Del Sur Elementary Ptsa

Nonprofit profile at a glance

EIN
956204189
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2009, Form 990-N 2022
Location
Lancaster, CA, USA
Phone
4807073269
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$69,464
Expenses
$62,845
Assets
$37,739
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • ABBY LIVINGSTON (PRESIDENT)

People named in this filing

  • KATHY COLLING (SECRETARY)
  • NICOLE EADS-JACKSON (TREASURER)
  • ABBY LIVINGSTON (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purposes of this association are promoted in cooperation with the national pta and the California state pta through advocacy and education in collaboration with parents, families, teachers, educators, students and the public; developed through confereneces committess projects and programs to promote the welfare of children and youth in home school, and throughtout the community.

What it reported doing in 2024

Expenses to operate programs

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 79
  • Accountability: 64
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.9%; rating input score 47
  • Program expense ratio: 51.8%; rating input score 52
  • Fundraising efficiency: $2.55 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 6th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.5%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 51.2% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 46.9% of revenue deployed · 51.8% of spending went to programs
  • Governance: 7 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $33K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.