Civic Intelligence

Cullman Band Boosters Inc.

990 • Fiscal year 2017 • EIN 20-4185685

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 11, 2017

PO Box 1505Cullman, AL 35056

(256) 341-2545

Siviq Scores

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

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

-3.9%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$129,247

Up $16,420 (+15%) from 2016

Net Assets

Up

$108,810

Up $25,854 (+31%) from 2016

Liabilities

Down

$20,437

Down $9,434 (-32%) from 2016

Revenue

Down

$205,712

Down $8,371 (-3.9%) from 2016

Expenses

Down

$179,858

Down $49,319 (-22%) from 2016

Net Income

Up

$25,854

Up $40,948 (+271%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $68,555Net Assets 2010: $68,5552010Assets 2011: $84,952Liabilities 2011: $0Net Assets 2011: $84,9522011Assets 2012: $92,644Liabilities 2012: $0Net Assets 2012: $92,6442012Assets 2013: $105,829Liabilities 2013: $0Net Assets 2013: $105,8292013Assets 2014: $151,063Liabilities 2014: $45,580Net Assets 2014: $105,4832014Assets 2015: $134,406Liabilities 2015: $36,356Net Assets 2015: $98,0502015Assets 2016: $112,827Liabilities 2016: $29,871Net Assets 2016: $82,9562016Assets 2017: $129,247Liabilities 2017: $20,437Net Assets 2017: $108,8102017Assets 2018: $88,657Liabilities 2018: $10,810Net Assets 2018: $77,8472018Assets 2019: $110,743Liabilities 2019: $1,702Net Assets 2019: $109,0412019Assets 2020: $118,513Liabilities 2020: $0Net Assets 2020: $118,5132020Assets 2021: $141,378Liabilities 2021: $0Net Assets 2021: $141,3782021Assets 2022: $142,695Liabilities 2022: $0Net Assets 2022: $142,6952022Assets 2023: $144,381Liabilities 2023: $0Net Assets 2023: $144,3812023Assets 2024: $162,527Liabilities 2024: $0Net Assets 2024: $162,5272024Assets 2025: $190,243Liabilities 2025: $0Net Assets 2025: $190,2432025

Highlighted filing

2017

Assets$129,247
Liabilities$20,437
Net Assets$108,810

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $167,817Expenses 2010: $165,934Net Income 2010: $1,8832010Revenue 2011: $171,764Expenses 2011: $155,369Net Income 2011: $16,3952011Revenue 2012: $230,964Expenses 2012: $223,272Net Income 2012: $7,6922012Expenses 2013: $145,5322013Revenue 2014: $157,171Expenses 2014: $157,517Net Income 2014: -$3462014Revenue 2015: $160,234Expenses 2015: $167,667Net Income 2015: -$7,4332015Revenue 2016: $214,083Expenses 2016: $229,177Net Income 2016: -$15,0942016Revenue 2017: $205,712Expenses 2017: $179,858Net Income 2017: $25,8542017Revenue 2018: $205,071Expenses 2018: $236,034Net Income 2018: -$30,9632018Revenue 2019: $220,420Expenses 2019: $189,226Net Income 2019: $31,1942019Revenue 2020: $201,321Expenses 2020: $191,849Net Income 2020: $9,4722020Revenue 2021: $100,196Expenses 2021: $77,331Net Income 2021: $22,8652021Revenue 2022: $231,949Expenses 2022: $230,632Net Income 2022: $1,3172022Revenue 2023: $236,652Expenses 2023: $234,966Net Income 2023: $1,6862023Revenue 2024: $249,131Expenses 2024: $230,985Net Income 2024: $18,1462024Revenue 2025: $236,028Expenses 2025: $208,312Net Income 2025: $27,7162025

Highlighted filing

2017

Revenue$205,712
Expenses$179,858
Net Income$25,854
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 11, 2017
Return Version
2016v3.0
Gross Receipts
$250,422
Mission and Program Overview

Mission

To support activities which enhance the welfare and advancement of the cullman city school bands (120 members) and assist them, their leaders, and the school administrators as requested.

