Liberty Creek Elementary Parent Teacher Organization
Nonprofit profile at a glance
- EIN
- 820708144
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Liberty Lake, WA, USA
- Phone
- 5095586300
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Parent/Teacher Group
Reported finances
- Revenue
- $58,596
- Expenses
- $41,064
- Assets
- $45,979
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- SHERMAN BELFRY (President)
- BRENNA WILLIAMSON (Vice President)
People named in this filing
- KENZIE SPALINGER (Treasurer)
- SHERMAN BELFRY (President)
- BRENNA WILLIAMSON (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Liberty Creek Elementary PTO supports students, staff, and families by funding enrichment opportunities, fostering community engagement, and enhancing the educational experience at Liberty Creek Elementary.
What it reported doing in 2025
The PTO supported student learning and school community engagement by funding art education materials, contributing to classroom field trips, and providing staff appreciation events. The PTO also organized family movie nights and assisted with the school book fair to promote literacy and family involvement
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 82
- Sustainability: 59
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.1%; rating input score 70
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 29.9%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 1.12; rating input score 51; 51st 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: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 70.1% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $41K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.