{"success":true,"data":{"_id":542113901,"filings":[{"Organization":{"value":null,"Person":["MATTHEW MILLER","MARIE YUNIS","ALOK BHARGAVA","LALITA TANISARA","ERICA KEARNS","COVE DAVIS"],"Title":["CO-PRESIDENT","CO-PRESIDENT","TREASURER","ASST TREASURER","SECRETARY","TECHNOLOGY LIAISON"],"Hours":[20.0,20.0,20.0,20.0,20.0,20.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma.","year":2014,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALOK BHARGAVA","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":100,"tax_period_begin":"2014-09-01T00:00:00","tax_period_end":"2015-08-31T00:00:00","address":"250 BROOKLINE STREET, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":191958,"Contributions":{"value":19038,"Other contributions":19038,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":172855,"Total revenue":{"value":9083,"BOOK FAIR":2472,"KINDERGARTEN SOCCER":5391,"PASTA NIGHT":1220},"Total other revenue":163772,"Unrelated business revenue":0},"Investment income":{"value":65,"Investment income total":65,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":136594,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":136594,"Management services":0,"Legal":0,"Accounting":4033,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":822,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":405,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":115627,"ASCA EXPENSES":99328,"DEVELOPMENT EXPENSES":4039,"5TH GRADE EXPENSES":8987,"HOSPITALITY":3273},"All other expenses":15707},"Functional Expenses":{"value":null,"Program Service Expenses":124563,"Management And General Expenses":7992,"Fundraising Expenses":4039}},"Assets":{"value":104955,"Non-interest bearing cash":70879,"Savings and temp cash investments":34076,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":104955,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":104955,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9119214606790927,"percentile":0.7900272288593686},"Fundraising Efficiency":{"score":4.713542956177272,"percentile":0.19136959879876766},"Operating Margin":{"score":0.2884172579418414,"percentile":0.828049888733296},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.768371963629442,"percentile":0.3523117928952385},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7331809455362781,"percentile":0.8973816605648007}},"source_xml":"201513349349300031_public.xml"},{"Organization":{"value":null,"Person":["KATY KARON","ERIKA GUERRA DOWNEY","MICHELLE SPITZKOFF","JENNY KLEIN-SOSA","REBIKA BENDAYAN","BROOKE BRINDLEY","GITA BAHERY"],"Title":["CO-PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CO-PRESIDENT","TREASURER"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2020,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BROOKE BRINDLEY","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2020-09-01T00:00:00","tax_period_end":"2021-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":22825,"Contributions":{"value":5527,"Other contributions":5527,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":12129,"Total revenue":12129,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":57,"Investment income total":57,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":5112,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":5112,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":37800,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":37800,"Management services":0,"Legal":0,"Accounting":802,"Lobbying services":0,"Investment management fees":0,"Other services":4312,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9502,"Insurance":405,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21954,"ASCA EXPENSES":7513,"BOARD EXPENSES":5584,"SERVICES":5487,"ENRICHMENT":3370},"All other expenses":825},"Functional Expenses":{"value":null,"Program Service Expenses":25714,"Management And General Expenses":12086,"Fundraising Expenses":0}},"Assets":{"value":139115,"Non-interest bearing cash":43076,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":96039,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":139115,"Net assets without donor restriction":139115,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6802645502645502,"percentile":0.526129836546285},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.656078860898138,"percentile":0.05913001441504529},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.6802910052910054,"percentile":0.7534165046736641},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.08618005807391982,"percentile":0.15349044259602176},"Revenue Growth":{"score":-0.10220585779936969,"percentile":0.1415744945687824},"Asset Growth":{"score":0.07383137281334304,"percentile":0.6099418334558979},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4760803797259481,"percentile":0.26561665376432164}},"source_xml":"202231959349300528_public.xml"},{"Organization":{"value":null,"Person":["REBIKA BENDAYAN","JOANNA MITRI","CRISTA MARTINEZ PADUA","MATTHEW MILLER","MARIE YUNIS","ADAM KARON","KATY KARON","ALOK BHARGAVA","THOMAS MORRIS","ANDREA YOUNGSMAN","COVE DAVIS","CRAIG SPITZKOFF","TERRA LAFRANCHI"],"Title":["CO-PRESIDENT","CO-PRESIDENT","CO-PRESIDENT","BOARD MEMBER","BOARD MEMBER","TREASURER","ASSISTANT TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2015,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ADAM