Civic Intelligence

Westerville Central Athletic Booster Club Inc

990 • Fiscal year 2018 • EIN 02-0698574

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 17, 2018

7118 Mount Royal AvenueWesterville, OH 43082

(614) 403-4959

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

24th percentile

-7.6%

Higher net margin than 24% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

16th percentile

-11%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$279,442

Down $34,466 (-11%) from 2017

Net Assets

Down

$279,442

Down $34,466 (-11%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$450,847

Down $62,337 (-12%) from 2017

Expenses

Up

$485,313

Up $17,219 (+3.7%) from 2017

Net Income

Down

-$34,466

Down $79,556 (-176%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $188,611Liabilities 2011: $0Net Assets 2011: $188,6112011Assets 2012: $186,221Liabilities 2012: $0Net Assets 2012: $186,2212012Assets 2013: $204,089Liabilities 2013: $0Net Assets 2013: $204,0892013Assets 2014: $206,122Liabilities 2014: $0Net Assets 2014: $206,1222014Assets 2015: $234,837Liabilities 2015: $0Net Assets 2015: $234,8372015Assets 2016: $268,818Liabilities 2016: $0Net Assets 2016: $268,8182016Assets 2017: $313,908Liabilities 2017: $0Net Assets 2017: $313,9082017Assets 2018: $279,442Liabilities 2018: $0Net Assets 2018: $279,4422018Assets 2019: $272,384Liabilities 2019: $0Net Assets 2019: $272,3842019Assets 2020: $212,045Liabilities 2020: $0Net Assets 2020: $212,0452020Assets 2021: $214,209Liabilities 2021: $0Net Assets 2021: $214,2092021Assets 2022: $228,393Liabilities 2022: $0Net Assets 2022: $228,3932022Assets 2023: $270,329Liabilities 2023: $0Net Assets 2023: $270,3292023Assets 2024: $321,713Liabilities 2024: $0Net Assets 2024: $321,7132024

Highlighted filing

2018

Assets$279,442
Liabilities$0
Net Assets$279,442

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $307,286Expenses 2011: $272,441Net Income 2011: $34,8452011Revenue 2012: $387,792Expenses 2012: $390,182Net Income 2012: -$2,3902012Revenue 2013: $397,388Expenses 2013: $379,520Net Income 2013: $17,8682013Revenue 2014: $446,854Expenses 2014: $444,821Net Income 2014: $2,0332014Revenue 2015: $508,519Expenses 2015: $479,804Net Income 2015: $28,7152015Revenue 2016: $491,176Expenses 2016: $457,195Net Income 2016: $33,9812016Revenue 2017: $513,184Expenses 2017: $468,094Net Income 2017: $45,0902017Revenue 2018: $450,847Expenses 2018: $485,313Net Income 2018: -$34,4662018Revenue 2019: $479,195Expenses 2019: $486,253Net Income 2019: -$7,0582019Revenue 2020: $345,246Expenses 2020: $405,585Net Income 2020: -$60,3392020Revenue 2021: $333,028Expenses 2021: $330,864Net Income 2021: $2,1642021Revenue 2022: $462,830Expenses 2022: $448,646Net Income 2022: $14,1842022Revenue 2023: $407,670Expenses 2023: $365,734Net Income 2023: $41,9362023Revenue 2024: $441,119Expenses 2024: $389,735Net Income 2024: $51,3842024

Highlighted filing

2018

Revenue$450,847
Expenses$485,313
Net Income-$34,466
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 17, 2018
Return Version
2017v2.3
Gross Receipts
$504,207
Mission and Program Overview

Mission

Support all athletic programs at westerville central high school located in westerville ohio

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$313,908$279,442▼ $34,466
Rtn Earn Endowment Incm Other Fnds$313,908$279,442▼ $34,466
Total Assets$313,908$279,442▼ $34,466
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$313,908$279,442▼ $34,466
Total Liabilities and Net Assets / Fund Balance$313,908$279,442▼ $34,466
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel ShoemakerPresident
MOLLY O'HALLORANSecretary
Ron StaabTreasurer
Thomas MisiukVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$17,926
Program Service Revenue
$170,930
Investment Income
$1,492
Other Revenue
$260,499
All Other Contributions
$17,926
Change in Net Assets
$-34,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$479,313
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$479,313--$479,313
Grants to Domestic Individuals$6,000--$6,000
Total Functional Expenses$485,313$0$0$485,313
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$313,859
Fundraising Direct Expenses$53,360
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Youth Camps$37,364$37,364$3,214$34,150
Discount Cards$25,451$25,451-$25,451
Total Events$153,987$153,987$3,214$150,773
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Review will be conducted by signing officer.

