Carolina Park Elementary Pto

Nonprofit profile at a glance

EIN
821492156
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Mount Pleasant, SC, USA
Phone
8433776614
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$337,596
Expenses
$300,992
Assets
$194,989
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • AMANDA WURST (PRESIDENT)

People named in this filing

  • AMANDA WURST (PRESIDENT)
  • SARAH SWANSON (SECRETARY)
  • CRYSTAL STRICKLAND (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary exempt purpose of the organization is to support and enhance the educational experience of students at carolina park elementary school through fundraising, volunteer support, educational enrichment programs, school improvement initiatives, family engagement activities

What it reported doing in 2024

House program: it is a program that is designed to bring students closer together throughout the grades and different ages. We provide a t-shirt for incoming kindergarteners and all new staff and new students in the school to participate in house spirit days. We may the house program annual fee. We also contributed towards the end of the year celebrations with decorations and supples. This year each house had house times were they painted or did a service project. This supports around 900 students and 120 staff.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Accountability: 24
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.2%; rating input score 67
  • Program expense ratio: 75.4%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.8%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 21.4% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 67.2% of revenue deployed · 75.4% of spending went to programs
  • Governance: 0 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $227K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.