Southwestern High School Girlsbasketball Booster Club
Southwestern High School Girls Basketball Booster Club consistently spends nearly all revenue on programs, with no officer compensation.
EIN: 208986123 · Somerset, KY · NTEE: N11 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $38K |
| Total Expenses | $31K |
| Program Spending | 90% |
| Net Assets | $5K |
| Transparency Score | 92/100 |
Is Southwestern High School Girlsbasketball Booster Club Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Southwestern High School Girlsbasketball Booster Club directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Southwestern High School Girlsbasketball Booster Club
Southwestern High School Girlsbasketball Booster Club (EIN: 208986123) is a nonprofit organization based in Somerset, KY, classified under NTEE code N11. The organization reported total revenue of $38K and total assets of $16K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Southwestern High School Girlsbasketball Booster Club's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Southwestern High School Girlsbasketball Booster Club is a micro nonprofit that has been operating for 11 years, with 4 years of IRS 990 filings on record (2020–2023). Revenue has grown at a compound annual rate of 9.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $27K |
| Total Expenses | $31K |
| Surplus / Deficit | $-3,874 |
| Total Assets | $5K |
| Total Liabilities | $1 |
| Net Assets | $5K |
| Operating Margin | -14.4% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 2.0 months |
Financial Health Grade: C
In 2023, Southwestern High School Girlsbasketball Booster Club reported a deficit of $4K with expenses exceeding revenue, holds 2.0 months of operating reserves (limited), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 4 years of filings (2020–2023), Southwestern High School Girlsbasketball Booster Club's revenue has grown at a compound annual growth rate (CAGR) of 9.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -27.5% | -19.7% | -43.5% |
| 2022 | +33.2% | +36.8% | -11.9% |
| 2021 | +34.4% | +53.5% | +14.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2015 |
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 Southwestern High School Girlsbasketball Booster Club 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: 8%
- programs: 90%
- fundraising: 2%
According to IRS 990 filings, Southwestern High School Girlsbasketball Booster Club allocates its expenses as follows: admin: 8%, programs: 90%, fundraising: 2%. 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 deficit of $4K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization is run by volunteers and directs all funds towards its mission, which is highly commendable for an organization of its size.
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.
Strengths
The following positive indicators were identified for Southwestern High School Girlsbasketball Booster Club:
- 100% volunteer-led with 0% officer compensation reported across all filings.
- Consistent IRS 990 filing history demonstrates strong transparency.
- Assets have shown growth over the past four years, from $8,853 to $16,198.
- Expenses closely track revenue, indicating efficient use of funds directly for programs.
- Minimal liabilities reported ($1 across all filings), indicating strong financial management.
Frequently Asked Questions about Southwestern High School Girlsbasketball Booster Club
Is Southwestern High School Girlsbasketball Booster Club a legitimate charity?
Southwestern High School Girlsbasketball Booster Club (EIN: 208986123) is a registered tax-exempt nonprofit based in Kentucky. Our AI analysis gives it a Mission Score of 92/100. It has 4 years of IRS 990 filings on record. Total revenue: $38K. No red flags identified. 5 strengths noted. Financial health grade: C.
How does Southwestern High School Girlsbasketball Booster Club spend its money?
Southwestern High School Girlsbasketball Booster Club directs 90% of its spending to programs and services. Fundraising costs 2%. This exceeds the 65% industry benchmark.
Are donations to Southwestern High School Girlsbasketball Booster Club tax-deductible?
Southwestern High School Girlsbasketball Booster Club is registered as a tax-exempt nonprofit (EIN: 208986123). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Southwestern High School Girlsbasketball Booster Club's spending goes to programs?
Southwestern High School Girlsbasketball Booster Club directs 90% to programs, 2% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Southwestern High School Girlsbasketball Booster Club compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Southwestern High School Girlsbasketball Booster Club is above average for NTEE category N11 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Southwestern High School Girlsbasketball Booster Club located?
Southwestern High School Girlsbasketball Booster Club is headquartered in Somerset, Kentucky and files with the IRS under EIN 208986123. It is classified under NTEE code N11.
How many years of IRS 990 filings does Southwestern High School Girlsbasketball Booster Club have?
Southwestern High School Girlsbasketball Booster Club has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data. The most recent filing shows $38K in total revenue.
Is Southwestern High School Girls Basketball Booster Club a good charity?
Based on the available IRS 990 data, the Southwestern High School Girls Basketball Booster Club appears to be a very good charity. It consistently reports 0% officer compensation, indicating a volunteer-driven model, and its expenses closely align with its revenues, suggesting efficient use of funds directly for its program. Its assets have also shown growth over the past four years.
How does the club manage its finances given the slight deficits in recent years?
While the club reported slight deficits in the 202306 and 202206 periods (e.g., $30,784 expenses vs. $26,910 revenue in 202306), its overall asset growth from $8,853 in 2020 to $16,198 currently suggests that these are minor fluctuations managed by its existing reserves, rather than a systemic financial issue. The club operates on a lean budget, spending what it raises.
Filing History
IRS 990 filing history for Southwestern High School Girlsbasketball Booster Club showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2020–2023), Southwestern High School Girlsbasketball Booster Club's revenue has grown by 29.8%, moving from $21K to $27K. Total assets decreased by 43.1% over the same period, from $9K to $5K. Total functional expenses rose by 68.7%, from $18K to $31K. In its most recent filing year (2023), Southwestern High School Girlsbasketball Booster Club reported a deficit of $4K, with expenses exceeding revenue. The organization holds $1 in liabilities against $5K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $5K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $27K | $31K | $5K | $1 | — | — |
| 2022 | $37K | $38K | $9K | $1 | — | — |
| 2021 | $28K | $28K | $10K | $1 | — | — |
| 2020 | $21K | $18K | $9K | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $27K, expenses of $31K, and assets of $5K (revenue -27.5% year-over-year).
- 2022: Revenue of $37K, expenses of $38K, and assets of $9K (revenue +33.2% year-over-year).
- 2021: Revenue of $28K, expenses of $28K, and assets of $10K (revenue +34.4% year-over-year).
- 2020: Revenue of $21K, expenses of $18K, and assets of $9K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Southwestern High School Girlsbasketball Booster Club:
Data Sources and Methodology
This transparency report for Southwestern High School Girlsbasketball 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.