Montecito Parent Teachers Assoc

Nonprofit profile at a glance

EIN
956208424
IRS 990 coverage
2010–2017
Forms available
Form 990 2017
Location
Santa Barbara, CA, USA
Phone
8059693249
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$214,678
Expenses
$108,089
Assets
$322,191
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • CECILIA MCCLINTOCK (PRESIDENT)

People named in this filing

  • CECILIA MCCLINTOCK (PRESIDENT)
  • AMANDA LEE (VP-PROGRAMS)
  • CATE STOLL (VP-WAYS & ME)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The montecito parent teachers association funds programs that the school's budget is unable to provide, for the enrichment of its students and after school arts and music.

What it reported doing in 2017

The pta provides funding in support of classrooms, libraries, service awards, and hospitatily, including additional classroom materials and after school programs and in-class education. The pta also provides custodial support for the campus and supports renovations and campus improvements.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 81
  • Accountability: 70
  • Sustainability: 83
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.3%; rating input score 49
  • Program expense ratio: 97.8%; rating input score 98
  • 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: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 49.7%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.98; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.7% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -0.8% per year; rating input score 0; 31st percentile among comparable filings

Details

  • Where the money goes: 49.3% of revenue deployed · 97.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $106K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2010 to 2017
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.