Lake Superior Elementary Pta Wi

Nonprofit profile at a glance

EIN
391738764
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012, Form 990-N 2011
Location
Ashland, WI, USA
Phone
7156829093
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$27,656
Expenses
$23,264
Assets
$32,783

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

4 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and assist in education

What it reported doing in 2012

To help students with educational and cultural programs of the lake superior elementary school of ashland, Wisconsin

Operating model

Revenue model
Other-operating. 96% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 82
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.8%; rating input score 36
  • Program expense ratio: 42.5%; rating input score 42

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 15.9%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -36.8% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -17.3% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: -16.7% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 35.8% of revenue deployed · 42.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2010 to 2012
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • 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 58/100.