Westerville Central Athletic Booster Club

Westerville Central Athletic Booster Club consistently operates with volunteer leadership and maintains strong financial stability.

EIN: 20698574 · Westerville, OH · NTEE: B112 · Updated: 2026-03-28

$554KRevenue
$322KAssets
92/100Mission Score (Excellent)
B112

Is Westerville Central Athletic Booster Club Legit?

Appears Legitimate

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
NoneRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Westerville Central Athletic Booster Club directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Westerville Central Athletic Booster Club

Westerville Central Athletic Booster Club (EIN: 20698574) is a nonprofit organization based in Westerville, OH, classified under NTEE code B112. The organization reported total revenue of $554K and total assets of $322K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Westerville Central Athletic Booster Club's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Westerville Central Athletic Booster Club demonstrates consistent financial activity, with revenues and expenses generally in balance over the past decade. In the most recent filing (202306), the organization reported revenues of $407,670 against expenses of $365,734, indicating a healthy surplus for the period. Assets have shown steady growth, reaching $270,329 in 2023, with no reported liabilities across all filings, which is a strong indicator of financial stability and responsible management. The organization's spending efficiency appears robust, as it consistently operates without reporting any officer compensation, suggesting that its leadership is volunteer-based, which maximizes funds available for its programs. While a detailed breakdown of program, administrative, and fundraising expenses isn't explicitly provided in the summary data, the absence of officer compensation implies a high proportion of funds are directed towards its athletic support mission. Transparency is high given the consistent filing of IRS Form 990s over 13 periods and the clear reporting of zero liabilities and zero officer compensation. This consistent reporting and the lack of complex financial structures contribute to a positive assessment of its financial health and transparency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Westerville Central Athletic 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

According to IRS 990 filings, Westerville Central Athletic 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.

Executive Compensation Analysis

The organization reports 0% officer compensation across all available filings, indicating that its leadership is entirely volunteer-based, which is highly efficient and directs more funds to its mission.

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 Westerville Central Athletic Booster Club:

Frequently Asked Questions about Westerville Central Athletic Booster Club

Is Westerville Central Athletic Booster Club a legitimate charity?

Based on AI analysis of IRS 990 filings, Westerville Central Athletic Booster Club (EIN: 20698574) appears legitimate. Mission Score: 92/100. 0 red flags identified, 5 strengths noted.

How does Westerville Central Athletic Booster Club spend its money?

Westerville Central Athletic Booster Club directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to Westerville Central Athletic Booster Club tax-deductible?

Westerville Central Athletic Booster Club is registered as a tax-exempt nonprofit (EIN: 20698574). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

Is Westerville Central Athletic Booster Club a good charity?

Based on the provided data, the Westerville Central Athletic Booster Club appears to be a very good charity. It consistently operates with volunteer leadership (0% officer compensation), maintains a healthy financial position with growing assets and no liabilities, and demonstrates consistent financial reporting.

How does the organization manage its expenses relative to its revenue?

The organization generally manages its expenses well, often operating with a surplus. For example, in 202306, revenue was $407,670 and expenses were $365,734, resulting in a surplus. Even in years with deficits (e.g., 202006, 201906, 201806), these were relatively minor compared to overall revenue, indicating sound financial management over time.

What is the trend in the organization's assets?

The organization's assets have shown a consistent upward trend over the past decade, growing from $206,122 in 201406 to $270,329 in 202306. This indicates financial growth and stability.

Filing History

IRS 990 filing history for Westerville Central Athletic Booster Club showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Westerville Central Athletic Booster Club's revenue has grown by 32.7%, moving from $307K to $408K. Total assets increased by 43.3% over the same period, from $189K to $270K. Total functional expenses rose by 34.2%, from $272K to $366K. In its most recent filing year (2023), Westerville Central Athletic Booster Club reported a surplus of $42K, with revenue exceeding expenses.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp.PDF
2023 $408K $366K $270K $0
2022 $463K $449K $228K $0 View 990
2021 $333K $331K $214K $0 View 990
2020 $345K $406K $212K $0 View 990
2019 $479K $486K $272K $0 View 990
2018 $451K $485K $279K $0
2017 $513K $468K $314K $0 View 990
2016 $491K $457K $269K $0 View 990
2015 $509K $480K $235K $0 View 990
2014 $447K $445K $206K $0 View 990
2013 $397K $380K $204K $0 View 990
2012 $388K $390K $186K $0 View 990
2011 $307K $272K $189K $0 View 990

Year-by-Year Financial Summary

Data Sources and Methodology

This transparency report for Westerville Central Athletic 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.

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