Civic Intelligence

Spencerville Athletic Boosters

990 • Fiscal year 2023 • EIN 34-1676404

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 08, 2024

PO Box 66Spencerville, OH 45887

(419) 961-4138

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

69th percentile

15%

Faster asset growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-8.1%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$132,174

Up $17,693 (+15%) from 2022

Net Assets

Up

$132,174

Up $17,693 (+15%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Down

$103,124

Down $9,074 (-8.1%) from 2022

Expenses

Down

$85,431

Down $734 (-0.9%) from 2022

Net Income

Down

$17,693

Down $8,340 (-32%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$132,174
Liabilities$0
Net Assets$132,174

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$103,124
Expenses$85,431
Net Income$17,693
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 8, 2024
Return Version
2022v5.0
Gross Receipts
$217,343
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$114,481$132,174▲ $17,693
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$114,481$132,174▲ $17,693
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,481$132,174▲ $17,693
Total Net Assets Fund Balance$114,481$132,174▲ $17,693
Total Liabilities and Net Assets / Fund Balance$114,481$132,174▲ $17,693
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shawn McPheronPresident
Chasidy BellVice President
Gina SensabaughSecretary
Cole RobertsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,005
Program Service Revenue
$0
Investment Income
$7
Other Revenue
$84,112
All Other Contributions
$19,005
Change in Net Assets
$17,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,431
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$12,175--$12,175
Other Expenses$3,688--$3,688
Advertising$3,595--$3,595
Fees for Services Other$1,313--$1,313
Total Functional Expenses$85,431$0$0$85,431
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$198,331
Fundraising Direct Expenses$114,219
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concession Stands$47,902$47,902$19,855$28,047
Football Gun Raffle$26,581$26,581$16,143$10,438
Total Events$198,331$198,331$114,219$84,112
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Section B, Line 11B

Copy of 990 provided to all Officers for their approval prior to filing

Form 990, Part VI, Section C, Line 19

Upon request, documents will be made available.

Filing and Contact Details

Filer

Filer Name
Spencerville Athletic Boosters
EIN
34-1676404
Phone
4199614138
Address
PO Box 66, Spencerville, OH 45887

Signing Officer

Name
Cole Roberts
Title
Treasurer
Signed
2024-03-08
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
25

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

Form 990, Part IX, Line 24E

Camps/Scrimmages: Column (A) - Total = $2175; Column (B) - Program Services = $2175; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Clinics: Column (A) - Total = $1359; Column (B) - Program Services = $1359; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Meals: Column (A) - Total = $2636; Column (B) - Program Services = $2636; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Memorials: Column (A) - Total = $710; Column (B) - Program Services = $710; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Miscellaneous: Column (A) - Total = $356; Column (B) - Program Services = $356; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Service Charge: Column (A) - Total = $195; Column (B) - Program Services = $195; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Signs/Banners: Column (A) - Total = $3544; Column (B) - Program Services = $3544; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Umpires/Officials: Column (A) - Total = $1200; Column (B) - Program Services = $1200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Amended Return

The original return was erroneosly submitted with all -0-s instead of e-filing an extension.

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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/CurrentTaxYearMinus1YearAmt0168517
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt087168
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt094256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0159213
IRS990ScheduleA/Total509Grp/TotalAmt0726490
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0217343
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0168522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt087176
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt094256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0159213
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0726510
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0114219
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Concession Stands
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Football Gun Raffle
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt047902
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt026581
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0123848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0198331
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt047902
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt026581
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0123848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0198331
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt084112
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt078221
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0114219
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019855
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt016143
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt09
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of 990 provided to all Officers for their approval prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request, documents will be made available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Camps/Scrimmages: Column (A) - Total = $2175; Column (B) - Program Services = $2175; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Clinics: Column (A) - Total = $1359; Column (B) - Program Services = $1359; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Meals: Column (A) - Total = $2636; Column (B) - Program Services = $2636; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Memorials: Column (A) - Total = $710; Column (B) - Program Services = $710; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Miscellaneous: Column (A) - Total = $356; Column (B) - Program Services = $356; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Service Charge: Column (A) - Total = $195; Column (B) - Program Services = $195; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Signs/Banners: Column (A) - Total = $3544; Column (B) - Program Services = $3544; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Umpires/Officials: Column (A) - Total = $1200; Column (B) - Program Services = $1200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10The original return was erroneosly submitted with all -0-s instead of e-filing an extension.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Amended Return
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0114481
IRS990/TotalAssetsEOYAmt0132174
IRS990/TotalAssetsGrp/BOYAmt0114481
IRS990/TotalAssetsGrp/EOYAmt0132174
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019005
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt085431
IRS990/TotalFunctionalExpensesGrp/TotalAmt085431
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0114481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132174
IRS990/TotalProgramServiceExpensesAmt085431
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0103124
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0114481
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0132174
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 66
IRS990/USAddress/CityNm0Spencerville
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045887
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Cole Roberts
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spencerville Athletic Boosters
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0341676404
ReturnHeader/Filer/PhoneNum04199614138
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/ReturnTs02024-03-08T08:18:18-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Cole

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