Brooks Elementary School Ptso Inc

Nonprofit profile at a glance

EIN
320281840
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Newnan, GA, USA
Phone
8325782902
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$78,431
Expenses
$74,503
Assets
$55,689
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • BRITTNEY POWELL (PRESIDENT)

People named in this filing

  • BRITTNEY POWELL (PRESIDENT)
  • MEGAN WIGGINS (VICE PRESIDE)
  • CASSIE COX (CO-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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The brooks elementary ptso consists of parents, teachers, and students working together to encourage the exchange of ideas and communication to create the best environment for all brooks students. The ptso helps to support school staff, fulfill the needs of both staff and students and promote parent and student involvement through volunteer opportunities, funding and events.

What it reported doing in 2025

The brooks elementary ptso funds various programs for students and teachers at brooks elementary. Those programs include, accelerated reader, music, staff appreciation, school enhancements, student centered events and various other activities.

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 48
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.7%; rating input score 97
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 24; 24th 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 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 26.2% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 16% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 96.7% of revenue deployed · 93.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $69K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 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 — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.