Dayton Elementary School PTO
Nonprofit profile at a glance
- EIN
- 342023160
- IRS 990-EZ coverage
- 2011–2025
- Forms available
- Form 990-EZ 2025
- Location
- Dayton, MN, USA
- Phone
- 6125700716
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Parent/Teacher Group
Reported finances
- Revenue
- $58,559
- Expenses
- $110,323
- Assets
- $34,074
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Lori Hooper (President)
People named in this filing
- Lori Hooper (President)
- Samantha Johnson (Treasurer)
- Kendall Schmidt (Secretary)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The PTO is organized exclusively for charitable, scientific or educational purposes, more specifically to enhance the educational opportunities at Dayton Elementary School. To this end, the PTO shall at all times be operated exclusively for charitable purposes within the meaning of Section SOl(c)(3) 501-c3 of the Internal Revenue code, as now enacted or hereafter amended. All funds, whether income or principal, and whether acquired by gift, contribution or otherwise, shall be devoted to said purposes.
What it reported doing in 2025
We provide direct classroom support for teachers, specialists and para-professionals. Supplied books, learning materials, and supplies to staff and students for seamless education.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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. 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: 20
- Transparency & Controls: 82
- Sustainability: 17
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 24.9%; rating input score 25
- Program expense ratio: 13.2%; rating input score 13
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -88.4%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -1.6% per year; rating input score 0; 43rd percentile among comparable filings
- Revenue growth: 4.1% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: -0.8% per year; rating input score 0; 35th percentile among comparable filings
Details
- Where the money goes: 24.9% of revenue deployed · 13.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $15K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2011 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 — Financial Efficiency: Mission deployment rate scored 25/100.
- High — Financial Efficiency: Program expense ratio scored 13/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 8/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.