KARON","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":20,"tax_period_begin":"2015-09-01T00:00:00","tax_period_end":"2016-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":11,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":251785,"Contributions":{"value":26412,"Other contributions":26412,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":225305,"Total revenue":{"value":169884,"AFTER SCHOOL CREATIVE":156380,"5TH GRADE ENRICHMENT":10764,"KINDERGARTEN SOCCER PR":2740},"Total other revenue":55421,"Unrelated business revenue":0},"Investment income":{"value":68,"Investment income total":68,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":192914,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":192914,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":647,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1932,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":177185,"ASCA EXPENSES":122402,"BOARD EXPENSES":23009,"ENRICHMENT":22801,"5TH GRADE ENRICHMENT":8973},"All other expenses":13150},"Functional Expenses":{"value":null,"Program Service Expenses":160280,"Management And General Expenses":28900,"Fundraising Expenses":3734}},"Assets":{"value":163826,"Non-interest bearing cash":73643,"Savings and temp cash investments":34145,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":56038,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":163826,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":163826,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8308365385612242,"percentile":0.665797974752886},"Fundraising Efficiency":{"score":7.073379753615426,"percentile":0.29493652535481574},"Operating Margin":{"score":0.23381456401294756,"percentile":0.7876194876412335},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8492177861637829,"percentile":0.3786960221766888},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.1575104353490916,"percentile":0.10584352541257462},"Revenue Growth":{"score":0.06105487599596005,"percentile":0.6500105967466168},"Asset Growth":{"score":0.5382147299385623,"percentile":0.9771928944128774},"Independent Voting Board Pct":{"score":0.8461538461538461,"percentile":0.20759782987810219},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5883023761521335,"percentile":0.5709960617016736}},"source_xml":"201811989349301006_public.xml"},{"Organization":{"value":null,"Person":["REBIKA BENDAYAN","JOANNA MITRI","CRISTA MARTINEZ PADUA","MATTHEW MILLER","MARIE YUNIS","ADAM KARON","KATY KARON","ALOK BHARGAVA","THOMAS MORRIS","ANDREA YOUNGSMAN","COVE DAVIS","CRAIG SPITZKOFF","TERRA LAFRANCHI"],"Title":["CO-PRESIDENT","CO-PRESIDENT","CO-PRESIDENT","BOARD MEMBER","BOARD MEMBER","TREASURER","ASSISTANT TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2016,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ADAM KARON","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":20,"tax_period_begin":"2016-09-01T00:00:00","tax_period_end":"2017-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":11,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":198427,"Contributions":{"value":18487,"Other contributions":18487,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":179917,"Total revenue":{"value":175176,"AFTER SCHOOL CREATIVE":171574,"KINDERGARTEN SOCCER":3027,"5TH GRADE ENRICHMENT":575},"Total other revenue":4741,"Unrelated business revenue":0},"Investment income":{"value":23,"Investment income total":23,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":181682,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":181682,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6547,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":167157,"ASCA EXPENSES":117592,"ENRICHMENT":23073,"BOARD EXPENSES":22008,"5TH GRADE ENRICHMENT":4484},"All other expenses":7978},"Functional Expenses":{"value":null,"Program Service Expenses":155626,"Management And General Expenses":22357,"Fundraising Expenses":3699}},"Assets":{"value":180571,"Non-interest bearing cash":13061,"Savings and temp cash investments":34213,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":129954,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":3343},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":180571,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":180571,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.856584581851807,"percentile":0.7034757075072704},"Fundraising Efficiency":{"score":4.9978372533117055,"percentile":0.2044581541613503},"Operating Margin":{"score":0.08438871726125981,"percentile":0.5952720771014366},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9938849198049339,"percentile":0.42181239906803586},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.08264953887903653,"percentile":0.15687304466748528},"Revenue Growth":{"score":-0.008601306948238942,"percentile":0.33516683646658274},"Asset Growth":{"score":0.3622145214984477,"percentile":0.9441085872681798},"Independent Voting Board Pct":{"score":0.8461538461538461,"percentile":0.20759782987810219},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5377092593928712,"percentile":0.4219082818256122}},"source_xml":"201811989349301106_public.xml"},{"Organization":{"value":null,"Person":["MATTHEW MILLER","KYUNGAH CHUNG-BENEDETTI","JULIE ANN GOLDBLATT","MONA WONG","CECILE ANDRIEUX"],"Title":["PRESIDENT","TREASURER/CLERK","FUNDRAISING","SECRETARY","ASST TREASURER"],"Hours":[20.0,20.0,20.0,20.0,20.