Gregory Gardens Elementary Pta

Nonprofit profile at a glance

EIN
680331757
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2022
Location
Pleasant Hill, CA, USA
Phone
9254082675
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$67,037
Expenses
$56,768
Assets
$66,776
Liabilities
$0

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

Leadership & pay

17 people listed

Executive titles in this filing

  • GINA BANTON (President)
  • CASEY RAGEH (President)

People named in this filing

  • GINA BANTON (President)
  • ERIN ROBINSON (EX VP)
  • ANDREA BOONE (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support and positively impact the lives of all children and families of gregory gardens elementary by representing our members through empowerment and support with skills in advocacy, leadership and communication.

What it reported doing in 2024

The gregory gardens elementary pta is an organization that promotes health, education, well-being of the students. The organization is committed to support the students and their families through coordinating fundraising events and creating programs. All funds collected from the fundraising events, district fundings and donations from families of the students ae used in suppoerting various student enrichment programs, activities and teachers' support.a list of the organizations fundraising events and programs incudes; book fair, gatoroween, fall fundraiser, spell-a-thon, spirit wear, spring gala, garden club, science fair, outdoor education, parent education, positions program, classroom support, school technoogy program, after school enrichment programs, emergency preparedness, and other school and students support programs

Operating model

Revenue model
Other-operating. 68% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 82
  • Accountability: 81
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.2%; rating input score 76
  • Program expense ratio: 94.7%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th 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: 88.2%; rating input score 88; 27th 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: 15.3%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 26; 26th 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: -22.3% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 76.2% of revenue deployed · 94.7% of spending went to programs
  • Governance: 15 of 17 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $54K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 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.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.