Passes our checks

San Marcos Boosters Club

EIN 23-7351632 · San Marcos, CA

Public records show a registered, tax-exempt organization in good standing.

What it says it does

TO RECEIVE DONATIONS FROM THE PUBLIC AND DISBURSE FUNDS TO THE VARIOUS STUDENT ATHLETIC TEAMS AND STUDENT ACTIVITIES AT SAN MARCOS HIGH SCHOOL

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 90 out of 100.

Reserves
28 of 35
Spendable reserves would cover 8.0 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
12 of 15
Income exceeded spending by 2% of income.
Income trend
15 of 15
Income rose 0% on the year before.
Spending floor
15 of 15
100% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 52 out of 100.

Independent board
18 of 25
3 of 3 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)

$251,970 spent. OTHER PROGRAM SERVICES DESCRIBE ON SCHEDULE O
$126,366 spent. PURCHASER OF UNIFORMS THE SCHOOL DISTRICT BUDGET SPECIFIES AMOUNT WHICH WE AUGMENT WITH THE PURCHASES OF UNIFORMS FOR THE VARIOUS TEAMS E G VARSITY JUNIOR VARSITY AND FRESHMEN TEAMS SPECIALITY UNIFORMS OR REPLACEMENTS DURING SEASON ARE FREQUENTLY NEEDED ON SHORT NOTICE ESPECIALLY FOR TOURNAMENTS OR RECENTLY JOINING PARTICIPANTS
$93,659 spent. COACHING REIMBURSEMENT TO THE SCHOOL DISTRICT FOR ADDITIONAL COACHING STAFF FOR INDIVIDUAL SPORT TEAMS
$66,567 spent. EQUIPMENTPURCHASE OFF TEAM AND SPECIALITY EQUIPMENT FOR A PARTICULAR SPORT OR ACTIVITY FOR WHICH THE SCHOOL DISTRICT HAS NOT BUDGETED PART IN FULL

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1973.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.