Batterman Elementary PTA

Nonprofit profile at a glance

EIN
743151861
IRS 990-EZ coverage
2024–2024
Forms available
Form 990-EZ 2024, Form 990-N 2023
Location
Las Vegas, NV, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$44,961
Expenses
$46,084
Assets
$52,805
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Laura Baca (President)
  • Stacy Billings (Vice President)

People named in this filing

  • Laura Baca (President)
  • Stacy Billings (Vice President)
  • Kayla Qualls (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

PTA to provide support to the school, students, and teachers.

What it reported doing in 2024

Providing grants for field trips, schoolwide learning programs, supports for afterschool programs/clubs. This benefits the whole school of around 700 people.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 82
  • Sustainability: 48
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.7%; rating input score 71
  • Program expense ratio: 68.9%; rating input score 69

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -2.5%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 70.7% of revenue deployed · 68.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • 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.

  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.