Fairview Elementary School Pta

Nonprofit profile at a glance

EIN
581736448
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2020
Location
Fairview, NC, USA
Phone
8286282732
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$26,933
Expenses
$25,945
Assets
$164,391
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • LACEY HOLLAND (VICE PRESIDENT - PROGRAM)
  • CRISTY BRUNNER (VICE PRESIDENT - FUNDRAISING)
  • KRISTY EMERY (PRESIDENT)

People named in this filing

  • ASHLEY KERSCHEN (TREASURER)
  • LACEY HOLLAND (VICE PRESIDENT - PROGRAM)
  • CRISTY BRUNNER (VICE PRESIDENT - FUNDRAISING)

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

To promote the welfare of children and youth in the home, school and community. To provide resources and to facilitate the organization of volunteer efforts to assist in carrying out the purpose of our schools. To promote cooperation between educators and parents.

What it reported doing in 2024

Provide additional support to teachers and classrooms

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

The verdict

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 3.7%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 6.34; rating input score 54; 54th 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: 9.8% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 14.1% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 29.3% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 94.8% of revenue deployed · 98.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $26K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.