Brandon Valley Booster Club Inc

EIN 46-0393971 • 501(c)3 • Brandon, SD

Profile

To sponsor brandon valley high school extracurricular activities and programs.

PO Box 572Brandon, SD 57005

www.brandonvalley.k12.sd.us/BOOSTERCLUB/DEFAULT.H

Siviq Scores

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

0.27x

Higher debt load relative to assets than 79% of similar nonprofits.

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

0.36x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

0.7%

Higher net margin than 42% of similar nonprofits.

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

Higher top officer pay than 55% of similar nonprofits.

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

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

-3.7%

Faster asset growth than 31% of similar nonprofits.

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

113%

Faster revenue growth than 91% of similar nonprofits.

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

Balance Sheet

Liabilities / Assets79th percentile

Assets

$833,200

Up $29,586 (+3.7%) from 2022

Liabilities

Down

$249,242

Down $33,430 (-12%) from 2022

Net Assets

$583,958

Up $63,016 (+12%) from 2022

Operations

Liabilities / Revenue84th percentile Net Margin42nd percentile

Revenue

$283,745

Up $35,720 (+14%) from 2022

Expenses

$126,038

Up $15,069 (+14%) from 2022

Net Income

$157,707

Up $20,651 (+15%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

Highlighted filing

2023

Assets$833,200

Liabilities$249,242

Net Assets$583,958

Open 2023 Filing

Operations Trend

Revenue Growth91st percentile

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

Highlighted filing

2023

Revenue$283,745

Expenses$126,038

Net Income$157,707

Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing

Assets: $833,200
Liabilities: $249,242
Net assets: $583,958
Revenue: $283,745
Expenses: $126,038
Net income: $157,707

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2023Summary only. Only limited summary data is available for this year.	$8.33	$2.49	$5.84	$2.84	$1.26	$1.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$8.04	$2.83	$5.21	$2.48	$1.11	$1.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$6.98	$3.14	$3.84	$1.09	$0.93	$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$7.08	$3.33	$3.75	$2.02	$0.94	$1.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$4.32	$1.65	$2.67	$2.42	$1.00	$1.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.50	$1.24	$1.26	$1.52	$1.18	$0.34
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.06	$1.15	$0.92	$1.70	$1.12	$0.58
2016Summary only. Only limited summary data is available for this year.	$1.82	$1.48	$0.34	$1.36	$1.03	$0.33
2015Detailed filing. Detailed filing data is available for this year.	$1.81	$1.81	$0.01	$1.60	$0.81	$0.79
2014Summary only. Only limited summary data is available for this year.	$1.23	$2.01	$0.78	$1.40	$1.09	$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.30	$2.38	$1.09	$0.73	$2.50	$1.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.34	$0.66	$0.68	$1.03	$0.82	$0.21
2011Summary only. Only limited summary data is available for this year.	$1.05	$0.58		$1.10	$1.09	$0.00

Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To

Filing Snapshot

Filing Period: Jun 1, 2021 to May 31, 2022
Signed: Oct 17, 2022
Return Version: 2021v4.1
Gross Receipts: $332,642

Mission and Program Overview

Mission

To sponsor high school extracurricular activities and programs

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Rtn Earn Endowment Incm Other Fnds	$383,886	$520,942	▲ $137,056
Land, Buildings, and Equipment, Net	$418,452	$410,707	▼ $7,745
Savings and Temporary Cash Investments	$270,068	$382,522	▲ $112,454
Inventories for Sale or Use	$7,690	$7,690	→ $0
Accounts Receivable	$1,625	$2,695	▲ $1,070
Total Assets	$697,835	$803,614	▲ $105,779
Liabilities
Escrow Account Liability	$172,247	$172,247	→ $0
Mortgage Notes Payable Secured by Investment Property	$141,702	$110,425	▼ $31,277
Total Liabilities	$313,949	$282,672	▼ $31,277
Net Assets / Fund Balance
Total Net Assets Fund Balance	$383,886	$520,942	▲ $137,056
Total Liabilities and Net Assets / Fund Balance	$697,835	$803,614	▲ $105,779

