Yucaipa High School Band Boosters

Nonprofit profile at a glance

EIN
562619065
IRS 990 coverage
2021–2022
Forms available
Form 990 2022, Form 990-EZ 2017, Form 990-N 2020
Location
Yucaipa, CA, USA
Phone
7609086643
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Music Groups, Bands, Ensembles

Reported finances

Revenue
$10,932
Expenses
$9,811
Assets
$4,208
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • BRIAN GARRETSON (President/Treas)

People named in this filing

  • BRIAN GARRETSON (President/Treas)
  • ERIN ESTEY (Secretary)
  • ANGELA POSEY (Volunteer Coord)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide music opportunities for student at yucaipa high school.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 5
  • Transparency & Controls: 82
  • Accountability: 58
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.5%; rating input score 5
  • Program expense ratio: 6.1%; rating input score 6
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 17th 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; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.3%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -55.7% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -22.1% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: 5.5% of revenue deployed · 6.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $600 in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.