Mars Elementary Pto Inc

Nonprofit profile at a glance

EIN
204852209
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Mars, PA, USA
Phone
7245840500
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Official website

Reported finances

Revenue
$52,051
Expenses
$36,977
Assets
$62,731
Liabilities
$4,210

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

Leadership & pay

30 people listed

Executive titles in this filing

  • LINDSAY KELLEY (PRESIDENT)
  • BREE BRAUNSTEIN (VICE PRESIDENT)

People named in this filing

  • LINDSAY KELLEY (PRESIDENT)
  • BREE BRAUNSTEIN (VICE PRESIDENT)
  • ALEXIA NORTHRUP (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide activities, materials, and opportunities to enhance educational opportunities of all mars area elementary school students.

What it reported doing in 2024

Assemblies and programs are provided to support education and social awareness to the elementary students and schools in the mars area school district and to provide playground equipment teacher support is given for supplies hospitality supports the kindergarten registration program, the sixth grade graduation and the teacher luncheon.

Operating model

Revenue model
Other-operating. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 56
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.1%; rating input score 70
  • Program expense ratio: 98.6%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 14.9% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 15.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 70.1% of revenue deployed · 98.6% of spending went to programs
  • Governance: 34 of 34 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $36K in reported program spending
  • Leadership: top reported pay $0 · 30 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2013 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.