P.S. 40 Manhattan
Legal name: Parent Teachers Association of Ps 40 Manhattan
Overview
Mission
P.S. 40 is a caring community of teachers, administrators and parents working together to promote the development of confident, compassionate and responsible students. Dedicated to the three interrelated concepts of academic excellence, social responsibility and self-esteem, P.S. 40 fosters an anti-racist and inclusive environment where learners value each other and the world around them.
What it reported doing in 2024
The pta has fundraisers to support the school's enrichment programs.
Operating model
- Revenue model
- Donor-supported. 76% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The nonprofit carried out 100% of its reported program work directly.
Nonprofit profile at a glance
- EIN
- 133864766
- IRS 990 coverage
- 2010–2024
- Website reviewed
- Sep 2026
- Forms available
- Form 990 2024
- Headquarters
- New York, NY, US
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Parent/Teacher Group
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports that some governance safeguards are missing and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 95
- Transparency & Controls: 78
- Accountability: 79
- Sustainability: 55
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.7%; rating input score 98
- Program expense ratio: 92.2%; rating input score 92
- Fundraising efficiency: $124.87 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
- Public monitoring controls: 0 of 8 controls in place; rating input score 0
- Public policy transparency: 0 of 7 controls in place; rating input score 0
- Public financial transparency: 0 of 5 controls in place; rating input score 0
- Impact reporting controls: 3 of 7 controls in place; rating input score 43
- Public relationship transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Public governance controls: 4 of 4 controls in place; rating input score 100
- Zakat policy transparency: Limited
Sustainability
- Operating margin: 2.4%; rating input score 45; 45th percentile among comparable filings
- Operating reserve ratio: 1.67; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -9.7% per year; rating input score 0; 11th percentile among comparable filings
- Revenue growth: -5% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -5.2% per year; rating input score 0; 10th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 97.7% of revenue deployed · 92.2% of spending went to programs
- Governance: 22 of 22 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $259K in reported program spending
- Leadership: top reported pay $0 · 22 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 annual filings from 2010 to 2024
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.