West High Athletic Foundation Inc
West High Athletic Foundation reports significant deficit in 2023 despite stable assets and zero officer compensation.
EIN: 208314989 · Waterloo, IA · NTEE: B11 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $10K |
| Total Expenses | $50K |
| Program Spending | 95% |
| Net Assets | $318K |
| Transparency Score | 80/100 |
Is West High Athletic Foundation Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
West High Athletic Foundation Inc directs 95% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About West High Athletic Foundation Inc
West High Athletic Foundation Inc (EIN: 208314989) is a nonprofit organization based in Waterloo, IA, classified under NTEE code B11. The organization reported total revenue of $10K and total assets of $327K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of West High Athletic Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
West High Athletic Foundation Inc is a micro nonprofit that has been operating for 17 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 18.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $12K |
| Total Expenses | $50K |
| Surplus / Deficit | $-37,630 |
| Total Assets | $318K |
| Total Liabilities | $1 |
| Net Assets | $318K |
| Operating Margin | -304.2% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 76.3 months |
Financial Health Grade: B
In 2023, West High Athletic Foundation Inc reported a deficit of $38K with expenses exceeding revenue, holds 76.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), West High Athletic Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 18.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +65.9% | +2400.0% | -11.2% |
| 2022 | +1.7% | — | -1.3% |
| 2021 | -57.7% | -100.0% | +0.0% |
| 2020 | +86.9% | +0.0% | +6.3% |
| 2019 | -2.5% | — | +5.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2009 |
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 West High Athletic Foundation Inc with a Mission Score of 80 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: 5%
- programs: 95%
- fundraising: 0%
According to IRS 990 filings, West High Athletic Foundation Inc allocates its expenses as follows: admin: 5%, programs: 95%, fundraising: 0%. With 95% 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 $38K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization is entirely volunteer-run at the leadership level, which is highly efficient 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.
Red Flags
The following concerns were identified during AI analysis of West High Athletic Foundation Inc's IRS 990 filings:
- Significant operational deficit in 2023 ($37,630) where expenses ($50,000) far exceeded revenue ($12,370).
- Lack of detailed expense breakdown for the large 2023 expenditure in the provided data.
Strengths
The following positive indicators were identified for West High Athletic Foundation Inc:
- Consistent zero officer compensation, indicating a volunteer-driven leadership.
- Stable asset base, consistently above $300,000, providing financial resilience.
- No reported liabilities, suggesting a debt-free operation.
- Strong program focus implied by NTEE code and minimal administrative overhead.
Frequently Asked Questions about West High Athletic Foundation Inc
Is West High Athletic Foundation Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, West High Athletic Foundation Inc (EIN: 208314989) some concerns. Mission Score: 80/100. 2 red flags identified, 4 strengths noted.
How does West High Athletic Foundation Inc spend its money?
West High Athletic Foundation Inc directs 95% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to West High Athletic Foundation Inc tax-deductible?
West High Athletic Foundation Inc is registered as a tax-exempt nonprofit (EIN: 208314989). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does West High Athletic Foundation Inc compare to similar nonprofits?
With a transparency score of 80/100 (Excellent), West High Athletic Foundation Inc 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 West High Athletic Foundation Inc located?
West High Athletic Foundation Inc is headquartered in Waterloo, Iowa and files with the IRS under EIN 208314989. It is classified under NTEE code B11.
How many years of IRS 990 filings does West High Athletic Foundation Inc have?
West High Athletic Foundation Inc has 13 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 $10K in total revenue.
What caused the significant increase in expenses to $50,000 in 2023, compared to previous years?
The IRS 990 data shows expenses jumped from $2,000 in 2022 to $50,000 in 2023. Without further detail from the filing, the specific nature of these expenditures is unclear, but they likely represent a significant program investment or one-time capital outlay.
How does the organization sustain its operations with fluctuating revenue and occasional large deficits?
The organization maintains a stable asset base (e.g., $317,722 in 2023), suggesting it may draw from these assets or rely on prior year surpluses to cover deficits, as seen in 2023 where expenses ($50,000) far exceeded revenue ($12,370).
What specific athletic programs or initiatives does the foundation support?
While the NTEE code B11 indicates a focus on booster clubs, the IRS 990 data does not provide specific details on the programs funded. Further inquiry into the organization's public materials would be needed.
Filing History
IRS 990 filing history for West High Athletic Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), West High Athletic Foundation Inc's revenue has grown by 658.4%, moving from $2K to $12K. Total assets increased by 22.5% over the same period, from $259K to $318K. Total functional expenses rose by 181.3%, from $18K to $50K. In its most recent filing year (2023), West High Athletic Foundation Inc reported a deficit of $38K, with expenses exceeding revenue. The organization holds $1 in liabilities against $318K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $318K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $12K | $50K | $318K | $1 | — | — |
| 2022 | $7K | $2K | $358K | $1 | — | — |
| 2021 | $7K | $0 | $363K | $1 | — | — |
| 2020 | $17K | $2K | $363K | $1 | — | View 990 |
| 2019 | $9K | $2K | $341K | $0 | — | View 990 |
| 2018 | $10K | $0 | $323K | $0 | — | View 990 |
| 2017 | $9K | $25 | $319K | $0 | — | View 990 |
| 2016 | $9K | $7K | $306K | $0 | — | View 990 |
| 2015 | $9K | $14K | $300K | $0 | — | View 990 |
| 2014 | $13K | $5K | $305K | $0 | — | View 990 |
| 2013 | $21K | $66 | $303K | $0 | — | View 990 |
| 2012 | $38K | $15K | $282K | $0 | — | View 990 |
| 2011 | $2K | $18K | $259K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $12K, expenses of $50K, and assets of $318K (revenue +65.9% year-over-year).
- 2022: Revenue of $7K, expenses of $2K, and assets of $358K (revenue +1.7% year-over-year).
- 2021: Revenue of $7K, expenses of $0, and assets of $363K (revenue -57.7% year-over-year).
- 2020: Revenue of $17K, expenses of $2K, and assets of $363K (revenue +86.9% year-over-year).
- 2019: Revenue of $9K, expenses of $2K, and assets of $341K (revenue -2.5% year-over-year).
- 2018: Revenue of $10K, expenses of $0, and assets of $323K (revenue +3.9% year-over-year).
- 2017: Revenue of $9K, expenses of $25, and assets of $319K (revenue +1.2% year-over-year).
- 2016: Revenue of $9K, expenses of $7K, and assets of $306K (revenue +0.1% year-over-year).
- 2015: Revenue of $9K, expenses of $14K, and assets of $300K (revenue -28.4% year-over-year).
- 2014: Revenue of $13K, expenses of $5K, and assets of $305K (revenue -38.7% year-over-year).
- 2013: Revenue of $21K, expenses of $66, and assets of $303K (revenue -45.6% year-over-year).
- 2012: Revenue of $38K, expenses of $15K, and assets of $282K (revenue +2220.0% year-over-year).
- 2011: Revenue of $2K, expenses of $18K, and assets of $259K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for West High Athletic Foundation Inc:
Data Sources and Methodology
This transparency report for West High Athletic Foundation 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.