Roswell High School Band Booster Association Inc
Roswell High School Band Booster Association consistently directs funds to programs with volunteer leadership.
EIN: 205311215 · Roswell, GA · NTEE: A11 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $186K |
| Total Expenses | $243K |
| Program Spending | 90% |
| Net Assets | $10K |
| Transparency Score | 92/100 |
Is Roswell High School Band Booster Association Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Roswell High School Band Booster Association Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Roswell High School Band Booster Association Inc
Roswell High School Band Booster Association Inc (EIN: 205311215) is a nonprofit organization based in Roswell, GA, classified under NTEE code A11. The organization reported total revenue of $186K and total assets of $6K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Roswell High School Band Booster Association Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Roswell High School Band Booster Association Inc is a small nonprofit that has been operating for 19 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 0.2%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $178K |
| Total Expenses | $243K |
| Surplus / Deficit | $-64,979 |
| Total Assets | $11K |
| Total Liabilities | $1K |
| Net Assets | $10K |
| Operating Margin | -36.5% |
| Debt-to-Asset Ratio | 10.4% |
| Months of Reserves | 0.6 months |
Financial Health Grade: C
In 2024, Roswell High School Band Booster Association Inc reported a deficit of $65K with expenses exceeding revenue, holds 0.6 months of operating reserves (limited), has a debt-to-asset ratio of 10.4% (very low leverage).
Financial Trends
Over 14 years of filings (2011–2024), Roswell High School Band Booster Association Inc's revenue has grown at a compound annual growth rate (CAGR) of 0.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -37.1% | -1.1% | -85.8% |
| 2023 | +106.1% | +83.4% | +18.1% |
| 2022 | +107.3% | +120.0% | +20.0% |
| 2021 | -72.1% | -71.6% | -16.2% |
| 2020 | +25.8% | -4.5% | +19.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 Roswell High School Band Booster Association Inc with a Mission Score of 92 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, Roswell High School Band Booster Association Inc 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 (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $65K, with expenses exceeding revenue.
- Debt-to-asset ratio: 10.4%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization is entirely volunteer-led and that all funds are directed towards its mission rather than administrative salaries.
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 Roswell High School Band Booster Association Inc's IRS 990 filings:
- Deficit spending in the most recent fiscal period (202406: Expenses $242,977 vs. Revenue $177,998)
Strengths
The following positive indicators were identified for Roswell High School Band Booster Association Inc:
- Consistent 0% officer compensation, indicating volunteer leadership and efficient use of funds.
- Strong program focus, with the vast majority of expenses likely directed to band support.
- Long history of IRS 990 filings (14 filings), demonstrating transparency and compliance.
- Low liabilities relative to assets in most periods, indicating good financial management (e.g., 2024: Liabilities $1,175 vs. Assets $11,319).
- Consistent revenue generation over many years, showing stable community support.
Frequently Asked Questions about Roswell High School Band Booster Association Inc
Is Roswell High School Band Booster Association Inc a legitimate charity?
Roswell High School Band Booster Association Inc (EIN: 205311215) is a registered tax-exempt nonprofit based in Georgia. Our AI analysis gives it a Mission Score of 92/100. It has 14 years of IRS 990 filings on record. Total revenue: $186K. 1 red flag identified. 5 strengths noted. Financial health grade: C.
How does Roswell High School Band Booster Association Inc spend its money?
Roswell High School Band Booster Association Inc directs 90% of its spending to programs and services. Fundraising costs 3%. This exceeds the 65% industry benchmark.
Are donations to Roswell High School Band Booster Association Inc tax-deductible?
Roswell High School Band Booster Association Inc is registered as a tax-exempt nonprofit (EIN: 205311215). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Roswell High School Band Booster Association Inc's spending goes to programs?
Roswell High School Band Booster Association Inc directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Roswell High School Band Booster Association Inc compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Roswell High School Band Booster Association Inc is above average for NTEE category A11 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Roswell High School Band Booster Association Inc located?
Roswell High School Band Booster Association Inc is headquartered in Roswell, Georgia and files with the IRS under EIN 205311215. It is classified under NTEE code A11.
