Memorial School Parent Teacherorganization Inc

Nonprofit profile at a glance

EIN
208623223
IRS 990-EZ coverage
2009–2009
Forms available
Form 990-EZ 2009, Form 990-N 2007
Location
Wilbraham, MA, USA
Phone
4135990178
Rating
61
Verdict
SUPPORTED
Rating confidence
Limited
Sector
Parent/Teacher Group

Reported finances

Revenue
$8,749
Expenses
$14,491
Assets
$9,213

Source: IRS Form 990-EZ. Selected filing: tax year 2009. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Raise funds for the benefit of the school and students.

What it reported doing in 2009

Programs and services for the student body including reptile program, science programs, robot show, music performances, birds of prey programs and other.

Operating model

Revenue model
Other-operating. 77% 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 - The filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 82
  • Sustainability: 15
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.9%; rating input score 65
  • Program expense ratio: 39.2%; rating input score 39

Transparency & Controls

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

Sustainability

  • Operating margin: -65.6%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 64.9% of revenue deployed · 39.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Sustainability: Operating margin scored 12/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.