OVIEDO HIGH SCHOOL BAND 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

1989

Legal Domicile

Principal Officer

SUSAN LEE

Phone

4074056483

Tax Period

2024-07-01 to 2025-06-30

OVIEDO HIGH SCHOOL BAND BOOSTERS, founded in 1989, is a small nonprofit in the Arts, Culture & Humanities sector that reported $198K in total revenue in fiscal year 2024. Revenue fell 29% from the prior year — a significant decline worth monitoring. Expenses of $250K exceeded revenue, resulting in a 26% operating deficit.

Mission

PROVIDE SUPPORT TO THE HIGH SCHOOL MUSIC PROGRAM

Program Service Accomplishments

Program 1

Expenses: $210,575 Revenue: $92,664

GRANT INCOME AND MEMBERSHIP FEES MUSIC PROGRAM EXPENSES FOR THE BENEFIT OF STUDENTS

Program 2

Expenses: $26,298 Revenue: $10,654

DONATIONS MUSIC PROBRAM EXPENSES FOR THE BENEFIT OF STUDENTS

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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 $103,318

Program Service Revenue $0

Investment Income $843

Other Revenue $93,673

TOTAL REVENUE $197,834

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $236,873

Other Expenses $249,665

TOTAL EXPENSES $249,665

Year-over-Year Comparison

	2024	2023	Change
Revenue	$197,834	$279,690	-0.3%
Expenses	$249,665	$254,436	0.0%
Net Income	$-51,831	$25,254	-3.1%

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

Independent Members

N/A

Employees

N/A

Volunteers

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
SUSAN LEE	PRESIDENT	10.00	Officer	$0	$0	$0
LAUREL FECKO	VICE PRESIDENT	2.00	Officer	$0	$0	$0
AMANDA BLEVINS	SECRETARY	2.00	Officer	$0	$0	$0
KAREN HOLMES	TREASURER	5.00	Officer	$0	$0	$0
ZACHARY CHOWNING	DIRECTOR	2.00	Officer	$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	$197,834	$249,665	$39,707	$-51,831
2024	$279,690	$254,436	$62,782	$25,254
2023	$194,648	$214,138	$60,780	$-19,490
2022	$209,885	$199,205	$76,685	$10,680
2021	$91,139	$81,589	$63,581	$9,550
2020	$188,228	$193,809	$53,636	$-5,581
2019	$225,743	$212,814	$46,708	$12,929
2018	$201,096	$196,445	$33,617	$4,651