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma.","year":2013,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KYUNGAH CHUNG-BENEDETTI","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":102,"tax_period_begin":"2013-09-01T00:00:00","tax_period_end":"2014-08-31T00:00:00","address":"250 BROOKLINE STREET, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":224582,"Contributions":{"value":18278,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":18278,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":206254,"Total revenue":{"value":15738,"BOOK FAIR":9532,"HALLOWEEN PARTY":804,"KINDERGARTEN SOCCER":4140,"MYSTERY DINNER":477,"PASTA NIGHT":785},"Total other revenue":190516,"Unrelated business revenue":0},"Investment income":{"value":50,"Investment income total":50,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":223473,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":223473,"Management services":0,"Legal":0,"Accounting":3500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":375,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":128440,"ASCA EXPENSES":113488,"DEVELOPMENT EXPENSES":6887,"5TH GRADE EXPENSES":2412,"HOSPITALITY":5653},"All other expenses":91158},"Functional Expenses":{"value":null,"Program Service Expenses":212505,"Management And General Expenses":4081,"Fundraising Expenses":6887}},"Assets":{"value":49591,"Non-interest bearing cash":29406,"Savings and temp cash investments":20185,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":49591,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":49591,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.950920245398773,"percentile":0.8467927545455278},"Fundraising Efficiency":{"score":2.6539857702918543,"percentile":0.10058304699418297},"Operating Margin":{"score":0.004938062712060628,"percentile":0.4103832755311688},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.22191047688087598,"percentile":0.12581536253458034},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6375391576789577,"percentile":0.7100852074731075}},"source_xml":"201531689349300903_public.xml"},{"Organization":{"value":null,"Person":["BROOKE BRINDLEY","KRISTEN PONTORIERO","JESSICA POLTARAK","GITA BAHERY","KATY KARON","JENNY KLEIN-SOSA","KIMBERLY MAK"],"Title":["CO-PRESIDENT","CO-PRESIDENT","CO-PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2021,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRISTEN PONTORIERO","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2021-09-01T00:00:00","tax_period_end":"2022-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":192636,"Contributions":{"value":12795,"Other contributions":12795,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":176177,"Total revenue":{"value":176177,"ASCA REGISTRATION":174452,"ASCA MATERIALS FEE":1725},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":39,"Investment income total":39,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3625,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":3625,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":177170,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":177170,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":5915,"Advertising":156,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9502,"Insurance":405,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":154308,"ASCA":114137,"SOCIAL":16749,"BOARD":12726,"ENRICHMENT":10696},"All other expenses":6884},"Functional Expenses":{"value":null,"Program Service Expenses":157955,"Management And General Expenses":19215,"Fundraising Expenses":0}},"Assets":{"value":154581,"Non-interest bearing cash":67004,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1040,"Land, building, equipment":86537,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":154581,"Net assets without donor restriction":154581,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8915448439352035,"percentile":0.7571922856935706},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08028613550945825,"percentile":0.5875528030262424},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8725009877518767,"percentile":0.38597737103090196},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.05552095817298029,"percentile":0.18994970869776462},"Revenue Growth":{"score":-0.06878509717292385,"percentile":0.18561104592548794},"Asset Growth":{"score":0.057268720240987274,"percentile":0.5539904234211528},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.620819619859285,"percentile":0.6649976611791537}},"source_xml":"202341989349301109_public.xml"},{"Organization":{"value":null,"Person":["DAYANA DAVIDOU","KRISTEN PONTORIERO","JENNY KLEIN-SOSA","KIMBERLY MAK","MARGARET STEFATER-RICHARDS","JESSICA POLTARAK"],"Title":["CO-PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","CO-PRESIDENT","DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2022,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRISTEN PONTORIERO","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2022-09-01T00:00:00","tax_period_end":"2023-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":186936,"Contributions":{"value":5921,"Other contributions":5921,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":202424,"Total