To support activities which enhance the welfare and advancement of the cullman city school bands (300 members) and assist them, their leaders, and the school administrators as requested.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$36,404$47,887▲ $11,483
Savings and Temporary Cash Investments$38,971$44,361▲ $5,390
Land, Buildings, and Equipment, Net$36,321$36,061▼ $260
Inventories for Sale or Use$1,131$938▼ $193
Total Assets$112,827$129,247▲ $16,420
Liabilities
Unsecured Notes Loans Payable$29,871$20,437▼ $9,434
Total Liabilities$29,871$20,437▼ $9,434
Net Assets / Fund Balance
Unrestricted Net Assets$82,956$108,810▲ $25,854
Total Net Assets Fund Balance$82,956$108,810▲ $25,854
Total Liabilities and Net Assets / Fund Balance$112,827$129,247▲ $16,420

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,061$168,199$204,260
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leeanna SmithDirector/1st
Jackie BurnhamDirector/2nd
Shawn PhillipsDirector/sec
Libby YoumansDirector/tre
Mary HovaterDir./pres.
Revenue and Support

Revenue Composition

Contributions and Grants
$106,523
Program Service Revenue
$16,698
Investment Income
$499
Other Revenue
$81,992
All Other Contributions
$16,437
Change in Net Assets
$25,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,728
Grants and Similar Amounts Paid$2,130
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$23,024--$23,024
All Other Expenses$22,535--$22,535
Other Expenses$6,222--$6,222
Fees for Services Accounting-$2,935-$2,935
Office Expenses$1,447--$1,447
Grants to Domestic Orgs$1,130--$1,130
Insurance$1,008--$1,008
Grants to Domestic Individuals$1,000--$1,000
Interest$517--$517
Total Functional Expenses$176,923$2,935$0$179,858
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$121,004
Fundraising Direct Expenses$37,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concessions$64,265$64,265$34,221$30,044
Band Cards$52,619$52,619$1,424$51,195
Total Events$116,884$116,884$35,645$81,239
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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

The form 990 will be reviewed by the board at its next scheduled meeting.

Form 990, Page 6, Part VI, Line 19

The bylaws and conflict of interest policy are available online as part of the band handbook at http://www.cullmanband.com/band-boosters. Financial statements within the form 990 are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cullman Band Boosters Inc
EIN
20-4185685
Phone
2563412545
Address
PO BOX 1505, CULLMAN, AL 35056

Signing Officer

Name
Libby Youmans
Title
Director/treasurer
Phone
2565446596
Signed
2017-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Hovater
Formed
2010
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
100

Preparer

Firm
Jeb Williamson CPA LLC
Address
418 1ST AVE SE, CULLMAN, AL 35055-3405
Preparer
Jeb Williamson
Phone
2567347393
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To support activities which enhance the welfare and advancement of the cullman city school bands (300 members) and assist them, their leaders, and the school administrators as requested.

Form 990, Part IX, Line 24E

Band camp expenses 5,710 0 0 year end banquet expenses 4,068 0 0 student awards & recognit 2,775 0 0 band t shirts 1,950 0 0 honor band expenses 1,761 0 0 practice field expense 1,546 0 0 drum line expense 1,326 0 0 marching band expense 1,186 0 0 miscellaneous 962 0 0 band truck trailer & vehi 483 0 0 jazz band expenses 227 0 0 band exhibition expense 200 0 0 bank charges 156 0 0 competition fees 120 0 0 uniforms, accessories & c 65 0 0 total 22,535 0 0

