Civic Intelligence

Spencerville Athletic Boosters

EIN 34-1676404 • 501(c)3 • Spencerville, OH

Profile

To promote the athletic programs of the Spencerville Local Schools and to provide the educational value students receive by participating therein.

PO Box 66Spencerville, OH 45887

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

50th percentile

-1.3%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

40th percentile

-9.6%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$110,099

Up $14,628 (+15%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$110,099

Up $14,628 (+15%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin72nd percentile

Revenue

Up

$82,766

Up $9,494 (+13%) from 2024

Expenses

Down

$68,138

Down $41,837 (-38%) from 2024

Net Income

Up

$14,628

Up $51,331 (+140%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$200K$150K$100K$50K$0Assets 2014: $93,184Net Assets 2014: $93,1842014Assets 2015: $154,518Liabilities 2015: $0Net Assets 2015: $154,5182015Assets 2016: $58,954Liabilities 2016: $0Net Assets 2016: $58,9542016Assets 2017: $84,433Liabilities 2017: $0Net Assets 2017: $84,4332017Assets 2018: $68,449Net Assets 2018: $68,4492018Assets 2019: $89,336Net Assets 2019: $89,3362019Assets 2020: $80,959Net Assets 2020: $80,9592020Assets 2021: $88,448Net Assets 2021: $88,4482021Assets 2022: $114,481Net Assets 2022: $114,4812022Assets 2023: $132,174Liabilities 2023: $0Net Assets 2023: $132,1742023Assets 2024: $95,471Net Assets 2024: $95,4712024Assets 2025: $110,099Net Assets 2025: $110,0992025

Highlighted filing

2025

Assets$110,099
Liabilities-
Net Assets$110,099
Open 2025 Filing

Operations Trend

Revenue Growth40th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2014: $117,114Expenses 2014: $75,939Net Income 2014: $41,1752014Revenue 2015: $119,013Expenses 2015: $57,679Net Income 2015: $61,3342015Revenue 2016: $208,829Expenses 2016: $304,393Net Income 2016: -$95,5642016Revenue 2017: $100,612Expenses 2017: $75,133Net Income 2017: $25,4792017Revenue 2018: $70,081Expenses 2018: $86,065Net Income 2018: -$15,9842018Revenue 2019: $83,394Expenses 2019: $62,507Net Income 2019: $20,8872019Revenue 2020: $54,729Expenses 2020: $63,106Net Income 2020: -$8,3772020Revenue 2021: $51,352Expenses 2021: $43,863Net Income 2021: $7,4892021Revenue 2022: $112,198Expenses 2022: $86,165Net Income 2022: $26,0332022Revenue 2023: $103,124Expenses 2023: $85,431Net Income 2023: $17,6932023Revenue 2024: $73,272Expenses 2024: $109,975Net Income 2024: -$36,7032024Revenue 2025: $82,766Expenses 2025: $68,138Net Income 2025: $14,6282025

Highlighted filing

2025

Revenue$82,766
Expenses$68,138
Net Income$14,628
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$110,099
Liabilities
-
Net assets
$110,099
Revenue
$82,766
Expenses
$68,138
Net income
$14,628
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.10$1.10$0.83$0.68$0.15
2024Detailed filing. Detailed filing data is available for this year.$0.95$0.95$0.73$1.10$0.37
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$1.03$0.85$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.14$1.14$1.12$0.86$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.88$0.88$0.51$0.44$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.81$0.55$0.63$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.89$0.83$0.63$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.68$0.70$0.86$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.01$0.75$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$2.09$3.04$0.96
2015Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$1.19$0.58$0.61
2014Detailed filing. Detailed filing data is available for this year.$0.93$0.93$1.17$0.76$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$171,773
Mission and Program Overview

Mission

To promote the athletic programs of the Spencerville Local Schools and to provide the educational value students receive by participating therein.

Program Services

DescriptionGrantsExpenses
To promote the athletic programs of the Spencerville Local Schools-$68,138
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brooke McMichaelTreasurerPT$0--
Shawn McPheronPresident-$0--
Gina SensabaughSecretary-$0--
Chasidy BellVice President-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concession Stands$38,354$38,354$18,466$19,888
Salt Sale$21,547$21,547$12,581$8,966
Total Events$118,583$118,583$52,392$66,191
Filing and Contact Details

Filer

Filer Name
Spencerville Athletic Boosters
EIN
34-1676404
Phone
4192368003
Address
PO Box 66, Spencerville, OH 45887

Signing Officer

Name
Brooke McMichael
Title
Treasurer
Signed
2025-11-06
Discuss with paid preparer
Yes

Preparer

Firm
ES Evans and Company
Address
205 West Elm Street, Lima, OH 45801
Preparer
Jennifer J Birkemeier CPA CFE
Phone
4192233075
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $2480”

Other Expenses.1002

“Office Expenses $604”

Other Expenses.1

“Uniforms $33890”

Other Expenses.2

“Equipment $19688”

Other Expenses.3

“Awards/Banquet $5155”

Other Expenses.4

“Meals $2803”

Other Expenses.5

“Referees/Umpires/Officials $1173”

Other Expenses.6

“Miscellaneous $1080”

Raw XML Appendix192 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.

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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Spencerville
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt066873
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To promote the athletic programs of the Spencerville Local Schools and to provide the educational value students receive by participating therein.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt068138
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt089007
IRS990EZ/SpecialEventsNetIncomeLossAmt061419
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt068138
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IRS990EZ/TotalRevenueAmt082766
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt021337
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt014497
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt019005
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt018330
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0150426
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IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0809485
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Concession Stands
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Salt Sale
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038354
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt021547
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt058682
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038354
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt012581
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $2480
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $604
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Uniforms $33890
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Equipment $19688
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Awards/Banquet $5155
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Meals $2803
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Referees/Umpires/Officials $1173
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Miscellaneous $1080
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brooke McMichael
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spencerville Athletic Boosters
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0341676404
ReturnHeader/Filer/PhoneNum04192368003
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 66
ReturnHeader/Filer/USAddress/CityNm0Spencerville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045887
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341717857
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ES Evans and Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0205 West Elm Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lima
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045801
ReturnHeader/PreparerPersonGrp/PhoneNum04192233075
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jennifer J Birkemeier CPA CFE
ReturnHeader/ReturnTs02025-11-06T13:20:13-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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