Civic Intelligence

Vista Athletic Boosters

990 • Fiscal year 2024 • EIN 26-3239021

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 15, 2024

1970 Broadstone ParkwayFolsom, CA 95630

(916) 417-3508

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.00x

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

59th percentile

9.4%

Higher net margin than 59% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

80th percentile

27%

Faster asset growth than 80% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

19%

Faster revenue growth than 64% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$242,176

Up $50,958 (+27%) from 2023

Net Assets

Up

$242,176

Up $50,958 (+27%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$539,580

Up $84,274 (+19%) from 2023

Expenses

Up

$488,622

Up $2,924 (+0.6%) from 2023

Net Income

Up

$50,958

Up $81,350 (+268%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $141,958Liabilities 2013: $0Net Assets 2013: $141,9582013Assets 2015: $158,505Liabilities 2015: $0Net Assets 2015: $158,5052015Assets 2016: $195,839Liabilities 2016: $0Net Assets 2016: $195,8392016Assets 2017: $220,999Liabilities 2017: $0Net Assets 2017: $220,9992017Assets 2018: $231,640Liabilities 2018: $0Net Assets 2018: $231,6402018Assets 2020: $118,065Liabilities 2020: $0Net Assets 2020: $118,0652020Assets 2021: $177,068Liabilities 2021: $19,426Net Assets 2021: $157,6422021Assets 2022: $221,610Liabilities 2022: $0Net Assets 2022: $221,6102022Assets 2023: $191,218Liabilities 2023: $0Net Assets 2023: $191,2182023Assets 2024: $242,176Liabilities 2024: $0Net Assets 2024: $242,1762024Assets 2025: $252,763Liabilities 2025: $0Net Assets 2025: $252,7632025

Highlighted filing

2024

Assets$242,176
Liabilities$0
Net Assets$242,176

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $353,6812013Revenue 2015: $200,425Expenses 2015: $172,194Net Income 2015: $28,2312015Revenue 2016: $241,822Expenses 2016: $204,488Net Income 2016: $37,3342016Revenue 2017: $243,717Expenses 2017: $218,557Net Income 2017: $25,1602017Revenue 2018: $239,995Expenses 2018: $229,354Net Income 2018: $10,6412018Revenue 2020: $188,107Expenses 2020: $210,039Net Income 2020: -$21,9322020Revenue 2021: $115,384Expenses 2021: $75,807Net Income 2021: $39,5772021Revenue 2022: $422,420Expenses 2022: $358,452Net Income 2022: $63,9682022Revenue 2023: $455,306Expenses 2023: $485,698Net Income 2023: -$30,3922023Revenue 2024: $539,580Expenses 2024: $488,622Net Income 2024: $50,9582024Revenue 2025: $596,327Expenses 2025: $585,740Net Income 2025: $10,5872025

Highlighted filing

2024

Revenue$539,580
Expenses$488,622
Net Income$50,958
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 15, 2024
Return Version
2023v5.0
Gross Receipts
$550,626
Mission and Program Overview

Mission

This organization's purpose is to provide an organization to allow student athletes to fund raise for their sport and ergo be able enhance athletic experience by:-participation in tournaments and skill improvement clinics or camps-recruiting assistant coaches to improve their skills-providing funds to transport students to above tournaments, clinics, etc.-providing training equipment (ball machines & blocking sleds, etc.-providing trainers during sports events that are properly supervised and trained-additional services provided, but unable to list all herein.a portion of the funds raised (20%) by specific sports is allocated to a general athletics fund. This general fund is used to pay for general expenses which may include transportation,certificates, frames, section fees for athletes, etc. This fund is also used to supplement certain sports that are not able to raise enough funds to purchase equipment for their sport. This fund can also be used to pay for items not covered by the sc

Provide tax exempt fund raising organization for team sports at vista del lago hs, which is not provided by folsom cordova unified school district. Fund coach stipends, equipment purchases, tournamnet fees, and other athletic needs which are not covered by district funds. These funds are used to enrich student athlete experience and promote vista athletics. The organization's purpose is to provide an organization to allow student athletes to fund raise for their sport and ergo be able to enhance athletic experience by: - participation in tournaments and skill imporvement clinics or camps - recruiting assistant coaches to improve their skills - providing funds to transport students to above tournaments, clinics, etc. - providing training equipment (ball machines & blocking sleds, etc.) - providing trainers during sports events that are properly supervised and trained - additional services provided, but unable to list all herein. A portion of the funds raised (20%) by specific sports is

