Civic Intelligence

West Salem Band Boosters

990 • Fiscal year 2021 • EIN 46-2788508

Jul 01, 2020 to Jun 30, 2021 • Filed on May 08, 2022

1776 Titan Drive NWSalem, OR 97304

(937) 243-7311

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

94th percentile

73%

Higher net margin than 94% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

74th percentile

34%

Faster asset growth than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-94%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$31,267

Up $7,976 (+34%) from 2020

Net Assets

Up

$31,267

Up $7,976 (+34%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$9,344

Down $135,447 (-94%) from 2020

Expenses

Down

$2,483

Down $164,033 (-99%) from 2020

Net Income

Up

$6,861

Up $28,586 (+132%) from 2020

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2014: $1Liabilities 2014: $02014Assets 2015: $14,218Liabilities 2015: $02015Assets 2016: $22,742Liabilities 2016: $0Net Assets 2016: $22,7422016Assets 2017: $83,144Liabilities 2017: $0Net Assets 2017: $83,1452017Assets 2018: $77,085Liabilities 2018: $0Net Assets 2018: $77,0852018Assets 2019: $51,532Liabilities 2019: $0Net Assets 2019: $51,5322019Assets 2020: $23,291Liabilities 2020: $0Net Assets 2020: $23,2912020Assets 2021: $31,267Liabilities 2021: $0Net Assets 2021: $31,2672021Assets 2022: $35,357Liabilities 2022: $0Net Assets 2022: $35,3572022Assets 2023: $26,885Liabilities 2023: $0Net Assets 2023: $26,8852023Assets 2024: $17,758Liabilities 2024: $0Net Assets 2024: $17,7582024

Highlighted filing

2021

Assets$31,267
Liabilities$0
Net Assets$31,267

Operations Trend

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

$400K$200K$0-$200KRevenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $29,380Expenses 2015: $15,162Net Income 2015: $14,2182015Revenue 2016: $137,363Expenses 2016: $128,839Net Income 2016: $8,5242016Revenue 2017: $188,506Expenses 2017: $128,104Net Income 2017: $60,4022017Revenue 2018: $375,529Expenses 2018: $381,989Net Income 2018: -$6,4602018Revenue 2019: $339,734Expenses 2019: $375,710Net Income 2019: -$35,9762019Revenue 2020: $144,791Expenses 2020: $166,516Net Income 2020: -$21,7252020Revenue 2021: $9,344Expenses 2021: $2,483Net Income 2021: $6,8612021Revenue 2022: $101,442Expenses 2022: $96,045Net Income 2022: $5,3972022Revenue 2023: $196,676Expenses 2023: $202,468Net Income 2023: -$5,7922023Revenue 2024: $241,477Expenses 2024: $249,604Net Income 2024: -$8,1272024

Highlighted filing

2021

Revenue$9,344
Expenses$2,483
Net Income$6,861
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 8, 2022
Return Version
2020v4.0
Gross Receipts
$54,271
Mission and Program Overview

Mission

To provide financial and volunteer support for the West Salem Band program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$23,291$31,267▲ $7,976
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$23,291$31,267▲ $7,976
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,291$31,267▲ $7,976
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$23,291$31,267▲ $7,976
Total Liabilities and Net Assets / Fund Balance$23,291$31,267▲ $7,976
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer Lechuga BergPresident
Rebecca LauerVice President
Eryca DinsdaleMember At Large
Leslie MaggoriaMember At Large
Nakeshia Knight-CoyleMember At Large
Jennifer BrysonSecretary
Karin FaustTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,261
Program Service Revenue
$-5,468
Investment Income
$3
Other Revenue
$13,548
All Other Contributions
$1,261
Change in Net Assets
$6,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,483
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
Fees for Services Other$6,491$0-$6,491
Office Expenses$0$3,965-$3,965
Insurance$0$792-$792
All Other Expenses$-8,765$0$0$-8,765
Total Functional Expenses$-2,274$4,757$0$2,483
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$58,475
Fundraising Direct Expenses$44,927
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fireworks Sale$29,907$29,907$20,671$9,236
Wreaths & Poinsettias$7,700$7,700$5,654$2,046
Total Events$58,475$58,475$44,927$13,548
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The members of the organization are made up of parents and students participating in the band program. Each parent is a voting member of the organization. The voting members elect the Board of Directors that are the governing body.

Form 990, Part VI, Section A, Line 7A

The members of the organization are made up of parents and students participating in the band program. Each parent is a voting member of the organization. The voting members elect the Board of Directors that are the governing body.

Form 990, Part VI, Section B, Line 11B

Each member of the governing body was provided an electronic copy of this return and it was discussed at a meeting.

Form 990, Part VI, Section C, Line 19

Electronic copies of all documents pertaining to the organization are available upon request of the individual.

Filing and Contact Details

Filer

Filer Name
West Salem Band Boosters
EIN
46-2788508
Phone
9372437311
Address
1776 Titan Drive NW, Salem, OR 97304

Signing Officer

Name
Karin Faust
Title
Treasurer
Phone
9372437311
Signed
2022-05-08

Organization Details

Principal Officer
Karin Faust
Formed
2013
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
100
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 7

The members of the organization are made up of parents and students participating in the band program. Each parent is a voting member of the organization. The voting members elect the Board of Directors that are the governing body. Changes to the By-Laws require approval of the membership

Form 990, Part IV, Line 11B

Each member of the governing body was provided with an electronic copy of this return and it was discussed at a meeting

Form 990, Part IV, Line 19

Electronic copies of all documents pertaining to the organization are available upon request of the individual

Form 990, Part IX, Line 11G

Student Instruction - $3,741 Show Design - $1,250 Music - $1,500

Form 990, Part XI, Line 9

Not sure of the difference of $1,114. Investigating

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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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IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0-4206
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt090291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0263808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0303718
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0126234
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0779845
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt059
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0150
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt058475
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0151930
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0181689
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0165079
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0171527
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0728700
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt059
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0150
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.9999
IRS990ScheduleA/PublicSupportTotal509Amt01508545
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt054269
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0242221
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0445497
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0468797
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0297761
IRS990ScheduleA/Total509Grp/TotalAmt01508545
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt054272
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0242240
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0445536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0468856
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0297791
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01508695
IRS990/ScheduleBRequiredInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt044927
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fireworks Sale
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Wreaths & Poinsettias
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029907
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt020868
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058475
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029907
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt020868
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt058475
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013548
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt018602
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt044927
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt020671
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05654
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The members of the organization are made up of parents and students participating in the band program. Each parent is a voting member of the organization. The voting members elect the Board of Directors that are the governing body. Changes to the By-Laws require approval of the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member of the governing body was provided with an electronic copy of this return and it was discussed at a meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Electronic copies of all documents pertaining to the organization are available upon request of the individual
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The members of the organization are made up of parents and students participating in the band program. Each parent is a voting member of the organization. The voting members elect the Board of Directors that are the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The members of the organization are made up of parents and students participating in the band program. Each parent is a voting member of the organization. The voting members elect the Board of Directors that are the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Each member of the governing body was provided an electronic copy of this return and it was discussed at a meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Electronic copies of all documents pertaining to the organization are available upon request of the individual.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Student Instruction - $3,741 Show Design - $1,250 Music - $1,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Not sure of the difference of $1,114. Investigating
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IV, Line 7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IV, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IV, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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