West Perry Athletic Booster Club

Nonprofit profile at a glance

EIN
463564501
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2013, Form 990-N 2012
Location
Elliottsburg, PA, USA
Phone
7172754116
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support

Official website

Reported finances

Revenue
$135,787
Expenses
$163,873
Assets
$60,448
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ROBERT OBORNE (PRESIDENT)
  • TOM SMEIGH (BOYS SPORTS VICE PRESIDENT)
  • WENDY BYERS (GIRLS SPORTS VICE PRESIDENT)

People named in this filing

  • ROBERT OBORNE (PRESIDENT)
  • CHERI FLEISHER (TREASURER)
  • BRADLEY DITTMER (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

Promote, support, and fund west perry school athletics

What it reported doing in 2024

The west perry athletic booster club organizes and produces events and fundraisers to acquire funds for west perry youth athletics to attend sports camps and tournaments. They also provide concession during home sports events. Funds raised also purchase apparel for the youth athletes to promote west perry sports, new uniforms, and to keep athletic equipment up to date for the safety of the athletes.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, and 46% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Accountability: 35
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 76.7%; rating input score 77
  • Fundraising efficiency: $2.67 raised per $1 spent on fundraising; rating input score 12; 12th 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 15th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.7%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 19; 19th 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: 5.4% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 76.7% of spending went to programs
  • Governance: 2 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $126K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 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 — Accountability: Independent voting board scored 40/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.