Lowell Elementary PTO
Nonprofit profile at a glance
- EIN
- 391766472
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2022
- Location
- Waukesha, WI, USA
- Phone
- 2629701900
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Parent/Teacher Group
Reported finances
- Revenue
- $18,067
- Expenses
- $14,960
- Assets
- $32,741
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Sally Sebern (President)
- Brianna Walton (Vice President)
People named in this filing
- Sally Sebern (President)
- Kim Zimdars (Secretary)
- Angela Stapleton (Treasurer)
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 specific purposes of this corporation shall be the establishment of a parents teacher organization to: (1) work in conjunction with the school to provide quality education to all children and youth; (2) cooperate with other child welfare agencies to the extent that it adds or improves the education of the children; and (3) raise funds for purchase of books, sponsoring of events, providing other financial assistance to the school for events which the school deems appropriate but would be otherwise unavailable due to financial constraints.
What it reported doing in 2024
Field Trip scholarships to ensure each student can go on 1 field trip each school year. This can be cost of transportation to cost of admission (if any) for the field trip.
Operating model
- Revenue model
- Other-operating. 63% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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 total spending goes to programs.
Rating breakdown
- Financial Efficiency: 33
- Transparency & Controls: 82
- Sustainability: 67
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 30.6%; rating input score 31
- Program expense ratio: 36.9%; rating input score 37
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 17.2%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 2.19; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -34.6% per year; rating input score 0; 11th percentile among comparable filings
- Revenue growth: -42.4% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: -14.1% per year; rating input score 0; 13th percentile among comparable filings
Details
- Where the money goes: 30.6% of revenue deployed · 36.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $6K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2022 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
- Moderate — Financial Efficiency: Program expense ratio scored 37/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total 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: Officer compensation ratio scored 56/100.