Civic Intelligence

North Allegheny District Band Patrons

990 • Fiscal year 2014 • EIN 25-1577549

Jun 01, 2013 to May 31, 2014 • Filed on Mar 21, 2015

C/O Gerald Hickly 1038 Printers Pl15237

(412) 367-2557

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.05x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

53rd percentile

4.4%

Higher net margin than 53% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$110,366

No earlier filing loaded for comparison.

Net Assets

$104,331

No earlier filing loaded for comparison.

Liabilities

$6,035

No earlier filing loaded for comparison.

Revenue

$303,199

No earlier filing loaded for comparison.

Expenses

$289,955

No earlier filing loaded for comparison.

Net Income

$13,244

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2014: $110,366Liabilities 2014: $6,035Net Assets 2014: $104,3312014Assets 2015: $142,093Liabilities 2015: $17,767Net Assets 2015: $124,3262015Assets 2016: $172,753Liabilities 2016: $24,477Net Assets 2016: $148,2762016Assets 2021: $259,804Liabilities 2021: $47,765Net Assets 2021: $212,0392021Assets 2022: $207,872Liabilities 2022: $25,022Net Assets 2022: $182,8502022Assets 2023: $194,229Liabilities 2023: $33,730Net Assets 2023: $160,4992023Assets 2024: $195,365Liabilities 2024: $61,282Net Assets 2024: $134,0832024Assets 2025: $155,445Liabilities 2025: $41,433Net Assets 2025: $114,0122025

Highlighted filing

2014

Assets$110,366
Liabilities$6,035
Net Assets$104,331

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $303,199Expenses 2014: $289,955Net Income 2014: $13,2442014Revenue 2015: $339,072Expenses 2015: $332,826Net Income 2015: $6,2462015Revenue 2016: $467,590Expenses 2016: $453,492Net Income 2016: $14,0982016Revenue 2021: $41,665Expenses 2021: $43,549Net Income 2021: -$1,8842021Revenue 2022: $71,989Expenses 2022: $94,771Net Income 2022: -$22,7822022Revenue 2023: $91,767Expenses 2023: $114,118Net Income 2023: -$22,3512023Revenue 2024: $81,541Expenses 2024: $107,957Net Income 2024: -$26,4162024Revenue 2025: $84,100Expenses 2025: $104,171Net Income 2025: -$20,0712025

Highlighted filing

2014

Revenue$303,199
Expenses$289,955
Net Income$13,244
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Mar 21, 2015
Return Version
2013v4.0
Gross Receipts
$382,297
Mission and Program Overview

Mission

The specific and primary purposes for the formation of north allegheny district band patrons are to promote worthy activities for the benefit of north allegheny high school band members and to provide support to the professional staff, which organizes and trains band members. Such activities shall include but not be limited to fundraising activities to defray operational and equipment expenses, planning and promoting an annual banquet, providing for annual acheivement awards, and planning and fundraising related to the annual trip to attend an adjudicated musical festival and/or parade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$43,586$54,976▲ $11,390
Cash and Non-Interest-Bearing Accounts$41,655$45,089▲ $3,434
Land, Buildings, and Equipment, Net-$5,395-
Prepaid Expenses and Deferred Charges-$4,906-
Total Assets$85,241$110,366▲ $25,125
Liabilities
Other Liabilities$300$6,035▲ $5,735
Total Liabilities$300$6,035▲ $5,735
Net Assets / Fund Balance
Unrestricted Net Assets$59,594$78,925▲ $19,331
Temporarily Rstr Net Assets$25,347$25,406▲ $59
Total Net Assets Fund Balance$84,941$104,331▲ $19,390
Total Liabilities and Net Assets / Fund Balance$85,241$110,366▲ $25,125

