West Liberty-Salem Athletic Boosters

Nonprofit profile at a glance

EIN
823299314
IRS 990-EZ coverage
2018–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
West Liberty, OH, USA
Phone
9373088788
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$68,631
Expenses
$67,773
Assets
$200,025
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Amy Pratt (President)
  • Sarah Brown (Vice President)

People named in this filing

  • Amy Pratt (President)
  • Jamie Harrison (Treasurer)
  • Sarah Brown (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

West Liberty-Salem Athletic Boosters is organized to support the students, parents, teachers, and admisntrative staff of The West Liberty-Salem High School Athletics programs by raising funds, conducting events, and recruiting volunteers.

What it reported doing in 2024

Donations to School

Operating model

Revenue model
Other-operating. 74% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 82
  • Sustainability: 59
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.4%; rating input score 84
  • Program expense ratio: 85.4%; rating input score 85

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 1.3%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 2.95; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 19.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: -14.5% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -5.8% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 84.4% of revenue deployed · 85.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $58K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2018 to 2024
  • 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.

  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.