PARENT BOOSTER USA INC: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PARENT BOOSTER USA INC (EIN 46-1934869)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-10-28
IRS object ID: 202533019349201243
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-EZ
Schedule A
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-28T12:32:21-07:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	202082681	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	NOTTINGHAM & ASSOCIATES	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	43460 RIDGE PARK DR STE 240	AddressLine1Txt
City	TEMECULA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92590	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	461934869	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DOROTHY MC ELHINNEY MIDDLE SCHOOL BAND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	DORO	BusinessNameControlTxt
Phone	9512961698	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	29910 MURRIETA HOT SPRINGS RD G-408	AddressLine1Txt
City	MURRIETA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92563	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRENDAN RAFFERTY	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2025-10-28	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JODY D NOTTINGHAM CPA	PreparerPersonNm
PTIN	P00168412	PTIN
Phone	9512961698	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Website Address	N/A	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$106,060	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$83,798	ContributionsGiftsGrantsEtcAmt
Cost Or Other Basis Expense Sale	$0	CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income	$22,262	FundraisingGrossIncomeAmt
Special Events Direct Expenses	$1,730	SpecialEventsDirectExpensesAmt
Special Events Net Income Loss	$20,532	SpecialEventsNetIncomeLossAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt
Total Revenue	$104,330	TotalRevenueAmt
Printing Publications Postage	$149	PrintingPublicationsPostageAmt
Other Expenses Total	$89,575	OtherExpensesTotalAmt
Total Expenses	$89,724	TotalExpensesAmt
Excess Or Deficit For Year	$14,606	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$31,176	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$45,782	NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$31,176	BOYAmt
EOY	$45,782	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$31,176	BOYAmt
EOY	$45,782	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$31,176	BOYAmt
EOY	$45,782	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	TO SUPPORT THE BAND AT DOROTHY MC ELHINNEY MIDDLE SCHOOL WITH FUNDRAISERS AND OTHER ACTIVITIES RELATED TO DEVELOPING THE APPRECIATION OF MUSIC IN MIDDLE SCHOOL AGED CHILDREN.	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

Field	Value	IRS element (for citing)
Description Program Srvc Accom	250 STUDENTS PERFORMED AS PART OF THE BAND, DRUMLINE AND COLOR GUARD COMPETITIVE TEAMS DURING THE 2024-2025 SEASON. THEY PERFORMED IN PARADES, LOCAL CONCERTS AND FESTIVALS AS WELL AS TAKING PLACE IN COMPETITIONS. THE STUDENTS HAD AN INCREDIBLE SEASON AND GREW TREMENDOUSLY AS A RESULT OF PARTICIPATING IN THIS PROGRAM.	DescriptionProgramSrvcAccomTxt
Program Service Expenses	$85,796	ProgramServiceExpensesAmt

Field	Value	IRS element (for citing)
Total Program Service Expenses	$85,796	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt
KARINA ORTEGA
President	2.00	$0
BRENDAN RAFFERTY
Treasurer	5.00	$0
DENISE ZEPEDA
Vice President	2.00	$0
SHAWNDRA BICKLEY
Secretary	2.00	$0

Field	Value	IRS element (for citing)
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	false	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	false	OrganizationHadUBIInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Form1120 Pol Filed	false	Form1120PolFiledInd
Made Loans To From Officers	false	MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911	$0	TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912	$0	TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955	$0	TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr	$0	TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization	$0	TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JODY D NOTTINGHAM CPA	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	43460 RIDGE PARK DR STE 240	AddressLine1Txt
City	TEMECULA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92590	ZIPCd

Field	Value	IRS element (for citing)
Phone	9512961698	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	false	ForeignFinancialAccountInd
Foreign Office	false	ForeignOfficeInd
Donor Advised Fnds	false	DonorAdvisedFndsInd
Operate Hospital	false	OperateHospitalInd
Tanning Services Provided	false	TanningServicesProvidedInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
School Operating	false	SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd Empl	NONE	PartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof Srvc	NONE	PartVIHghstPdCntrctProfSrvcTxt
Filed Schedule A	Yes (true)	FiledScheduleAInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,833	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$83,181	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$103,830	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$114,602	CurrentTaxYearMinus1YearAmt
Current Tax Year	$104,330	CurrentTaxYearAmt
Total	$448,776	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$42,833	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$83,181	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$103,830	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$114,602	CurrentTaxYearMinus1YearAmt
Current Tax Year	$104,330	CurrentTaxYearAmt
Total	$448,776	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$0	SubstantialContributorsTotAmt
Public Support Total170	$448,776	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$3	CurrentTaxYearMinus2YearsAmt
Total	$3	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$448,779	TotalSupportAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Public Support PY170	1.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	MISC FUNDRAISERS	Event1Nm
Gross Receipts Event1	$11,967	GrossReceiptsEvent1Amt
Gross Revenue Event1	$11,967	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$222	OtherDirectExpensesEvent1Amt
Event2	FIESTA UNDER THE STARS	Event2Nm
Gross Receipts Event2	$10,295	GrossReceiptsEvent2Amt
Gross Revenue Event2	$10,295	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$1,508	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$22,262	GrossReceiptsTotalAmt
Gross Revenue Total Events	$22,262	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$1,730	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$1,730	DirectExpenseSummaryEventsAmt
Net Income Summary	$20,532	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (22 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Other Expenses.1005	Travel $943
Other Expenses.1012	Insurance $1742
Other Expenses.1	HOSPITALITY/YEAR END PARTY $13686
Other Expenses.2	TEAM UNIFORMS $12510
Other Expenses.3	INSTRUMENTS & EQUIPMENT $10989
Other Expenses.4	COACHING FEES $8750
Other Expenses.5	SHOW PROPS & DESIGN COSTS $6266
Other Expenses.6	COSTUMES $5737
Other Expenses.7	TRAILER MAINTENANCE $5058
Other Expenses.8	SUMMER CAMP $3716
Other Expenses.9	POLES & SILKS $3345
Other Expenses.10	FESTIVAL AND CONCERT FEES $3165
Other Expenses.11	SHOW EQUIPMENT $2892
Other Expenses.12	SPIRIT WEAR $2565
Other Expenses.13	MUSIC/SUPPLIES $2497
Other Expenses.14	OTHER PROGRAM EXPENSES $1489
Other Expenses.15	AWARDS PLAQUES & BANNERS $1315
Other Expenses.16	EVENTS $1293
Other Expenses.17	WEBSITE $911
Other Expenses.18	TAXES & TAX PREP $507
Other Expenses.20	DIRECTOR MEMBERSHIPS $104
Other Expenses.21	ADMINISTRATIVE EXPENSES $95