glance

EIN
421543384
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2016
Location
Batavia, OH, USA
Phone
5133749472
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$252,239
Expenses
$252,400
Assets
$297,330
Liabilities
$260,917

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Beth Burcham (President)
  • Sarah Deweese (Vice President)

People named in this filing

  • Beth Burcham (President)
  • Sarah Deweese (Vice President)
  • Tracy Kriby (Director of Development)

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 provide support for the band program its students and the band directors both financially and through involvement in any and all activities to ensure the safety quality and enjoyment of the program.

What it reported doing in 2024

Includes the marching band concert bands symphonic bands jazz bands color guard percussion ensembles and winter guard.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Member-benefit provider. The nonprofit used 73% of its reported program spending for member benefits.

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: 88
  • Transparency & Controls: 83
  • Accountability: 82
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.1%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.88; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 38.5% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 115.8% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 97.9% of revenue deployed · 100% of spending went to programs
  • Governance: 11 of 11 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $252K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.