Civic Intelligence

Cooper Pirate Athletic Booster Club

EIN 20-0111240 • 501(c)3 • Lubbock, TX

Profile

Enrich the participation in and success of all athletic activities of lubbock cooper independent school district among all adults with an interest in lubbock cooper high school athletics.

PO Box 53894Lubbock, TX 79453-3894

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

93rd percentile

67%

Higher net margin than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

88th percentile

65%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

5.4%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$68,852

Up $27,136 (+65%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$68,852

Up $27,136 (+65%) from 2023

Revenue

Up

$40,528

Up $2,066 (+5.4%) from 2023

Expenses

Down

$13,392

Down $39,848 (-75%) from 2023

Net Income

Up

$27,136

Up $41,914 (+284%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2012: $18,613Net Assets 2012: $18,6132012Assets 2013: $15,621Net Assets 2013: $15,6212013Assets 2015: $9,953Net Assets 2015: $9,9532015Assets 2016: $10,607Net Assets 2016: $10,6072016Assets 2017: $33,005Liabilities 2017: $0Net Assets 2017: $33,0052017Assets 2018: $81,417Liabilities 2018: $0Net Assets 2018: $81,4172018Assets 2019: $59,705Liabilities 2019: $0Net Assets 2019: $59,7052019Assets 2020: $59,569Liabilities 2020: $0Net Assets 2020: $59,5692020Assets 2021: $61,650Liabilities 2021: $0Net Assets 2021: $61,6502021Assets 2022: $56,494Liabilities 2022: $0Net Assets 2022: $56,4942022Assets 2023: $41,716Liabilities 2023: $0Net Assets 2023: $41,7162023Assets 2024: $68,852Liabilities 2024: $0Net Assets 2024: $68,8522024

Highlighted filing

2024

Assets$68,852
Liabilities$0
Net Assets$68,852

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $65,870Expenses 2012: $63,797Net Income 2012: $2,0732012Revenue 2013: $67,307Expenses 2013: $70,299Net Income 2013: -$2,9922013Revenue 2015: $106,845Expenses 2015: $105,009Net Income 2015: $1,8362015Revenue 2016: $174,775Expenses 2016: $174,120Net Income 2016: $6552016Revenue 2017: $200,158Expenses 2017: $177,760Net Income 2017: $22,3982017Revenue 2018: $211,803Expenses 2018: $163,391Net Income 2018: $48,4122018Revenue 2019: $97,212Expenses 2019: $118,924Net Income 2019: -$21,7122019Revenue 2020: $77,405Expenses 2020: $77,541Net Income 2020: -$1362020Revenue 2021: $62,111Expenses 2021: $60,030Net Income 2021: $2,0812021Revenue 2022: $72,755Expenses 2022: $77,911Net Income 2022: -$5,1562022Revenue 2023: $38,462Expenses 2023: $53,240Net Income 2023: -$14,7782023Revenue 2024: $40,528Expenses 2024: $13,392Net Income 2024: $27,1362024

Highlighted filing

2024

Revenue$40,528
Expenses$13,392
Net Income$27,136

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Sep 4, 2024
Return Version
2023v5.0
Gross Receipts
$40,528
Mission and Program Overview

Mission

Enrich the participation in and success of all athletic activities of lubbock cooper independent school district among all adults with an interest in lubbock cooper high school athletics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,716$68,852▲ $27,136
Total Assets$41,716$68,852▲ $27,136
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$41,716$68,852▲ $27,136
Total Net Assets Fund Balance$41,716$68,852▲ $27,136
Total Liabilities and Net Assets / Fund Balance$41,716$68,852▲ $27,136
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tc SpruiellPresident
Sherri SpruiellSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$40,287
Investment Income
$241
Other Revenue
$0
Change in Net Assets
$27,136
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,892
Grants and Similar Amounts Paid$4,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$6,331--$6,331
Grants to Domestic Individuals$4,500--$4,500
Fees for Services Accounting-$2,275-$2,275
Occupancy-$226-$226
Other Expenses$60--$60
Total Functional Expenses$10,891$2,501$0$13,392
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
Business relationship with 35% controlled entity
No
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

Officers review the accuracy and completeness of return before it is filed.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Cooper Pirate Athletic Booster Club
EIN
20-0111240
Phone
8065772486
Address
PO BOX 53894, LUBBOCK, TX 79453-3894

Signing Officer

Name
Sherri Spruiell
Title
Secretary/treasurer
Phone
8065772486
Signed
2024-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tc Spruiell
Formed
2003
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
Mcmahon Vinson Hubbard & Armstrong Llp
Address
7822 ORLANDO AVE, LUBBOCK, TX 79423-1942
Preparer
Jeff Vinson
Phone
8067950470
Supplemental Narrative

Additional Explanations

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

Athletic booster support and enrichment

Raw XML Appendix238 raw XML fields

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

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantAmt04500
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt04500
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt040528
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0241
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0241
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NetAssetsOrFundBalancesBOYAmt041716
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS REVIEW THE ACCURACY AND COMPLETENESS OF RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
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ReturnHeader/BuildTS02024-08-08 14:25:15Z
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ReturnHeader/ReturnTs02024-09-16T08:01:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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