Frank H Hammond Parent Teacher Organization

Nonprofit profile at a glance

EIN
371769075
IRS 990-EZ coverage
2019–2024
Forms available
Form 990-EZ 2024, Form 990-N 2015
Location
Munster, IN, USA
Phone
7733164301
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$76,300
Expenses
$72,489
Assets
$30,230
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KELLEN GALLAGHER (PRESIDENT)
  • KENDRA GRUNEWALD (VICE PRESIDENT)

People named in this filing

  • KELLEN GALLAGHER (PRESIDENT)
  • KENDRA GRUNEWALD (VICE PRESIDENT)
  • MICHELE ZIVANOVIC (TREASURER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Parents/teachers organization

What it reported doing in 2024

Teacher and student programs to help provide for student involvement & learning. Programs include field trips, clubs, assemblies, playground improvements, & classroom enhancements.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 82
  • Sustainability: 48
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.6%; rating input score 91
  • Program expense ratio: 95.4%; rating input score 95

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 5%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 69.8% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -22.6% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 90.6% of revenue deployed · 95.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $69K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 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.

  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.