Asset Categories

Asset	Book Value	Depreciation	Basis
Equipment	$389,593	$44,489	$434,082
Leasehold Improvements	$21,114	$1,111	$22,225
Other Land Buildings	$0	-	-

Compensation and Service Providers

Top Officer Pay55th percentile

Board Members and Trustees

Name	Title
Travis Hanson	Past President
Deona Spicer	President
Abbie Langerock	Vice President
-	Director
Amy Dulaney	Director
Amy Jones	Director
Amy Lawrence	Director
Amy Meyers	Director
Amy Thompson	Director
Amy Vanes	Director
Andy Wentzy	Director
Angie Collier	Director
April Kelling	Director
Ardis Moeller	Director
Ben Hoff	Director
Billy Freking	Director
Bob Adams	Director
Brett Schlekeway	Director
Brian Kirlin	Director
Brian Pelletier	Director
Brian Rice	Director
Bridgette Ivers	Director
Broc Gulseth	Director
Carrie Roberts	Director
Chad Poppe	Director
Chris Stettnichs	Director
Christina Fousek	Director
Coleen Sprecher	Director
Corey Moeller	Director
Corey Visscher	Director
Cory Obbink	Director
Dan Rude	Director
Dana Thompson	Director
Danielle Eszlinger	Director
Darrin Ivers	Director
Deb Rice	Director
Dixie Obbink	Director
Dustin Johnson	Director
Eric Thompson	Director
Erika Dewitt	Director
Erin Morgan	Director
Erin Rude	Director
Greg Eszlinger	Director
Heather Stettnichs	Director
Heidi Buteyn	Director
Jamie Buteyn	Director
Jason Bortnem	Director
Jason Kelling	Director
Jason Melcher	Director
Jay Peyton	Director
Jeff Thue	Director
Jen Oehme	Director
Jenn Labrie	Director
Jenne Vanwesten	Director
Jennifer Schunke	Director
Jessica Hunsaid	Director
Jessica Morrell	Director
Jim Linn	Director
John Koupal	Director
Josh Chapman	Director
Josh Tucker	Director
Justin Spicer	Director
Karen Koupal	Director
Karmen Hunt	Director
Katy Lahren	Director
Katy Rees	Director
Kelli Johnson	Director
Kelly Kirlin	Director
Kelly Moeller	Director
Kim Erkonen	Director
Kimmie Mentzer	Director
Krista Halseth	Director
Kristine Valle	Director
Kyle Cline	Director
Kylie Hodge	Director
Laura Ask	Director
Laurie Adams	Director
Leroy Ask	Director
Levi Sanders	Director
Lori Schlekeway	Director
Lorie Kedik	Director
Mandi Hoff	Director
Marin Bortnem	Director
Mark Morrell	Director
Matt Reese	Director
Melissa Symington	Director
Meliya Reese	Director
Michelle Thue	Director
Mike Lembcke	Director
Mill Mcguire	Director
Mindy Hansen	Director
Missy Livingston	Director
Mitch Meyers	Director
Monica Visscher	Director
Naome Poppe	Director
Nate Beckman	Director
Nick Hunt	Director
Nick Langerock	Director
Nikki Aasheim	Director
Paul Vandeberg	Director
Renae Melcher	Director
Renae Peyton	Director
Rick Thompson	Director
Roxanne Dutson	Director
Ryan Dulaney	Director
Ryan Gruber	Director
Ryan Hunsaid	Director
Sally Pelletier	Director
Samantha Hanson	Director
Sara Andrews	Director
Sara Sanders	Director
Sarah Gruber	Director
Scott Erkonen	Director
Scott Vanwestern	Director
Sharon Wentzy	Director
Sheri Padgett	Director
Sherida Hemelstrand	Director
Sherwin Dewitt	Director
Stacy Beckman	Director
Stacy Sample	Director
Steve Moeller	Director
Tammy Badger	Director
Tammy Carda	Director
Tammy Cline	Director
Tammy Vandeberg	Director
Tera Lembcke	Director
Todd Valle	Director
Todd Williams	Director
Tony Badger	Director
Tracy Williams	Director
Trecia Gulseth	Director
Tye Doll	Director
Vince Lahren	Director
Wayne Andrews	Director
Wendell Symington	Director
Carin Griffith	Athletic Trainer
Matt Labrie	Secretary
Renee Barker	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $211,586
Program Service Revenue: $23,165
Investment Income: $38
Other Revenue: $13,236
All Other Contributions: $46,000
Change in Net Assets: $137,056