revenue":{"value":202424,"ASCA REGISTRATION":199624,"ASCA MATERIALS FEE":2800},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":253,"Investment income total":253,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-21662,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-21662,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":206609,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":206609,"Management services":0,"Legal":0,"Accounting":4113,"Lobbying services":0,"Investment management fees":0,"Other services":706,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9502,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":191439,"ASCA":161383,"BOARD":18826,"ENRICHMENT":9915,"WEBSITE":1315},"All other expenses":849},"Functional Expenses":{"value":null,"Program Service Expenses":182964,"Management And General Expenses":23645,"Fundraising Expenses":0}},"Assets":{"value":144612,"Non-interest bearing cash":64480,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1675,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1422,"Land, building, equipment":77035,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":9704,"Sum of Total Liabilities":0,"Accounts payable, accrued":9704,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":134908,"Net assets without donor restriction":134908,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8855567763262975,"percentile":0.7479356818895861},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1052392262592545,"percentile":0.21799612324344023},"Liabilities to Assets Ratio":{"score":0.06710369817165934,"percentile":0.3629167055862269},"Operating Reserve Ratio":{"score":0.699930787138992,"percentile":0.3283900458726999},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0274450015388225,"percentile":0.24168059838851894},"Revenue Growth":{"score":-0.04988826560638792,"percentile":0.2200884079431085},"Asset Growth":{"score":0.04224196094702256,"percentile":0.4963142311079287},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.518086197088817,"percentile":0.36828238956895903}},"source_xml":"202411979349301096_public.xml"},{"Organization":{"value":null,"Person":["KATY KARON","ERIKA GUERRA","MICHELLE SPITZKOFF","JENNY KLEIN-SOSA","REBIKA BENDAYAN","JANNA SCHNEIDER","CRISTA MARTINEZ PADUA"],"Title":["CO-PRESIDENT","CO-PRESIDENT","CO-PRESIDENT","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2019,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GITA BAHERY","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":125,"tax_period_begin":"2019-09-01T00:00:00","tax_period_end":"2020-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":188903,"Contributions":{"value":10331,"Other contributions":10331,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":177101,"Total revenue":177101,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1471,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":1471,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":190963,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":190963,"Management services":0,"Legal":0,"Accounting":802,"Lobbying services":0,"Investment management fees":0,"Other services":6581,"Advertising":36,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9502,"Insurance":405,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":172985,"ASCA EXPENSES":146589,"ENRICHMENT":13506,"BOARD EXPENSES":10028,"SERVICES":2862},"All other expenses":652},"Functional Expenses":{"value":null,"Program Service Expenses":172438,"Management And General Expenses":18525,"Fundraising Expenses":0}},"Assets":{"value":154090,"Non-interest bearing cash":48549,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":105541,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":154090,"Net assets without donor restriction":154090,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9029916790163539,"percentile":0.7760543127129772},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.010905067680238006,"percentile":0.3582459745175912},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8069102391562764,"percentile":0.36514095159529847},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.010020297985463743,"percentile":0.28801346357029683},"Revenue Growth":{"score":-0.02488837004893059,"percentile":0.28160973120099353},"Asset Growth":{"score":0.1128605017331887,"percentile":0.7129120644202817},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6145961067604896,"percentile":0.6476357910984019}},"source_xml":"202131959349301643_public.xml"},{"Organization":{"value":null,"Person":["REBIKA SHAW-BENDAYAN","JOANNA MITRI","CRISTA MARTINEZ-PADUA","KATHERINE KARON","MARIE YUNIS","CRAIG SPITZKOFF","MATTHEW MILLER","COVE DAVIS"],"Title":["CO-PRESIDENT","CO-PRESIDENT","CO-PRESIDENT","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2017,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHERINE KARON","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":460,"tax_period_begin":"2017-09-01T00:00:00","tax_period_end":"2018-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":217794,"Contributions":{"value":17814,"Other contributions":17814,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":189318,"Total revenue":{"value":187809,"AFTER SCHOOL CREATIVE":181508,"5TH GRADE