Cougar Ridge Elementary P T S A

Nonprofit profile at a glance

EIN
911553861
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Tacoma, WA, USA
Phone
7865378930
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$100,410
Expenses
$98,439
Assets
$345,773
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Sarah Quint (President)
  • Melissa Hirshberg (Co-President)

People named in this filing

  • Sarah Quint (President)
  • Melissa Hirshberg (Co-President)
  • Sara Woody (Executive Vice Presidents)

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

Our mission is to enhance student learning through programs events and funding that support school-based curriculum and to advocate for the health safety education and welfare of all children in the community.

What it reported doing in 2024

PTSA program expenses: Yearbook Staff Appreciation Back to School Social Book Fair Gift-a-Book for school library End of the Year Celebration Carnival Fall Social meet the teacher Spooky Spaghetti Celebration Science fair Math Night Art Fair Bingo Night Steam Program Heritage Festival Chess club Lunar New Year and General Administrative Expenses

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 65% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 72
  • Accountability: 70
  • Sustainability: 59
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.1%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 44.6%; rating input score 45; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 3.51; rating input score 72; 72nd 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: -5.9% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: -6.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 98.1% of revenue deployed · 100% of spending went to programs
  • Governance: 386 of 386 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $98K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 43 of 44 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 45/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.