Bailey Middle School Ptso

Nonprofit profile at a glance

EIN
851511618
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Cornelius, NC, USA
Phone
7043075528
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$61,574
Expenses
$56,044
Assets
$8,633

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • KATHY EPPERSON (CO-PRESIDENT)
  • KRISSY LENKAITIS (CO-PRESIDENT)

People named in this filing

  • KATHY EPPERSON (CO-PRESIDENT)
  • KRISSY LENKAITIS (CO-PRESIDENT)
  • SABRINA HUFFMAN (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Parent teacher school organization

What it reported doing in 2025

Support for the bailey middle school community, encouragementof parent participation in school activities, andfinancial assistance to drive student success.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 93% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 9%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 47th percentile among comparable filings
  • Revenue growth: -4.2% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: -38.7% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $56K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.