ENRICHMENT":4453,"KINDERGARTEN SOCCER":1848},"Total other revenue":1509,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10662,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":10662,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":227448,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":227448,"Management services":0,"Legal":0,"Accounting":11388,"Lobbying services":0,"Investment management fees":0,"Other services":182,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9502,"Insurance":405,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":195913,"ASCA EXPENSES":123893,"ENRICHMENT":30177,"BOARD EXPENSES":28945,"5TH GRADE ENRICHMENT":12898},"All other expenses":10058},"Functional Expenses":{"value":null,"Program Service Expenses":185494,"Management And General Expenses":41710,"Fundraising Expenses":244}},"Assets":{"value":170916,"Non-interest bearing cash":14297,"Savings and temp cash investments":32075,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":124544,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":170916,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":170916,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8155446519644051,"percentile":0.6453102720469174},"Fundraising Efficiency":{"score":73.00819672131148,"percentile":0.8332349267519011},"Operating Margin":{"score":-0.044326289980440234,"percentile":0.2941680105831256},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.7514508810805107,"percentile":0.346554616482282},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.013691041280048851,"percentile":0.2771754265848958},"Revenue Growth":{"score":-0.0032764861979113842,"percentile":0.35563773516868424},"Asset Growth":{"score":0.23756193467580494,"percentile":0.8807895645064927},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6060373405604803,"percentile":0.6230570738281448}},"source_xml":"201941969349300804_public.xml"},{"Organization":{"value":null,"Person":["DAYANA DAVIDOU","KRISTEN PONTORIERO","JESSICA POLTARAK","MARGARET STEFATER-RICHARDS","RENATA MATROSOV","KIMBERLY MAK"],"Title":["CO-PRESIDENT","TREASURER","DIRECTOR","CO-PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2023,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRISTEN PONTORIERO","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2023-09-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":256672,"Contributions":{"value":18828,"Other contributions":18828,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":232583,"Total revenue":{"value":232583,"ASCA REGISTRATION":230848,"ASCA MATERIALS FEE":1735},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":889,"Investment income total":889,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4372,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4372,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":239559,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":239559,"Management services":0,"Legal":0,"Accounting":4472,"Lobbying services":0,"Investment management fees":0,"Other services":740,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9229,"Insurance":420,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":224468,"ASCA":166485,"ENRICHMENT":42746,"BOARD":14349,"WEBSITE":888},"All other expenses":230},"Functional Expenses":{"value":null,"Program Service Expenses":219578,"Management And General Expenses":19981,"Fundraising Expenses":0}},"Assets":{"value":161191,"Non-interest bearing cash":71388,"Savings and temp cash investments":20797,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1200,"Land, building, equipment":67806,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":9170,"Sum of Total Liabilities":0,"Accounts payable, accrued":9170,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":152021,"Net assets without donor restriction":152021,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9165925721847228,"percentile":0.7970485285943303},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06667264056850766,"percentile":0.5605669333575724},"Liabilities to Assets Ratio":{"score":0.05688903226606944,"percentile":0.37747876630729577},"Operating Reserve Ratio":{"score":0.6728655571278892,"percentile":0.31868885601986474},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0006235065283183978,"percentile":0.31925036910850974},"Revenue Growth":{"score":-0.019658254176636848,"percentile":0.2974888930137343},"Asset Growth":{"score":0.03700308633833654,"percentile":0.4750653732294838},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6084314320540457,"percentile":0.629942946370308}},"source_xml":"202501969349300030_public.xml"},{"Organization":{"value":null,"Person":["REBIKA SHAW-BENDAYAN","ERIKA GUERRA-DOWNEY","CRISTA MARTINEZ-PADUA","KATHERINE KARON","CRAIG SPITZKOFF","MICHELLE SPITZKOFF","SHEFALI JOBANPUTRA","COVE DAVIS","JENNY KLEIN-SOSA"],"Title":["BOARD MEMEBER","CO-PRESIDENT","CO-PRESIDENT","TREASURER","TECHNOLOGY CHAIR","CO-PRESIDENT","FUNDRAISING CHAIR","BOARD MEMBER","SECRETARY"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2018,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KATHERINE KARON","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":460,"tax_period_begin":"2018-09-01T00:00:00","tax_period_end":"2019-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":189644,"Contributions":{"value":15035,"Other