Mountain Brook Council Pto Inc

Nonprofit profile at a glance

EIN
264085689
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mountain Brook, AL, USA
Phone
2058714608
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$1,621,166
Expenses
$1,526,538
Assets
$506,650
Liabilities
$9,373

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

Leadership & pay

14 people listed

Executive titles in this filing

  • KARON STAPLES (PRESIDENT)
  • REBECCA EUBANKS (LEGISLATIVE VICE PRESIDENT)

People named in this filing

  • KARON STAPLES (PRESIDENT)
  • ASHLYNN FALKENBURG SMITH (SECRETARY)
  • STACEY TOWNSEND (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the welfare of children and youth in home, school, and community; to support the efforts of providing an effective, challenging, and engaging education for every one of our students; to bring into closer relation the home and the school, that parents and teachers may cooperate intelligently in the education of children and youth.

What it reported doing in 2024

Direct and indirect support of educational and social activities benefiting the students of mountain brook junior high school - provided support for curriculum materials, curriculum enhancement programs, technology, community involvement programs, social activities, faculty appreciation programs, enhanced communications between parents, teachers and schools. Examples of specific programs supported include art forms, spartan day, tedx, student dances, new technology, audio visual system for gym, math classroom upgrades, stem programs. All the students of the mountain brook junior high benefit, approximately 1,005 students. Direct and indirect support of educational and social activities benefitting the students of mountain brook high school - provided support for the same types of programs listed above under the other program services. Examples of specific programs supported include payment of technology costs, grounds maintenance and improvements, support of various school receptions and functions, payment for teacher classroom expense and departmental needs, and professional development staff expenses. All the students of mountain brook high school, approximately 1,100, benefit from this program.direct and indirect support of educational and social activities benefiting students of brookwood forest elementary school - provided support for curriculum materials, curriculum enhancement programs, technology, social activities, faculty appreciation programs, enhanced communication between parents, schools and teachers. Specific examples of programs supported include the writers festival, purchase of library materials, sixth grade minicourses, technology update expenditures, classroom and lunchroom furniture, and teacher classroom expenses. All of the students of brookwood forest elementary school, approximately 585, benefit from this program.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 72% of its reported program spending out as grants.

The verdict

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: $46.88 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

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; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 5.8%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 97.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Review — Sustainability: Operating margin scored 52/100.