Lawrence Elementary Parent-teacher Organization

Nonprofit profile at a glance

EIN
822930754
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024, Form 990-N 2020
Location
Livermore, CA, USA
Phone
9259602923
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$157,488
Expenses
$125,577
Assets
$132,769
Liabilities
$11,109

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Rebecca Casperson (President)

People named in this filing

  • Rebecca Casperson (President)
  • Nyssa Hoch (Treasurer)
  • Felicia Lien (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

Support teachers and the campus of Lawrence Elementary School

What it reported doing in 2024

Teacher and admin hospitality benefiting entire teaching staff (approximately 30 staff members)

Operating model

Revenue model
Other-operating. 66% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 75
  • Program expense ratio: 94.7%; rating input score 95

Transparency & Controls

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

Sustainability

  • Operating margin: 20.3%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 29.4% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 27.1% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 26.9% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 75.5% of revenue deployed · 94.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $119K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Liabilities to assets ratio scored 26/100.