contributions":15035,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":172395,"Total revenue":{"value":171619,"AFTER SCHOOL CREATIVE":171495,"KINDERGARTEN SOCCER":124},"Total other revenue":776,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2214,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":2214,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":191830,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":191830,"Management services":0,"Legal":0,"Accounting":559,"Lobbying services":0,"Investment management fees":0,"Other services":1693,"Advertising":240,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9502,"Insurance":405,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":177737,"ASCA EXPENSES":111234,"BOARD EXPENSES":38733,"ENRICHMENT":23887,"SERVICES":3883},"All other expenses":1694},"Functional Expenses":{"value":null,"Program Service Expenses":148815,"Management And General Expenses":43015,"Fundraising Expenses":0}},"Assets":{"value":168730,"Non-interest bearing cash":53687,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":115043,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":168730,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":168730,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7757650002606474,"percentile":0.5977377087478752},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.011526860855075826,"percentile":0.35681201073067953},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8795808789031956,"percentile":0.38815369203592615},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.024363140341436332,"percentile":0.24896722453536888},"Revenue Growth":{"score":-0.020253539223237624,"percentile":0.29562879302636086},"Asset Growth":{"score":0.16565029386948107,"percentile":0.8052193167765075},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5654062892582155,"percentile":0.5031070619990509}},"source_xml":"202001909349300325_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["DAYANA DAVIDOU","KRISTEN PONTORIERO","JESSICA POLTARAK","MARGARET STEFATER-RICHARDS","RENATA MATROSOV","KIMBERLY MAK"],"Title":["CO-PRESIDENT","TREASURER","DIRECTOR","CO-PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To engage in and conduct charitable, educational, literary and scientific activities related to the promotion of the welfare of the students at memorial-spaulding elementary school in newton, ma, which is a vibrant and important component of school life.","year":2023,"name":"MEMORIAL-SPAULDING PARENT TEACHER ORGANIZATION INC","phone":6175599600,"website":"MEMORIALSPAULDINGPTO.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KRISTEN PONTORIERO","year_formation":2003,"state_legal_domicile":"MA","total_volunteers":0,"tax_period_begin":"2023-09-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"250 BROOKLINE ST, NEWTON CENTER, MA, 2459, USA","city":"NEWTON CENTER","state":"MA","country":"USA","zip_code":2459},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":256672,"Contributions":{"value":18828,"Other contributions":18828,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":232583,"Total revenue":{"value":232583,"ASCA REGISTRATION":230848,"ASCA MATERIALS FEE":1735},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":889,"Investment income total":889,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":4372,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":4372,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":239559,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":239559,"Management services":0,"Legal":0,"Accounting":4472,"Lobbying services":0,"Investment management fees":0,"Other services":740,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9229,"Insurance":420,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":224468,"ASCA":166485,"ENRICHMENT":42746,"BOARD":14349,"WEBSITE":888},"All other expenses":230},"Functional Expenses":{"value":null,"Program Service Expenses":219578,"Management And General Expenses":19981,"Fundraising Expenses":0}},"Assets":{"value":161191,"Non-interest bearing cash":71388,"Savings and temp cash investments":20797,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1200,"Land, building, equipment":67806,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":9170,"Sum of Total Liabilities":0,"Accounts payable, accrued":9170,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":152021,"Net assets without donor restriction":152021,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9165925721847228,"percentile":0.7970485285943303},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06667264056850766,"percentile":0.5605669333575724},"Liabilities to Assets Ratio":{"score":0.05688903226606944,"percentile":0.37747876630729577},"Operating Reserve Ratio":{"score":0.6728655571278892,"percentile":0.31868885601986474},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0006235065283183978,"percentile":0.31925036910850974},"Revenue Growth":{"score":-0.019658254176636848,"percentile":0.2974888930137343},"Asset Growth":{"score":0.03700308633833654,"percentile":0.4750653732294838},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6084314320540457,"percentile":0.629942946370308}},"source_xml":"202501969349300030_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}