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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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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0250422
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0260952
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0198333
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0200987
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0210789
IRS990ScheduleA/Total509Grp/TotalAmt01121483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0250422
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0260952
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0198333
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0200987
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0210991
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01121685
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt036061
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0168199
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0204260
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036061
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt035645
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CONCESSIONS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BAND CARDS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt064265
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt052619
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0116884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt064265
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt052619
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0116884
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt081239
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt035645
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt034221
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01424
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT ACTIVITIES WHICH ENHANCE THE WELFARE AND ADVANCEMENT OF THE CULLMAN CITY SCHOOL BANDS (300 MEMBERS) AND ASSIST THEM, THEIR LEADERS, AND THE SCHOOL ADMINISTRATORS AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE REVIEWED BY THE BOARD AT ITS NEXT SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ONLINE AS PART OF THE BAND HANDBOOK AT HTTP://WWW.CULLMANBAND.COM/BAND-BOOSTERS. FINANCIAL STATEMENTS WITHIN THE FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BAND CAMP EXPENSES 5,710 0 0 YEAR END BANQUET EXPENSES 4,068 0 0 STUDENT AWARDS & RECOGNIT 2,775 0 0 BAND T SHIRTS 1,950 0 0 HONOR BAND EXPENSES 1,761 0 0 PRACTICE FIELD EXPENSE 1,546 0 0 DRUM LINE EXPENSE 1,326 0 0 MARCHING BAND EXPENSE 1,186 0 0 MISCELLANEOUS 962 0 0 BAND TRUCK TRAILER & VEHI 483 0 0 JAZZ BAND EXPENSES 227 0 0 BAND EXHIBITION EXPENSE 200 0 0 BANK CHARGES 156 0 0 COMPETITION FEES 120 0 0 UNIFORMS, ACCESSORIES & C 65 0 0 TOTAL 22,535 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0112827
IRS990/TotalAssetsEOYAmt0129247
IRS990/TotalAssetsGrp/BOYAmt0112827
IRS990/TotalAssetsGrp/EOYAmt0129247
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0106523
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0176923
IRS990/TotalFunctionalExpensesGrp/TotalAmt0179858
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt029871
IRS990/TotalLiabilitiesEOYAmt020437
IRS990/TotalLiabilitiesGrp/BOYAmt029871
IRS990/TotalLiabilitiesGrp/EOYAmt020437
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt082956
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0108810
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02420
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02420
IRS990/TotalProgramServiceExpensesAmt0176923
IRS990/TotalProgramServiceRevenueAmt016698
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt015685
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0205712
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0112827
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0129247
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt082956
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0108810
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt029871
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt020437
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 PINE HILL DR
IRS990/USAddress/CityNm0CULLMAN
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035057
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CULLMANBAND.COM/BAND-BOOSTERS
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LIBBY YOUMANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02565446596
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CULLMAN BAND BOOSTERS INC
ReturnHeader/Filer/BusinessNameControlTxt0CULL
ReturnHeader/Filer/EIN0204185685
ReturnHeader/Filer/PhoneNum02563412545
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1505
ReturnHeader/Filer/USAddress/CityNm0CULLMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035056
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0809B74AE8DEA3E834F081DCB3170EB269EBEFB14
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08E3C466F761C317283EE95887C481AD7B8FE7585
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201475928
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEB WILLIAMSON CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0418 1ST AVE SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CULLMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0350553405
ReturnHeader/PreparerPersonGrp/PhoneNum02567347393
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEB WILLIAMSON
ReturnHeader/ReturnTs02017-09-15T15:28:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$2.36$2.08$0.28
2024Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$2.49$2.31$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$2.37$2.35$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$2.32$2.31$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$1.00$0.77$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$2.01$1.92$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.02$1.09$2.20$1.89$0.31
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.11$0.78$2.05$2.36$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.29$0.20$1.09$2.06$1.80$0.26
2016Detailed filing. Detailed filing data is available for this year.$1.13$0.30$0.83$2.14$2.29$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.36$0.98$1.60$1.68$0.07
2014Summary only. Only limited summary data is available for this year.$1.51$0.46$1.05$1.57$1.58$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.00$1.06$1.46
2012Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$2.31$2.23$0.08
2011Summary only. Only limited summary data is available for this year.$0.85$0.00$0.85$1.72$1.55$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.69$1.68$1.66$0.02