Form 990, Page 6, Part VI, Line 19

Documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Westerville Central Athletic
EIN
02-0698574
Address
7118 MOUNT ROYAL AVENUE, WESTERVILLE, OH 43082
Doing Business As
Boosters Club Inc

Signing Officer

Name
Daniel Shoemaker
Title
President
Phone
6144034959
Signed
2018-08-17

Organization Details

Principal Officer
Daniel Shoemaker
Formed
2004
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Nichols & Company Cpas
Address
115B COMMERCE PARK DR, WESTERVILLE, OH 43082
Preparer
Adam J Bok CPA
Phone
6148915423
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

One student was awarded the "coach bob fresch scholarship." this is awarded to a football player that represented their sport, their team, and their school in a positive way. The final scholarhsip is the "boys soccer booster scholarship" that is awarded to the a graduating senior who best exmplifies leadership, scholarship, and character.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0THE FEMALE AND MALE SCHOLARSHIPS ARE AWARDED TO STUDENTS WHO PARTICIPATED IN ATHLETICS WHILE ATTENDING WCHS WITH ACCEPTANCE TO ATTEND AN INSTITUTION OF HIGHER LEARNING. THERE WERE 4 TOTAL SCHOLARSHIPS AWARDED THIS FISCAL YEAR. THERE WERE TWO "FOR THE LOVE OF THE GAME SCHOLARSHIPS" THIS YEAR. THIS SCHOLARSHIP IS OPEN TO ALL ATHLETES MALE AND FEMALE. THIS SCHOLARSHIP REQUIRES AN ESSAY REGARDING OVERCOMING ODDS AND BEING SUCCESSFUL. THERE WERE TWO "L.E.A.P. SCHOLARSHIPS" THIS YEAR. THIS SCHOLARSHIP IS OPEN TO ATHLETES THAT DID NOT LETTER IN THEIR RESPECTIVE SPORT BUT PARTICIPATED IN THAT SPORT FOR FOUR YEARS. IT REQUIRES AN EXPLANATION OF THEIR LOYALTY, ENTHUSIASM, PERSERVERANCE AND FUTURE ACADEMIC PLANS. ONE STUDENT WAS AWARDED THE "COACH BOB FRESCH SCHOLARSHIP." THIS IS AWARDED TO A FOOTBALL PLAYER THAT REPRESENTED THEIR SPORT, THEIR TEAM, AND THEIR SCHOOL IN A POSITIVE WAY. THE FINAL SCHOLARHSIP IS THE "BOYS SOCCER BOOSTER SCHOLARSHIP" THAT IS AWARDED TO THE A GRADUATING SENIOR WHO BEST EXMPLIFIES LEADERSHIP, SCHOLARSHIP, AND CHARACTER.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONE STUDENT WAS AWARDED THE "COACH BOB FRESCH SCHOLARSHIP." THIS IS AWARDED TO A FOOTBALL PLAYER THAT REPRESENTED THEIR SPORT, THEIR TEAM, AND THEIR SCHOOL IN A POSITIVE WAY. THE FINAL SCHOLARHSIP IS THE "BOYS SOCCER BOOSTER SCHOLARSHIP" THAT IS AWARDED TO THE A GRADUATING SENIOR WHO BEST EXMPLIFIES LEADERSHIP, SCHOLARSHIP, AND CHARACTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW WILL BE CONDUCTED BY SIGNING OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0450847
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0313908
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0279442
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08111 DUNAWAY LANE
IRS990/USAddress/CityNm0WESTERVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043082
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL SHOEMAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06144034959
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERVILLE CENTRAL ATHLETIC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0WESTERVILLE CENTRAL ATHLETIC BOOSTE
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0020698574
ReturnHeader/Filer/USAddress/AddressLine1Txt07118 MOUNT ROYAL AVENUE
ReturnHeader/Filer/USAddress/CityNm0WESTERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043082
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0354DDE572161F85E8C945311EE26B201CF7C8393
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B2D6AEB15B8758F21C357B640EB472542F0AD236
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.67.49.93
ReturnHeader/FilingSecurityInformation/IPDt02018-09-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:27:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311258790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NICHOLS & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115B COMMERCE PARK DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043082
ReturnHeader/PreparerPersonGrp/PhoneNum06148915423
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ADAM J BOK CPA
ReturnHeader/ReturnTs02018-09-10T09:27:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.22$0.00$3.22$4.41$3.90$0.51
2023Detailed filing. Detailed filing data is available for this year.$2.70$0.00$2.70$4.08$3.66$0.42
2022Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$4.63$4.49$0.14
2021Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$3.33$3.31$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$3.45$4.06$0.60
2019Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$4.79$4.86$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$4.51$4.85$0.34
2017Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$5.13$4.68$0.45
2016Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.69$4.91$4.57$0.34
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$5.09$4.80$0.29
2014Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$4.47$4.45$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.00$2.04$3.97$3.80$0.18
2012Summary only. Only limited summary data is available for this year.$1.86$0.00$1.86$3.88$3.90$0.02
2011Summary only. Only limited summary data is available for this year.$1.89$0.00$1.89$3.07$2.72$0.35