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,395$1,402$6,797

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$36,097$11,300▲ $59-$47,456
2012$25,267$10,750▲ $80-$36,097
2011$25,136-▲ $131-$25,267
2010$24,863-▲ $273-$25,136
2009$24,418-▲ $445-$24,863
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ann HelgermanPresident
Paula HinstonAdmin Vice P
Cathleen StewartExec Vice Pr
John CrellinHead Chapero
Michael StewartHead Chapero
Kelly GarrowRecordkeeper
Meghan KingSecretary
Mary HoffmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$138,291
Program Service Revenue
$80,412
Investment Income
$136
Other Revenue
$84,360
All Other Contributions
$138,291
Change in Net Assets
$13,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$289,955
Total Fundraising Expense$100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$45,149$4,470$100$49,719
Other Expenses$8,847--$8,847
Fees for Services Other$3,100--$3,100
Information Technology-$1,805-$1,805
Insurance-$1,470-$1,470
Depreciation Depletion$300$1,102-$1,402
Office Expenses-$1,030-$1,030
Total Functional Expenses$279,978$9,877$100$289,955
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$159,518
Fundraising Direct Expenses$78,325
Gaming Gross Income$3,940
Gaming Direct Expenses$773
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$127,183$127,183$56,801$70,382
Event 2$20,735$20,735$16,521$4,214
Total Events$159,518$159,518$78,325$81,193
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Equipment Payable$3,938
Misc Payables$2,097
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Article 4 of the organization's bylaws describes the requirements and the priviledges of membership in the organization. There are four categories of membership, including regular, alumni/associates, honorary, and band staff members.

Form 990, Page 6, Part VI, Line 7A

In addition to the elected officers of the executive board, the position of head chaperone(s) and recordkeeper are appointed to the executive board by the president with the approval of the band director.

Form 990, Page 6, Part VI, Line 7B

Members in good standing are entitled to a vote in the organization's annual election of officers. Members are also required to approve expenditures in excess of the executive board's spending authority of 2,500 for an individual purchase.

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

Members of the governing body are briefed on form 990 preparation process and a copy or the return is distributed in advance for review and comments prior to filing. All members of the governing body are required to respond to the preparer that a review of the document was completed whether or not comments on the document are provided.

Form 990, Page 6, Part VI, Line 19

Financial statements and governing documents of the organization are made available to the general membership at monthly membership meetings or upon request by a member.

Filing and Contact Details

Filer

EIN
25-1577549

Signing Officer

Name
Gerald J Hickly Jr
Title
Treasurer - Effective 6/1/14
Signed
2015-03-21

Organization Details

Formed
1988
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
8
Employees
0
Volunteers
150
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The specific and primary purposes for the formation of north allegheny district band patrons are to promote worthy activities for the benefit of north allegheny high school band members and to provide support to the professional staff, which organizes and trains band members. Such activities shall include but not be limited to fundraising activities to defray operational and equipment expenses, planning and promoting an annual banquet, providing for annual acheivement awards, and planning and fundraising related to the annual trip to attend an adjudicated musical festival and/or parade.

Form 990, Page 2, Part III, Line 2

Revenue and expenses related to the bands' annual trips taken to participate in adjudicated parades and music festival competitions were not listed on previously filed form 990s.

Form 990, Part IX, Line 24E

Banquet expense 7,143 0 0 directors programming exp 6,110 0 0 t-shirt & shorts expense 5,816 0 0 cd expenses 5,565 0 0 uniform expense 4,524 0 0 instrument repairs 4,097 0 0 band camp expense 2,964 0 0 game/event refreshmnt exp 0 2,865 0 majorettes supp&perf exp 2,386 0 0 colorguard supp&perf exp 1,839 0 0 senior night 1,179 0 0 dvd expenses 1,120 0 0 drum major camp exp 1,050 0 0 marching percussion exp 734 0 0 donations 0 450 0 other equipment expense 0 423 0 8th grade night/recruit 0 386 0 chaperone expenses 289 0 0 shoe and jacket expense 206 0 0 senior party exp 0 175 0 miscellaneous exp 0 171 0 pmea band events 127 0 0 county license for raffle 0 0 100

