SOUTH WARREN HIGH SCHOOL BOOSTERS

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

REBECCA SELL

Phone

2708427867

Tax Period

2024-07-01 to 2025-06-30

SOUTH WARREN HIGH SCHOOL BOOSTERS, founded in 2010, is a small nonprofit in the Education sector that reported $383K in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year.

Mission

SUPPORT VARIOUS SPORTS PROGRAMS OF SOUTH WARREN HIGH SCHOOL IN BOWLING GREEN, WARREN COUNTY, KENTUCKY.

Program Service Accomplishments

Program 1

Expenses: $388,864

SOUTH WARREN BOYS BASKETBALL BOOSTER CLUB PROVIDED FOR THE BOYS BASKETBALL TEAM BY THE FOLLOWING FUNDRAISER EVENTS: VIDEO BOARD, CALENDAR CAMPAIGN, EMAIL BLAST CAMPAIGN, MEET THE SPARTANS NIGHT, BEST IN HOOPS TOURNAMENT, SHOOT-A-THON, SUMMER LEAGUE, CONTRIBUTIONS, SPONSORSHIPS & PLAYER/FAMILY DONATIONS.

Program 2

SOUTH WARREN HIGH SCHOOL BOOSTERS PROVIDED FOR THE CHEER TEAM BY THE FOLLOWING FUNDRAISER EVENTS: NOTHING BUNDT CAKE SALES, PEACH SALES, POPPIN POPCORN SALES, CAR WASHES, SPIRIT NIGHTS, LITTLE CHEER CLINICS, EGG MY YARD,BUSINESS SPONSORSHIPS, SPARTAN YARD SIGNS, APPAREL SALES, PAINT PARTY, CALENDAR GIRL, KROGER/AMAZON SMILE.

Program 3

SOUTH WARREN HIGH SCHOOL BOOSTERS RAISED INCOME TO HELP THE HS/MS VOLLEYBALL TEAM BY THE FOLLOWING FUNDRAISER EVENTS: SPONSORSHIPS ON BANNERS/PROGRAMS/TSHIRTS/SMART CARDS, CONCESSION SALES,AND...

SOUTH WARREN HIGH SCHOOL BOOSTERS RAISED INCOME TO HELP THE HS/MS VOLLEYBALL TEAM BY THE FOLLOWING FUNDRAISER EVENTS: SPONSORSHIPS ON BANNERS/PROGRAMS/TSHIRTS/SMART CARDS, CONCESSION SALES,AND SLAMFEST TOURNAMENT ENTRY FEES FOR TEAMS AND GATE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $124,300

Program Service Revenue $76,373

Investment Income $0

Other Revenue $182,795

TOTAL REVENUE $383,468

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $388,864

Other Expenses $388,864

TOTAL EXPENSES $388,864

Year-over-Year Comparison

	2024	2023	Change
Revenue	$383,468	$410,186	-0.1%
Expenses	$388,864	$409,548	-0.1%
Net Income	$-5,396	$638	-9.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BEN HILTON	WRESTLING	1.00	Officer	$0	$0	$0
LINDSEY ELROD	VOLLEYBALL-M	1.00	Officer	$0	$0	$0
CHRIS LEMILY	TENNIS	1.00	Officer	$0	$0	$0
MANDYE BOOR	SOCCER GIRLS	1.00	Officer	$0	$0	$0
RACHEL VAUGHN	PTSO-HS	1.00	Officer	$0	$0	$0
LANA COMPTON	LACROSSE GIR	1.00	Officer	$0	$0	$0
RACHEL VAUGHN	LACROSSE BOY	1.00	Officer	$0	$0	$0
RACHEL MILLER	GOLF GIRLS	1.00	Officer	$0	$0	$0
JOE PATTERSON	GOLF BOYS	1.00	Officer	$0	$0	$0
LORI ALDRIDGE	DANCE	1.00	Officer	$0	$0	$0
LEAH NELSON	CHEER	1.00	Officer	$0	$0	$0
ERICA MARSH	BOWLING	1.00	Officer	$0	$0	$0
MCKENZY CHAFFIN	BASS FISHING	1.00	Officer	$0	$0	$0
HEATHER PATTERSON-STROW	BASKETBALL G	1.00	Officer	$0	$0	$0
KEVIN BRANSTETTER	BASKETBALL B	1.00	Officer	$0	$0	$0
ADAM YORK	TREASURER	1.00	Officer Director	$0	$0	$0
REBECCA SELL	PRESIDENT	1.00	Officer Director	$0	$0	$0
SABRINA BEST	VICE PRESIDE	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$383,468	$388,864	$156,065	$-5,396
2024	$410,186	$409,548	$161,461	$638
2023	$359,810	$354,106	$160,823	$5,704
2022	$367,680	$342,851	$150,839	$24,829
2021	$173,958	$164,311	$126,010	$9,647
2020	$246,763	$228,879	$116,363	$17,884
2019	$301,614	$291,499	$98,479	$10,115