Lewisburg Basketball Booster Club
Lewisburg Basketball Booster Club shows consistent revenue and no officer compensation, but assets significantly declined in 2023.
EIN: 205653803 · Hernando, MS · NTEE: B11 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $45K |
| Total Expenses | $38K |
| Program Spending | 90% |
| Net Assets | $15K |
| Transparency Score | 85/100 |
Is Lewisburg Basketball Booster Club Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lewisburg Basketball Booster Club directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lewisburg Basketball Booster Club
Lewisburg Basketball Booster Club (EIN: 205653803) is a nonprofit organization based in Hernando, MS, classified under NTEE code B11. The organization reported total revenue of $45K and total assets of $19K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lewisburg Basketball Booster Club's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lewisburg Basketball Booster Club is a micro nonprofit that has been operating for 8 years, with 7 years of IRS 990 filings on record (2017–2023). Revenue has grown at a compound annual rate of 19.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $56K |
| Total Expenses | $38K |
| Surplus / Deficit | +$18K |
| Total Assets | $15K |
| Net Assets | $15K |
| Operating Margin | 31.7% |
| Months of Reserves | 4.8 months |
Financial Health Grade: A
In 2023, Lewisburg Basketball Booster Club reported a surplus of $18K with revenue exceeding expenses, holds 4.8 months of operating reserves (adequate).
Financial Trends
Over 7 years of filings (2017–2023), Lewisburg Basketball Booster Club's revenue has grown at a compound annual growth rate (CAGR) of 19.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +23.4% | +70.3% | -88.2% |
| 2022 | -8.9% | -18.1% | +3.7% |
| 2021 | +17.0% | +96.5% | -10.0% |
| 2020 | -10.3% | -3.0% | -10.5% |
| 2019 | +132.6% | -24.0% | +2392.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2018 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lewisburg Basketball Booster Club with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, Lewisburg Basketball Booster Club allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $18K, with revenue exceeding expenses.
Executive Compensation Analysis
The Lewisburg Basketball Booster Club consistently reports 0% officer compensation across all seven filings, indicating that no salaries or benefits are paid to its officers, which is highly favorable for donor perception and resource allocation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lewisburg Basketball Booster Club's IRS 990 filings:
- Significant unexplained asset reduction in 2023 (from $129,907 to $15,365)
Strengths
The following positive indicators were identified for Lewisburg Basketball Booster Club:
- Consistent 0% officer compensation across all reported periods
- Generally healthy operating surpluses (e.g., $55,995 revenue vs. $38,242 expenses in 2023)
- Consistent IRS 990 filing history demonstrating transparency
- Likely high program spending efficiency due to volunteer-led operations
Frequently Asked Questions about Lewisburg Basketball Booster Club
Is Lewisburg Basketball Booster Club a legitimate charity?
Lewisburg Basketball Booster Club (EIN: 205653803) is a registered tax-exempt nonprofit based in Mississippi. Our AI analysis gives it a Mission Score of 85/100. It has 7 years of IRS 990 filings on record. Total revenue: $45K. 1 red flag identified. 4 strengths noted. Financial health grade: A.
How does Lewisburg Basketball Booster Club spend its money?
Lewisburg Basketball Booster Club directs 90% of its spending to programs and services. Fundraising costs 3%. This exceeds the 65% industry benchmark.
Are donations to Lewisburg Basketball Booster Club tax-deductible?
Lewisburg Basketball Booster Club is registered as a tax-exempt nonprofit (EIN: 205653803). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Lewisburg Basketball Booster Club's spending goes to programs?
Lewisburg Basketball Booster Club directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lewisburg Basketball Booster Club compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Lewisburg Basketball Booster Club is above average for NTEE category B11 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lewisburg Basketball Booster Club located?
Lewisburg Basketball Booster Club is headquartered in Hernando, Mississippi and files with the IRS under EIN 205653803. It is classified under NTEE code B11.
How many years of IRS 990 filings does Lewisburg Basketball Booster Club have?
Lewisburg Basketball Booster Club has 7 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $45K in total revenue.
What caused the significant decrease in assets from $129,907 in 2022 to $15,365 in 2023?
The provided data does not specify the reason for this sharp decline. It could be due to a large program expenditure, asset disposal, or a reclassification of funds. Further detail from the full 990 filing would be needed to understand this change.
How does the organization manage its liabilities, which have fluctuated significantly?
Liabilities have varied, peaking at $116,056 in 2019 and then decreasing to $0 in 2023. This suggests active management of debt or obligations, but the specific nature of these liabilities and their resolution would require reviewing the detailed financial statements.
Given the 0% officer compensation, how are the organization's operations managed?
The absence of officer compensation suggests that the organization is likely run by volunteers, which is common for booster clubs and contributes to lower administrative costs and a higher percentage of funds going directly to programs.
Filing History
IRS 990 filing history for Lewisburg Basketball Booster Club showing financial trends over 7 years of public records:
Over 7 years of IRS 990 filings (2017–2023), Lewisburg Basketball Booster Club's revenue has grown by 188.3%, moving from $19K to $56K. Total assets increased by 224.6% over the same period, from $5K to $15K. Total functional expenses rose by 44.2%, from $27K to $38K. In its most recent filing year (2023), Lewisburg Basketball Booster Club reported a surplus of $18K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $56K | $38K | $15K | $0 | — | — |
| 2022 | $45K | $22K | $130K | $17K | — | View 990 |
| 2021 | $50K | $27K | $125K | $35K | — | — |
| 2020 | $43K | $14K | $139K | $71K | — | View 990 |
| 2019 | $47K | $14K | $155K | $116K | — | View 990 |
| 2018 | $20K | $19K | $6K | $0 | — | View 990 |
| 2017 | $19K | $27K | $5K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $56K, expenses of $38K, and assets of $15K (revenue +23.4% year-over-year).
- 2022: Revenue of $45K, expenses of $22K, and assets of $130K (revenue -8.9% year-over-year).
- 2021: Revenue of $50K, expenses of $27K, and assets of $125K (revenue +17.0% year-over-year).
- 2020: Revenue of $43K, expenses of $14K, and assets of $139K (revenue -10.3% year-over-year).
- 2019: Revenue of $47K, expenses of $14K, and assets of $155K (revenue +132.6% year-over-year).
- 2018: Revenue of $20K, expenses of $19K, and assets of $6K (revenue +5.1% year-over-year).
- 2017: Revenue of $19K, expenses of $27K, and assets of $5K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lewisburg Basketball Booster Club:
Data Sources and Methodology
This transparency report for Lewisburg Basketball Booster Club is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.