Civic Intelligence

Pelham Boosters Inc

990 • Fiscal year 2014 • EIN 63-1054213

Jun 01, 2013 to May 31, 2014 • Filed on Apr 01, 2015

P O Box 160Pelham, AL 35124

(205) 624-3923

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

9th percentile

-50%

Faster revenue growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$66,561

Down $15,414 (-19%) from 2013

Net Assets

Down

$66,561

Down $15,414 (-19%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$180,743

Down $178,416 (-50%) from 2013

Expenses

Down

$199,843

Down $130,727 (-40%) from 2013

Net Income

Down

-$19,100

Down $47,689 (-167%) from 2013

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $89,575Liabilities 2011: $0Net Assets 2011: $89,5752011Assets 2012: $101,372Liabilities 2012: $0Net Assets 2012: $101,3722012Assets 2013: $81,975Liabilities 2013: $0Net Assets 2013: $81,9752013Assets 2014: $66,561Liabilities 2014: $0Net Assets 2014: $66,5612014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2014

Assets$66,561
Liabilities$0
Net Assets$66,561

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $255,004Expenses 2011: $262,852Net Income 2011: -$7,8482011Expenses 2012: $256,4802012Revenue 2013: $359,159Expenses 2013: $330,570Net Income 2013: $28,5892013Revenue 2014: $180,743Expenses 2014: $199,843Net Income 2014: -$19,1002014Revenue 2015: $82,914Expenses 2015: $87,096Net Income 2015: -$4,1822015

Highlighted filing

2014

Revenue$180,743
Expenses$199,843
Net Income-$19,100
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Apr 1, 2015
Return Version
2013v4.0
Gross Receipts
$266,413
Mission and Program Overview

Mission

To raise funds to support the Pelham High School Band and Auxiliary Groups with the purchase of music, equipment, uniforms, transportation, and other related needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$44,530$36,248▼ $8,282
Cash and Non-Interest-Bearing Accounts$37,445$30,313▼ $7,132
Total Assets$81,975$66,561▼ $15,414
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$94,876$75,774▼ $19,102
Temporarily Rstr Net Assets$-12,901$-9,213▲ $3,688
Total Net Assets Fund Balance$81,975$66,561▼ $15,414
Total Liabilities and Net Assets / Fund Balance$81,975$66,561▼ $15,414

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,555$135,712$147,267
Buildings$24,693$3,256$27,949
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kim ColePresident
Steve HogueExecutive Vice President
Jenny WasdenSecretary
Jenny WasdenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,950
Program Service Revenue
$152,727
Investment Income
$0
Other Revenue
$26,066
All Other Contributions
$1,950
Change in Net Assets
$-19,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,843
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$34,334--$34,334
Travel$17,075--$17,075
Other Expenses$16,544--$16,544
Depreciation Depletion$8,282--$8,282
Office Expenses$2,274--$2,274
Occupancy$150--$150
Total Functional Expenses$199,843$0$0$199,843
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$111,736
Fundraising Direct Expenses$85,670
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 7B

The Executive Council is comprised of 11 positions, all of which are elected by the adult members (parents or legal guardians) of the families within the Band Program. The Executive Council is charged with developing an annual operating budget, which is subsequently approved by the adult members of the families within the Band Program. Major purchases, such as major facilities improvements or additions, or complete uniform inventory replacement, and non-budgeted items in excess of $5,000, are also voted on by the adult members of the families within the Band Program

Form 990, Part VI, Section B, line 11

After the tax return is completed, a draft of the return is delivered to the Executive Council for them to review. Any corrections, modifications, or adjustments are communicated to the accountant and a final return is then generated and delivered to the Incorporation President for signature and mailing.

Form 990, Part VI, Section C, line 18

A copy of all tax returns filed by the organization are maintained in a 3-ring binder in the Band Director's office and are immediately available for review upon request.

Form 990, Part VI, Section C, line 19

The organization provides all incoming students and their families with a handbook summarizing the rules governing the Executive Board, as well as rules that govern the participation of students within the Band and related Auxiliary groups. All other documents, including the Articles of Organization, By-Laws, and all tax returns are available immediately upon request and are kept on the school premises in the Band Director's office.

Filing and Contact Details

Filer

EIN
63-1054213
Phone
2056243923

Signing Officer

Name
Sheryl Childers
Title
President
Phone
2056243923
Signed
2015-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Cole
Formed
1992
Legal Domicile
Al
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Preparer
Michael A Hamner CPA
Phone
2056214033
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Transportation costs: Program service expenses 13,643. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,643. Field show expenses: Program service expenses 10,384. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,384. Student camps and clinics: Program service expenses 6,813. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,813. Music purchases: Program service expenses 3,494. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,494.

Form 990, Part XI, line 9:

Change in temporarily restricted assets 3,686. Increase to unrestricted assets

Raw XML Appendix336 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Council is comprised of 11 positions, all of which are elected by the adult members (parents or legal guardians) of the families within the Band Program. The Executive Council is charged with developing an annual operating budget, which is subsequently approved by the adult members of the families within the Band Program. Major purchases, such as major facilities improvements or additions, or complete uniform inventory replacement, and non-budgeted items in excess of $5,000, are also voted on by the adult members of the families within the Band Program
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1After the tax return is completed, a draft of the return is delivered to the Executive Council for them to review. Any corrections, modifications, or adjustments are communicated to the accountant and a final return is then generated and delivered to the Incorporation President for signature and mailing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A copy of all tax returns filed by the organization are maintained in a 3-ring binder in the Band Director's office and are immediately available for review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization provides all incoming students and their families with a handbook summarizing the rules governing the Executive Board, as well as rules that govern the participation of students within the Band and related Auxiliary groups. All other documents, including the Articles of Organization, By-Laws, and all tax returns are available immediately upon request and are kept on the school premises in the Band Director's office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Transportation costs: Program service expenses 13,643. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,643. Field show expenses: Program service expenses 10,384. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,384. Student camps and clinics: Program service expenses 6,813. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,813. Music purchases: Program service expenses 3,494. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,494.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Change in temporarily restricted assets 3,686. Increase to unrestricted assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, line 9:
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IRS990/TravelGrp/TotalAmt017075
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt094876
IRS990/UnrestrictedNetAssetsGrp/EOYAmt075774
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10P O Box 160
IRS990/USAddress/City0Pelham
IRS990/USAddress/State0AL
IRS990/USAddress/ZIPCode035124
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0http://www.pelhamband.com/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Sheryl Childers
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02056243923
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine10Pelham Boosters Inc
ReturnHeader/Filer/BusinessNameControlTxt0PELH
ReturnHeader/Filer/EIN0631054213
ReturnHeader/Filer/PhoneNum02056243923
ReturnHeader/Filer/USAddress/AddressLine10P O Box 160
ReturnHeader/Filer/USAddress/City0Pelham
ReturnHeader/Filer/USAddress/State0AL
ReturnHeader/Filer/USAddress/ZIPCode035124
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631217120
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Benefield & Hamner CPA's
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10100 Canyon Park Circle Ste C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Pelham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode035124
ReturnHeader/PreparerPersonGrp/PhoneNum02056214033
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael A Hamner CPA
ReturnHeader/ReturnTs02015-04-01T00:31:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

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