Passes our checks

Smithson Valley High School Athletic Booster Club

EIN 74-2631155 · Spring Branch, TX

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

What it says it does

TO PROVIDE EQUIPMENT AND OTHER NEEDS TO SMITHSON VALLEY HIGH SCHOOL ATHLETIC DEPARTMENT

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 81 out of 100.

Reserves
20 of 35
Spendable reserves would cover 3.0 months of spending.
Debt
16 of 20
It owes 16% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 57% of income.
Income trend
15 of 15
Income rose 63% on the year before.
Spending floor
15 of 15
72% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 27 out of 100.

Independent board
5 of 25
0 of 13 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
0 of 10
Did not give 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 April 30, 2025, 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 (3)

$50,271 spent. PRINTING AND MAILING NEWSLETTER AND WEBSITE ADVERTISING TO REPORT ATHLETIC EVENTS AND ACCOMPLISHMENTS; PROGRAMS FOR ATHLETIC EVENTS THAT HIGHLIGHT STUDENT ATHLETES, FACULTY, AND ACHIEVEMENTS; APPROXIMATELY 1000 STUDENTS SERVED.
$19,427 spent. EQUIPMENT AND OTHER NEEDS FOR HIGH SCHOOL ATHLETIC DEPARTMENT IN ORDER TO PROVIDE ATHLETIC OPPORTUNITIES TO SMITHSON VALLEY HIGH SCHOOL STUDENTS; MEALS FOR FALL AND SPRING ATHLETIC TEAMS WHILE TRAVELING; ATHLETIC BANQUET AND AWARDS CEREMONIES PROVIDED FOR HIGH SCHOOL STUDENT ACTIVITIES AND FAMILIES TO PROMOTE RECOGNITION FOR PARTICIPATION IN THE SPORTS PROGRAMS; APROXIMATELY 1000-1300 STUDENTS SERVED.
$10,000 spent. SCHOLARSHIPS PROVIDED TO CERTAIN ATHLETES NEEDING FINANCIAL ASSISTANCE IN PURSUING HIGHER EDUCATION; 11 STUDENTS SERVED.

Source: Form 990 for the year ending April 30, 2025, 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 April 2025.
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 July 1992.
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.