West Valley Gymnastics Booster Club

Nonprofit profile at a glance

EIN
770003541
IRS 990-EZ coverage
2011–2014
Forms available
Form 990-EZ 2014, Form 990-N 2009
Location
Campbell, CA, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$148,948
Expenses
$148,828
Assets
$16,424

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • NIKI MAROKO (PRESIDENT)

People named in this filing

  • NIKI MAROKO (PRESIDENT)
  • LINDA ALIPIO (VICE-PRESIDE)
  • VICTOR PORTER (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-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the competitive gymnastics program at west valley through volunteer support and to sponsor fundraising activities that contribute toward competitive families annual assessment costs.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79%; rating input score 79
  • Program expense ratio: 79%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 0.1%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 66; 66th percentile among comparable filings

Growth

  • Program expense growth: -9.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: -23.1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 79% of revenue deployed · 79% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $118K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2011 to 2014
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.