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$191,218$242,176▲ $50,958
Total Assets$191,218$242,176▲ $50,958
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$191,218$242,176▲ $50,958
Total Net Assets Fund Balance$191,218$242,176▲ $50,958
Total Liabilities and Net Assets / Fund Balance$191,218$242,176▲ $50,958
Compensation and Service Providers

Board Members and Trustees

NameTitle
Keith TremellingPresident
Erica KaestnerSecretary
Katrina NazworthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$101,125
Program Service Revenue
$417,080
Investment Income
$2,727
Other Revenue
$18,648
All Other Contributions
$101,125
Change in Net Assets
$50,958
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$488,622
Total Fundraising Expense$98,139
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$129,422$5,355-$134,777
Other Expenses$72,079-$98,139$72,079
Travel$13,049--$13,049
Information Technology-$1,541-$1,541
Fees for Services Accounting-$590-$590
Insurance-$380-$380
Total Functional Expenses$382,617$7,866$98,139$488,622
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
Annual disclosure for covered persons
Yes
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
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

Due to the urgency of this return, form 990 and applicable schedules are emailed to the board of directors for review. Typically, the form 990 is provided to board members at the regularly scheduled meeting of the board. Depending on the timing of the meeting changes are either incorporated into the filed return or amendment thereto. Form 990 is reviewed at the board meeting following the filing of the form.

Form 990, Page 6, Part VI, Line 12C

The organization reviews disclosure forms submitted by covered persons and compares a list of potentially conflicting entities/individuals.

Form 990, Page 6, Part VI, Line 19

Vab keeps a binder of governing documents at the vista del lago high school. All documents are available upon request from the staff at the office. Financial statements and tax returns are also filed in the binder and updated on an annual basis.

Filing and Contact Details

Filer

Filer Name
Vista Athletic Boosters
EIN
26-3239021
Phone
9164173508
Address
1970 BROADSTONE PARKWAY, FOLSOM, CA 95630

Signing Officer

Name
Katrina Nazworth
Title
Treasurer
Phone
9164173508
Signed
2024-09-15

Organization Details

Principal Officer
Katrina Nazworth
Formed
2008
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Hedrick Stodghill Llp
Address
5935 GRANITE LAKE DR 120, GRANITE BAY, CA 95746
Preparer
Aubrey Stodghill CPA Mbt
Phone
9169852975
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Provide tax exempt fund raising organization for team sports at vista del lago hs, which is not provided by folsom cordova unified school district. Fund coach stipends, equipment purchases, tournamnet fees, and other athletic needs which are not covered by district funds. These funds are used to enrich student athlete experience and promote vista athletics. The organization's purpose is to provide an organization to allow student athletes to fund raise for their sport and ergo be able to enhance athletic experience by: - participation in tournaments and skill imporvement clinics or camps - recruiting assistant coaches to improve their skills - providing funds to transport students to above tournaments, clinics, etc. - providing training equipment (ball machines & blocking sleds, etc.) - providing trainers during sports events that are properly supervised and trained - additional services provided, but unable to list all herein. A portion of the funds raised (20%) by specific sports is allocated to a general athletics fund. This general fund is used to pay for general expenses which may include transportation, certificates, frames, section fees for athletes, etc. This fund is also used to supplement certain sports that are not able to raise enough funds to purchase equipment for their sport. This fund can also be used to pay for items.

