Middleboro Elementary PTA Inc

Nonprofit profile at a glance

EIN
042979439
IRS 990-EZ coverage
2011–2012
Forms available
Form 990-EZ 2012
Location
Middleboro, MA, USA
Phone
5089462040
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$92,912
Expenses
$59,465
Assets
$95,404

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

11 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide cultural enrichment for Elementary school students in the Middleboro School System.

What it reported doing in 2012

Enrichment activities were provided for Elementary school students and their families

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 100
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.7%; rating input score 55
  • Program expense ratio: 85.4%; rating input score 85

Transparency & Controls

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

Sustainability

  • Operating margin: 36%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.6; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 78.8% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 51.7% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 42.5% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 54.7% of revenue deployed · 85.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $51K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2011 to 2012
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.