Civic Intelligence

Cougar Spirit Inc

EIN 83-1491919 • 501(c)3 • North Charleston, SC

Profile

Booster club for north charleston high school

1023 Delsey StreetNorth Charleston, SC 29405
Siviq Scores

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

Liabilities / Assets

82nd percentile

0.17x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

94th percentile

73%

Higher net margin than 94% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Balance Sheet
Liabilities / Assets82nd percentile

Assets

$273,982

No earlier filing loaded for comparison.

Liabilities

$46,100

No earlier filing loaded for comparison.

Net Assets

$227,882

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue85th percentileNet Margin94th percentile

Revenue

$310,733

No earlier filing loaded for comparison.

Expenses

$82,881

No earlier filing loaded for comparison.

Net Income

$227,852

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$300K$200K$100K$0Assets 2021: $273,982Liabilities 2021: $46,100Net Assets 2021: $227,8822021

Highlighted filing

2021

Assets$273,982
Liabilities$46,100
Net Assets$227,882
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0Revenue 2021: $310,733Expenses 2021: $82,881Net Income 2021: $227,8522021

Highlighted filing

2021

Revenue$310,733
Expenses$82,881
Net Income$227,852
Open 2021 Filing

Filings

Most recent year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$273,982
Liabilities
$46,100
Net assets
$227,882
Revenue
$310,733
Expenses
$82,881
Net income
$227,852
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$2.74$0.46$2.28$3.11$0.83$2.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jul 1, 2021
Return Version
2020v4.0
Gross Receipts
$310,733
Mission and Program Overview

Mission

Booster club for north charleston high school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30$273,982▲ $273,952
Total Assets$30$273,982▲ $273,952
Liabilities
Other Liabilities-$46,100-
Total Liabilities$0$46,100▲ $46,100
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$30$227,882▲ $227,852
Total Net Assets Fund Balance$30$227,882▲ $227,852
Total Liabilities and Net Assets / Fund Balance$30$273,982▲ $273,952
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Jeremy BlackburnPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$310,733
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$310,733
Change in Net Assets
$227,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,881
Total Fundraising Expense$143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$36,638-$143$143
Total Functional Expenses$82,738$0$143$82,881
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarships Payable$46,100
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Cougar Spirit Inc
EIN
83-1491919
Phone
8438606120
Address
1023 DELSEY STREET, NORTH CHARLESTON, SC 29405

Signing Officer

Name
Jeremy Blackburn
Title
President
Phone
8438726991
Signed
2021-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Blackburn
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Crowley Wechsler & Associates LLC
Address
1411 QUEEN STREET, BEAUFORT, SC 29902
Preparer
Richard D Crowley CPA
Phone
8433791065
Raw XML Appendix217 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0BOOSTER CLUB FOR NORTH CHARLESTON HIGH SCHOOL
IRS990/AllOtherContributionsAmt0310733
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0JEREMY BLACKBURN
IRS990/BooksInCareOfDetail/PhoneNum08438606120
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03900 LEEDS AVE SUITE 102
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTH CHARLESTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029405
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt030
IRS990/CashNonInterestBearingGrp/EOYAmt0273982
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0310733
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt082881
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0227852
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt082881
IRS990/CYTotalFundraisingExpenseAmt0143
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0310733
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TUTORING; COACHES FOR ATHLETICS AND VOCAL GROUPS; TEACHER RECRUITEMENT, RETENTION, AND MOTIVATION; WELLNESS FOR STUDENTS; ATHLETIC EQUIPMENT.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt036638
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0JEREMY BLACKBURN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0310733
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0BOOSTER CLUB FOR NORTH CHARLESTON HIGH SCHOOL
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt030
IRS990/NetAssetsOrFundBalancesEOYAmt0227882
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt030
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0227882
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0SCHOLARSHIPS
IRS990/OtherExpensesGrp/Desc1STUDENT & TEACHER RESOURC
IRS990/OtherExpensesGrp/Desc2FUNDRAISING
IRS990/OtherExpensesGrp/FundraisingAmt0143
IRS990/OtherExpensesGrp/ProgramServicesAmt046100
IRS990/OtherExpensesGrp/ProgramServicesAmt136638
IRS990/OtherExpensesGrp/TotalAmt046100
IRS990/OtherExpensesGrp/TotalAmt136638
IRS990/OtherExpensesGrp/TotalAmt2143
IRS990/OtherLiabilitiesGrp/EOYAmt046100
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JEREMY BLACKBURN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0NEED BASED SCHOLARSHIPS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt046100
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0227852
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0310733
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0310733
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0310733
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0310733
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0310733
IRS990ScheduleA/TotalSupportAmt0310733
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SCHOLARSHIPS PAYABLE
IRS990ScheduleD/TotalLiabilityAmt046100
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030
IRS990/TotalAssetsEOYAmt0273982
IRS990/TotalAssetsGrp/BOYAmt030
IRS990/TotalAssetsGrp/EOYAmt0273982
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0310733
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0143
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt082738
IRS990/TotalFunctionalExpensesGrp/TotalAmt082881
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt046100
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt046100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt030
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0227882
IRS990/TotalProgramServiceExpensesAmt082738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0310733
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0273982
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt03900 LEEDS AVE SUITE 102
IRS990/USAddress/CityNm0NORTH CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029405
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMY BLACKBURN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08438726991
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUGAR SPIRIT INC
ReturnHeader/Filer/BusinessNameControlTxt0COUG
ReturnHeader/Filer/EIN0831491919
ReturnHeader/Filer/PhoneNum08438606120
ReturnHeader/Filer/USAddress/AddressLine1Txt01023 DELSEY STREET
ReturnHeader/Filer/USAddress/CityNm0NORTH CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029405
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261860008
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CROWLEY WECHSLER & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01411 QUEEN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEAUFORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029902
ReturnHeader/PreparerPersonGrp/PhoneNum08433791065
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD D CROWLEY CPA
ReturnHeader/ReturnTs02021-11-15T11:21:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEREMY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BLACKBURN
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.