Jefferson Elementary PTA

Nonprofit profile at a glance

EIN
946172271
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
San Francisco, CA, USA
Phone
4157592821
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$281,995
Expenses
$256,179
Assets
$402,850
Liabilities
$0

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Caroline Flagiello (President)
  • Jessica Nicholas (Vice President)

People named in this filing

  • Caroline Flagiello (President)
  • Jessica Nicholas (Vice President)
  • Jill Thompson (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 provide educational enrichment activities and support to the Jefferson Elementary School and its children.

What it reported doing in 2024

Jefferson Elementary PTA provides educational enrichment activities and support to the school and its children. The PTA programs include academic & extracurricular education such as arts, science, math, physical education, music, gardening, reading and spelling. The programs also includes student and community events such as family dinner night, refreshment sales, movie and auction event, year-end picnic and graduation

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 80
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.2%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.57; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 87.3% of spending went to programs
  • Governance: 17 of 17 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $224K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2015 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.