Klamath Roosevelt Pto Inc

Nonprofit profile at a glance

EIN
933101636
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024
Location
Klamath Falls, OR, USA
Phone
5415916051
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$9,391
Expenses
$8,888
Assets
$13,701

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

Leadership & pay

4 people listed

Executive titles in this filing

  • CASSANDRA STEVENS (PRESIDENT)

People named in this filing

  • CASSANDRA STEVENS (PRESIDENT)
  • KALI CARTER HUDSON (VICE PRESIDE)
  • PATRICIA FETTINGER (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the pto is to enhance and support the educational experience at roosevelt elementary school in klamath falls, or, to develop a closer connection between school and home by encouraging parent/guardian involvement and staff collaboration, and to improve the environment at roosevelt through volunteer and financial support to meet the needs of students.

What it reported doing in 2024

Successfully organized various events throughout the school year, pursuant to the organization's mission statement.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 82
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.5%; rating input score 77
  • Program expense ratio: 80.9%; rating input score 81

Transparency & Controls

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

Sustainability

  • Operating margin: 5.4%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -31.6% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 76.5% of revenue deployed · 80.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $7K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 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.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.