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$78,259
Grants and Similar Amounts Paid	$12,400
Total Fundraising Expense	$6,764
Salaries, Compensation, and Employee Benefits	$4,200
Professional Fundraising Fees	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Depreciation Depletion	$29,970	$0	$0	$29,970
Other Expenses	$28,073	$0	$0	$28,073
Benefits to Members	$16,110	-	-	$16,110
Grants to Domestic Individuals	$7,500	-	-	$7,500
Interest	$6,847	$0	$0	$6,847
Advertising	$0	$0	$6,764	$6,764
Office Expenses	$5,176	$0	$0	$5,176
Grants to Domestic Orgs	$4,900	-	-	$4,900
Current Officers, Directors, Trustees, and Key Employees	$420	$3,780	$0	$4,200
Insurance	$1,369	$0	$0	$1,369
Fees for Services Accounting	$0	$60	$0	$60
Total Functional Expenses	$100,365	$3,840	$6,764	$110,969

International Activity

Grant and Assistance Recipients

Recipient	Location	Category	Purpose	Amount
Brandon Valley School District	Brandon, SD	501(c)(1)	Support for High School Athletics & Extracurricual	$4,900

Fundraising, Events, and Gaming

Fundraising activities: Yes
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Fundraising Direct Expenses	$15,817
Fundraising Gross Income	$15,817
Professional Fundraising Fees	$0

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Pigskin Classic	$43,150	$15,817	$15,817	$0
Total Events	$43,150	$15,817	$15,817	$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: No
Backup withholding compliance: 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

Filing and Contact Details

Filer

Filer Name: Brandon Valley Booster Club Inc
EIN: 46-0393971
Phone: 6053606570
Address: PO BOX 572, BRANDON, SD 57005

Signing Officer

Name: Renee Barker
Title: Treasurer
Phone: 6053606570
Signed: 2022-10-17
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Renee Barker
Formed: 2001
Legal Domicile: Sd
Voting Board Members: 138
Independent Board Members: 138
Employees: 0
Volunteers: 75

Preparer

Firm: Auten Accounting Solutions LLC
Address: 6201 E SILVER MAPLE CIRCLE SUITE 20, SIOUX FALLS, SD 57110
Preparer: Jason D Auten
Phone: 6053383510

Supplemental Narrative

Additional Explanations

Pt VI, Line 1A

“The executive committee shall consist of the president, vice president, secretary, treasurer and immediate past president. The immediate past president is not required to have a student in brandon valley high school when serving in this capacity. The bvhs athletic director shall be an ex-officio member of the executive committee. The board of directors shall designate any additional board members to serve on the executive committee within a reasonable time after the annual meeting of the board of directors. Vacancies in the executive committee shall be filled by the board of directors. During the intervals between meetings of the board of directors, the executive committee shall possess and may exercise all the powers and functions of the board of directors in the management and direction of affairs of the booster club in all cases in which specific direction shall not have been given by the board of directors. In addition, the executive committee may possess and exercise such powers and responsibilities as delegated to it by the board of directors by resolution. All actions of the executive committee shall be reported to the board of directors at its meeting next succeeding such action.”

Pt VI, Line 2

“The board of directors include numerous married couples and family relationships.”

Pt VI, Line 6

“The club has approximately 144 directors who are also booster club members. Varying levels of membership exist, and levels are dependent on dollar amount paid.”

Pt VI, Line 8B

“Meeting minutes of the executive committee are included in the minutes of the full board meeting as all executive committee action is provided to board members during the full board meeting.”

Pt VI, Line 11B

“A copy of form 990 is provided to the finance committee before the return is filed. The finance committee reviews the draft prior to filing with the irs.”

