Cougar Mountain Middle School Ptsa
Nonprofit profile at a glance
- EIN
- 870908133
- IRS 990-EZ coverage
- 2020–2024
- Forms available
- Form 990-EZ 2024
- Location
- Tacoma, WA, USA
- Phone
- 6199644855
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Alliance/Advocacy Organizations
Reported finances
- Revenue
- $33,413
- Expenses
- $23,626
- Assets
- $47,595
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Christina Smedegaard (President)
People named in this filing
- Christina Smedegaard (President)
- Svetlana Williams (Treasurer)
- Diana Heyd (VP Fundraising & Membership)
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
Parent Student Teacher Association - Our mission is to build a welcoming and inclusive community by supporting students, families and the Cougar Mountain Middle School staff through programming, educational opportunities and advocacy for our students.
What it reported doing in 2024
The CMMS PTSA provided Staff Appreciation to the teachers and support staff at CMMS - approximately 70 staff members. Financial support for students in need - approximately 20 students.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 27
- Transparency & Controls: 82
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 23%; rating input score 23
- Program expense ratio: 32.6%; rating input score 33
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 29.3%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 2.01; rating input score 65; 65th 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: 45.1% per year; rating input score 100; 92nd percentile among comparable filings
- Revenue growth: 41.5% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 45.5% per year; rating input score 100; 95th percentile among comparable filings
Details
- Where the money goes: 23% of revenue deployed · 32.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $8K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2020 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 — Financial Efficiency: Mission deployment rate scored 23/100.
- Moderate — Financial Efficiency: Program expense ratio scored 33/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 56/100.