North Dearborn Elem School Pto Inc
Nonprofit profile at a glance
- EIN
- 351851288
- IRS 990-EZ coverage
- 2011–2012
- Forms available
- Form 990-EZ 2012
- Location
- Guilford, IN, USA
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Parent/Teacher Group
Reported finances
- Revenue
- $27,019
- Expenses
- $33,498
- Assets
- $46,545
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
5 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Parent teacher organization
What it reported doing in 2012
The pto supplies the school with books supplies and various functions that the school could otherwise not pay for
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 26
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -24%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 1.39; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: -5.7% per year; rating input score 0; 42nd percentile among comparable filings
- Revenue growth: 1.2% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: -13% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $56K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- 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.
- Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 19/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.