Form 990, Part XI, Line 9

Board designated contribution - uniforms 11,300

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SPECIFIC AND PRIMARY PURPOSES FOR THE FORMATION OF NORTH ALLEGHENY DISTRICT BAND PATRONS ARE TO PROMOTE WORTHY ACTIVITIES FOR THE BENEFIT OF NORTH ALLEGHENY HIGH SCHOOL BAND MEMBERS AND TO PROVIDE SUPPORT TO THE PROFESSIONAL STAFF, WHICH ORGANIZES AND TRAINS BAND MEMBERS. SUCH ACTIVITIES SHALL INCLUDE BUT NOT BE LIMITED TO FUNDRAISING ACTIVITIES TO DEFRAY OPERATIONAL AND EQUIPMENT EXPENSES, PLANNING AND PROMOTING AN ANNUAL BANQUET, PROVIDING FOR ANNUAL ACHEIVEMENT AWARDS, AND PLANNING AND FUNDRAISING RELATED TO THE ANNUAL TRIP TO ATTEND AN ADJUDICATED MUSICAL FESTIVAL AND/OR PARADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVENUE AND EXPENSES RELATED TO THE BANDS' ANNUAL TRIPS TAKEN TO PARTICIPATE IN ADJUDICATED PARADES AND MUSIC FESTIVAL COMPETITIONS WERE NOT LISTED ON PREVIOUSLY FILED FORM 990S.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARTICLE 4 OF THE ORGANIZATION'S BYLAWS DESCRIBES THE REQUIREMENTS AND THE PRIVILEDGES OF MEMBERSHIP IN THE ORGANIZATION. THERE ARE FOUR CATEGORIES OF MEMBERSHIP, INCLUDING REGULAR, ALUMNI/ASSOCIATES, HONORARY, AND BAND STAFF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN ADDITION TO THE ELECTED OFFICERS OF THE EXECUTIVE BOARD, THE POSITION OF HEAD CHAPERONE(S) AND RECORDKEEPER ARE APPOINTED TO THE EXECUTIVE BOARD BY THE PRESIDENT WITH THE APPROVAL OF THE BAND DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS IN GOOD STANDING ARE ENTITLED TO A VOTE IN THE ORGANIZATION'S ANNUAL ELECTION OF OFFICERS. MEMBERS ARE ALSO REQUIRED TO APPROVE EXPENDITURES IN EXCESS OF THE EXECUTIVE BOARD'S SPENDING AUTHORITY OF 2,500 FOR AN INDIVIDUAL PURCHASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS OF THE GOVERNING BODY ARE BRIEFED ON FORM 990 PREPARATION PROCESS AND A COPY OR THE RETURN IS DISTRIBUTED IN ADVANCE FOR REVIEW AND COMMENTS PRIOR TO FILING. ALL MEMBERS OF THE GOVERNING BODY ARE REQUIRED TO RESPOND TO THE PREPARER THAT A REVIEW OF THE DOCUMENT WAS COMPLETED WHETHER OR NOT COMMENTS ON THE DOCUMENT ARE PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE GENERAL MEMBERSHIP AT MONTHLY MEMBERSHIP MEETINGS OR UPON REQUEST BY A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANQUET EXPENSE 7,143 0 0 DIRECTORS PROGRAMMING EXP 6,110 0 0 T-SHIRT & SHORTS EXPENSE 5,816 0 0 CD EXPENSES 5,565 0 0 UNIFORM EXPENSE 4,524 0 0 INSTRUMENT REPAIRS 4,097 0 0 BAND CAMP EXPENSE 2,964 0 0 GAME/EVENT REFRESHMNT EXP 0 2,865 0 MAJORETTES SUPP&PERF EXP 2,386 0 0 COLORGUARD SUPP&PERF EXP 1,839 0 0 SENIOR NIGHT 1,179 0 0 DVD EXPENSES 1,120 0 0 DRUM MAJOR CAMP EXP 1,050 0 0 MARCHING PERCUSSION EXP 734 0 0 DONATIONS 0 450 0 OTHER EQUIPMENT EXPENSE 0 423 0 8TH GRADE NIGHT/RECRUIT 0 386 0 CHAPERONE EXPENSES 289 0 0 SHOE AND JACKET EXPENSE 206 0 0 SENIOR PARTY EXP 0 175 0 MISCELLANEOUS EXP 0 171 0 PMEA BAND EVENTS 127 0 0 COUNTY LICENSE FOR RAFFLE 0 0 100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOARD DESIGNATED CONTRIBUTION - UNIFORMS 11,300
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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