Durham Middle School PTSA

Nonprofit profile at a glance

EIN
582543554
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Acworth, GA, USA
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$23,952
Expenses
$27,433
Assets
$22,298

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Kelly Wisherd (Co-President)
  • Nicole Hamilton (Co-President)
  • Casey Bowers (Vice President)

People named in this filing

  • Kelly Wisherd (Co-President)
  • Nicole Hamilton (Co-President)
  • Casey Bowers (Vice 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support students and staff in educational enrichment

What it reported doing in 2025

Grants to educators for student enrichment

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.7%; rating input score 37
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -14.5%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 42; 42nd 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: 2.9% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: -10.3% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 28th percentile among comparable filings

Details

  • Where the money goes: 36.7% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.