Form 990, Part IX, Line 24E

Banquets & awards 36,312 0 0 tournament/ comp fees 30,166 0 0 other program expense 17,507 0 0 supplies 13,115 0 0 field maintenance 12,932 0 0 ad admin stipend 0 5,000 0 trainer 4,795 0 0 coach training & expenses 4,270 0 0 summer camp 3,160 0 0 coach supplies 2,941 0 0 printing and publications 2,224 0 0 scholarships 2,000 0 0 bank fees 0 355 0 total 129,422 5,355 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/TotalAmt01878256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0553353
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0455306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0432488
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0269333
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0170888
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01881368
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE TAX EXEMPT FUND RAISING ORGANIZATION FOR TEAM SPORTS AT VISTA DEL LAGO HS, WHICH IS NOT PROVIDED BY FOLSOM CORDOVA UNIFIED SCHOOL DISTRICT. FUND COACH STIPENDS, EQUIPMENT PURCHASES, TOURNAMNET FEES, AND OTHER ATHLETIC NEEDS WHICH ARE NOT COVERED BY DISTRICT FUNDS. THESE FUNDS ARE USED TO ENRICH STUDENT ATHLETE EXPERIENCE AND PROMOTE VISTA ATHLETICS. THE ORGANIZATION'S PURPOSE IS TO PROVIDE AN ORGANIZATION TO ALLOW STUDENT ATHLETES TO FUND RAISE FOR THEIR SPORT AND ERGO BE ABLE TO ENHANCE ATHLETIC EXPERIENCE BY: - PARTICIPATION IN TOURNAMENTS AND SKILL IMPORVEMENT CLINICS OR CAMPS - RECRUITING ASSISTANT COACHES TO IMPROVE THEIR SKILLS - PROVIDING FUNDS TO TRANSPORT STUDENTS TO ABOVE TOURNAMENTS, CLINICS, ETC. - PROVIDING TRAINING EQUIPMENT (BALL MACHINES & BLOCKING SLEDS, ETC.) - PROVIDING TRAINERS DURING SPORTS EVENTS THAT ARE PROPERLY SUPERVISED AND TRAINED - ADDITIONAL SERVICES PROVIDED, BUT UNABLE TO LIST ALL HEREIN. A PORTION OF THE FUNDS RAISED (20%) BY SPECIFIC SPORTS IS ALLOCATED TO A GENERAL ATHLETICS FUND. THIS GENERAL FUND IS USED TO PAY FOR GENERAL EXPENSES WHICH MAY INCLUDE TRANSPORTATION, CERTIFICATES, FRAMES, SECTION FEES FOR ATHLETES, ETC. THIS FUND IS ALSO USED TO SUPPLEMENT CERTAIN SPORTS THAT ARE NOT ABLE TO RAISE ENOUGH FUNDS TO PURCHASE EQUIPMENT FOR THEIR SPORT. THIS FUND CAN ALSO BE USED TO PAY FOR ITEMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUE TO THE URGENCY OF THIS RETURN, FORM 990 AND APPLICABLE SCHEDULES ARE EMAILED TO THE BOARD OF DIRECTORS FOR REVIEW. TYPICALLY, THE FORM 990 IS PROVIDED TO BOARD MEMBERS AT THE REGULARLY SCHEDULED MEETING OF THE BOARD. DEPENDING ON THE TIMING OF THE MEETING CHANGES ARE EITHER INCORPORATED INTO THE FILED RETURN OR AMENDMENT THERETO. FORM 990 IS REVIEWED AT THE BOARD MEETING FOLLOWING THE FILING OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REVIEWS DISCLOSURE FORMS SUBMITTED BY COVERED PERSONS AND COMPARES A LIST OF POTENTIALLY CONFLICTING ENTITIES/INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3VAB KEEPS A BINDER OF GOVERNING DOCUMENTS AT THE VISTA DEL LAGO HIGH SCHOOL. ALL DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE STAFF AT THE OFFICE. FINANCIAL STATEMENTS AND TAX RETURNS ARE ALSO FILED IN THE BINDER AND UPDATED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANQUETS & AWARDS 36,312 0 0 TOURNAMENT/ COMP FEES 30,166 0 0 OTHER PROGRAM EXPENSE 17,507 0 0 SUPPLIES 13,115 0 0 FIELD MAINTENANCE 12,932 0 0 AD ADMIN STIPEND 0 5,000 0 TRAINER 4,795 0 0 COACH TRAINING & EXPENSES 4,270 0 0 SUMMER CAMP 3,160 0 0 COACH SUPPLIES 2,941 0 0 PRINTING AND PUBLICATIONS 2,224 0 0 SCHOLARSHIPS 2,000 0 0 BANK FEES 0 355 0 TOTAL 129,422 5,355 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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0242176
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07866
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0382617
IRS990/TotalFunctionalExpensesGrp/TotalAmt0488622
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0191218
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0242176
IRS990/TotalProgramServiceExpensesAmt0382617
IRS990/TotalProgramServiceRevenueAmt0417080
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0438455
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0539580
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0191218
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0242176
IRS990/TravelGrp/ProgramServicesAmt013049
IRS990/TravelGrp/TotalAmt013049
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01970 BROADSTONE PARKWAY
IRS990/USAddress/CityNm0FOLSOM
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095630
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.VISTALONCLUB.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATRINA NAZWORTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09164173508
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VISTA ATHLETIC BOOSTERS
ReturnHeader/Filer/BusinessNameControlTxt0VIST
ReturnHeader/Filer/EIN0263239021
ReturnHeader/Filer/PhoneNum09164173508
ReturnHeader/Filer/USAddress/AddressLine1Txt01970 BROADSTONE PARKWAY
ReturnHeader/Filer/USAddress/CityNm0FOLSOM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095630
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472525015
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEDRICK STODGHILL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05935 GRANITE LAKE DR 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRANITE BAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095746
ReturnHeader/PreparerPersonGrp/PhoneNum09169852975
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AUBREY STODGHILL CPA MBT
ReturnHeader/ReturnTs02024-09-25T12:20:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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