John Muir Elementary School Pta

Nonprofit profile at a glance

EIN
956204221
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Santa Monica, CA, USA
Phone
3103922449
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$14,746
Expenses
$8,311
Assets
$66,971
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • IRENE CAMPOS (President)
  • DEBRA MCLENDON (Vice President)
  • NOAH CAMPOS (Vice President)

People named in this filing

  • IRENE CAMPOS (President)
  • CHRISTINA ALLEN (Treasurer)
  • DEBRA MCLENDON (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. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the organization is to form an alliance between parents and teachers in order to provide educational and cultural support for the school, teachers and students.

What it reported doing in 2020

Instructional aid & school enhancement

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 73
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.2%; rating input score 49
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 8th 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: 43.6%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 8.06; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 50th percentile among comparable filings
  • Revenue growth: -16.4% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: -3.9% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 49.2% of revenue deployed · 87.3% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2011 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.