Pt VI, Line 12C

“All board of directors are covered by the conflict of interest policy and are responsible for identifying and reporting such conflicts. The executive committee may review potential conflicts. Anyone with conflicts is asked to retire from the room while the meeting is held.”

Pt VI, Line 19

“The bylaws are posted on the booster club website and are available upon request.”

Financial Statement Notes

Pt IV, Line 2B

“Each sport (sanctioned or sponsored by the bvhs) has a trust and agency account that is held by the booster club. These accounts are subsets of the booster club's checking account. All accounting activity is tracked in the financial software of the booster club treasurer. The booster club is only responsible for the administrative activites on behalf of the trust and agency accounts.”

Raw XML AppendixShowing 400 of 1,358 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.

Path	#	Value
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IRS990/ActivityOrMissionDesc	0	TO SPONSOR HIGH SCHOOL EXTRACURRICULAR ACTIVITIES AND PROGRAMS
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IRS990/AdvertisingGrp/TotalAmt	0	6764
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IRS990/BenefitsToMembersGrp/ProgramServicesAmt	0	16110
IRS990/BenefitsToMembersGrp/TotalAmt	0	16110
IRS990/BooksInCareOfDetail/PersonNm	0	RENEE BARKER
IRS990/BooksInCareOfDetail/PhoneNum	0	6052610397
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	PO BOX 572
IRS990/BooksInCareOfDetail/USAddress/CityNm	0	BRANDON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd	0	57005
IRS990/BusinessRlnWith35CtrlEntInd	0	false
IRS990/BusinessRlnWithFamMemInd	0	false
IRS990/BusinessRlnWithOrgMemInd	0	false
IRS990/ChangeToOrgDocumentsInd	0	false
IRS990/CollectionsOfArtInd	0	false
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IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt	0	3780
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt	0	4200
IRS990/CompensationFromOtherSrcsInd	0	false
IRS990/CompensationProcessCEOInd	0	false
IRS990/CompensationProcessOtherInd	0	false
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IRS990/CreditCounselingInd	0	true
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IRS990/CYContributionsGrantsAmt	0	211586
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IRS990/CYTotalRevenueAmt	0	248025
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IRS990/DeductibleNonCashContriInd	0	false
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt	0	29970
IRS990/DepreciationDepletionGrp/TotalAmt	0	29970
IRS990/Desc	0	THE BRANDON VALLEY BOOSTER CLUB WAS FORMED TO ASSIST AND SUPPORT THE BRANDON VALLEY SCHOOL DISTRICT, THE STUDENTS, AND THE COACHES THROUGH COORDINATION OF PARENT SUPPORT FOR ALL THE EXTRACURRICULAR PROGRAMS, PROVIDING FINANCIAL SUPPORT FOR NEEDED EQUIPMENT AND SUPPLES, PROVIDING EDUCATION SCHOLARSHIPS TO SENIOR STUDENTS, AND ORGANIZING RECOGNITION PROGRAMS FOR ALL EXTRACURRICULAR PROGRAMS.
IRS990/DescribedInSection501c3Ind	0	true
IRS990/DisregardedEntityInd	0	false
IRS990/DocumentRetentionPolicyInd	0	false
IRS990/DonorAdvisedFundInd	0	false
IRS990/DonorRstrOrQuasiEndowmentsInd	0	false
IRS990/ElectionOfBoardMembersInd	0	false
IRS990/EmployeeCnt	0	0
IRS990/EngagedInExcessBenefitTransInd	0	false
IRS990/EscrowAccountLiabilityGrp/BOYAmt	0	172247
IRS990/EscrowAccountLiabilityGrp/EOYAmt	0	172247
IRS990/ExpenseAmt	0	100365
IRS990/FamilyOrBusinessRlnInd	0	true
IRS990/FederalGrantAuditRequiredInd	0	false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt	0	0
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt	0	60
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt	0	0
IRS990/FeesForServicesAccountingGrp/TotalAmt	0	60
IRS990/ForeignActivitiesInd	0	false
IRS990/ForeignFinancialAccountInd	0	false
IRS990/ForeignOfficeInd	0	false
IRS990/Form8282PropertyDisposedOfInd	0	false
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