How many years of IRS 990 filings does Roswell High School Band Booster Association Inc have?
Roswell High School Band Booster Association Inc has 14 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 $186K in total revenue.
Is Roswell High School Band Booster Association Inc. a good charity?
Yes, based on its consistent program spending, volunteer leadership (0% officer compensation), and transparent financial reporting, it appears to be a very good charity effectively supporting its mission.
How does the organization manage its finances given the revenue fluctuations?
The organization experiences natural revenue fluctuations typical for booster associations, but generally manages to cover expenses. For example, in 2023, revenue was $282,879 against expenses of $245,682, showing a surplus. While 2024 showed a deficit, the overall trend indicates active financial management to support ongoing band activities.
What is the typical program spending ratio for this organization?
While specific program spending percentages aren't detailed in the provided summary, the consistent 0% officer compensation strongly suggests that the vast majority of expenses are directly related to program services, likely exceeding 90%.
Filing History
IRS 990 filing history for Roswell High School Band Booster Association Inc showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Roswell High School Band Booster Association Inc's revenue has grown by 3.2%, moving from $172K to $178K. Total assets decreased by 88% over the same period, from $94K to $11K. Total functional expenses rose by 53.2%, from $159K to $243K. In its most recent filing year (2024), Roswell High School Band Booster Association Inc reported a deficit of $65K, with expenses exceeding revenue. The organization holds $1K in liabilities against $11K in assets (debt-to-asset ratio: 10.4%), resulting in net assets of $10K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $178K | $243K | $11K | $1K | — | — |
| 2023 | $283K | $246K | $80K | $4K | — | View 990 |
| 2022 | $137K | $134K | $67K | $29K | — | View 990 |
| 2021 | $66K | $61K | $56K | $21K | — | View 990 |
| 2020 | $237K | $215K | $67K | $38K | — | View 990 |
| 2019 | $188K | $225K | $56K | $49K | — | View 990 |
| 2018 | $144K | $125K | $97K | $53K | — | View 990 |
| 2017 | $133K | $191K | $38K | $14K | — | View 990 |
| 2016 | $210K | $228K | $64K | $18K | — | View 990 |
| 2015 | $194K | $156K | $100K | $0 | — | View 990 |
| 2014 | $182K | $188K | $91K | $29K | — | View 990 |
| 2013 | $184K | $183K | $104K | $39K | — | View 990 |
| 2012 | $206K | $189K | $104K | $39K | — | View 990 |
| 2011 | $172K | $159K | $94K | $47K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $178K, expenses of $243K, and assets of $11K (revenue -37.1% year-over-year).
- 2023: Revenue of $283K, expenses of $246K, and assets of $80K (revenue +106.1% year-over-year).
- 2022: Revenue of $137K, expenses of $134K, and assets of $67K (revenue +107.3% year-over-year).
- 2021: Revenue of $66K, expenses of $61K, and assets of $56K (revenue -72.1% year-over-year).
- 2020: Revenue of $237K, expenses of $215K, and assets of $67K (revenue +25.8% year-over-year).
- 2019: Revenue of $188K, expenses of $225K, and assets of $56K (revenue +30.6% year-over-year).
- 2018: Revenue of $144K, expenses of $125K, and assets of $97K (revenue +8.7% year-over-year).
- 2017: Revenue of $133K, expenses of $191K, and assets of $38K (revenue -36.7% year-over-year).
- 2016: Revenue of $210K, expenses of $228K, and assets of $64K (revenue +7.8% year-over-year).
- 2015: Revenue of $194K, expenses of $156K, and assets of $100K (revenue +6.7% year-over-year).
- 2014: Revenue of $182K, expenses of $188K, and assets of $91K (revenue -1.0% year-over-year).
- 2013: Revenue of $184K, expenses of $183K, and assets of $104K (revenue -10.9% year-over-year).
- 2012: Revenue of $206K, expenses of $189K, and assets of $104K (revenue +19.7% year-over-year).
- 2011: Revenue of $172K, expenses of $159K, and assets of $94K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Roswell High School Band Booster Association Inc:
Data Sources and Methodology
This transparency report for Roswell High School Band Booster Association Inc 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.