BES PTO Inc
Nonprofit profile at a glance
- EIN
- 821662320
- IRS 990-EZ coverage
- 2020–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Cumming, GA, USA
- Phone
- 2169789176
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $59,691
- Expenses
- $75,405
- Assets
- $14,630
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Morgen Cole (President)
- Ashley Baldner (Vice president)
People named in this filing
- Lindsey Rios (Treasurer)
- Morgen Cole (President)
- Lindsey Shumpert (Secretary)
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
BES PTO, Inc. is organized to support the students parents teachers and administrative staff of Brookwood Elementary School by raising funds conducting events and recruiting volunteers
What it reported doing in 2025
Playground Update
Operating model
- Revenue model
- Earned-program. 63% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 59
- Transparency & Controls: 82
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.2%; rating input score 64
- Program expense ratio: 50.8%; rating input score 51
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -26.3%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.19; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 6.1% per year; rating input score 100; 63rd percentile among comparable filings
- Revenue growth: 17.3% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 62nd percentile among comparable filings
Details
- Where the money goes: 64.2% of revenue deployed · 50.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $38K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2020 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.
- Review — Financial Efficiency: Program expense ratio scored 51/100.
- High — Sustainability: Operating margin scored 19/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.