Brown Elementary School Parent Teacher Organization

Nonprofit profile at a glance

EIN
421659782
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024, Form 990-N 2021
Location
Madison, CT, USA
Phone
2032456440
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Official website

Reported finances

Revenue
$99,870
Expenses
$97,118
Assets
$17,802
Liabilities
$310

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

Leadership & pay

8 people listed

Executive titles in this filing

  • AMY BROWN (CO-PRESIDENT)
  • SETH LEE (CO-PRESIDENT)
  • HEATHER CARTIER (CO-VICE PRESIDENT)
  • JENNY NEY (CO-VICE PRESIDENT)
  • KIM RAUSCH (CO-VICE PRESIDENT)

People named in this filing

  • AMY BROWN (CO-PRESIDENT)
  • SETH LEE (CO-PRESIDENT)
  • HEATHER CARTIER (CO-VICE PRESIDENT)

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

The P.T.O. shall build a closer relationship between home and school so that parents and teachers may cooperate intelligently in creating the best possible learning environment. The P.T.O. shall inform parents of school programs, serve as advocates for its

What it reported doing in 2024

Student extracurricular enrichment: all after school extracurriculars at ryerson are planned by the pto, and include but are not limited to activities such as stem (coolology), engineering, painting & arts, musical theater, cooking, handicrafts/sewing and fitness/sports classes taught by professional, paid teachers. The pto coordinates logistics, and handles signups as well as payments for 1099d teachers. For the 24-25 school year, we had nearly 290 students that participated over 4 sessions, with more than half of our student body (319 students) participating in at least one session.

Operating model

Revenue model
Other-operating. 92% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 89.2%; rating input score 89

Transparency & Controls

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

Sustainability

  • Operating margin: 2.8%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 89.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $87K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2011 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.

Key Signals

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

  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.