Otters Elementary Pto

Nonprofit profile at a glance

EIN
411910529
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024, Form 990-N 2020
Location
Fergus Falls, MN, USA
Phone
6126551056
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$54,268
Expenses
$35,394
Assets
$78,801

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

Leadership & pay

13 people listed

Executive titles in this filing

  • TAMI HOYT (President)
  • HEIDI BOHANNAN (Vice President)

People named in this filing

  • KRISTIN CHRISTIANSON (Director)
  • PARIS TURCHIN (Director)
  • TAMI HOYT (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To receive, hold, invest, and dispurse funds for the benefit of the elementary schools in isd#544. To use its assets toward furthering the objectives of the elementary schools of isd#544, the education of its students, the recreational needs of its students and purposes set forth in the articles of incorporation.

What it reported doing in 2024

Recognition/outreach: funds provide staff and students to show appreciation as well as provide funds to support student outreach events. Outreach programs such as pride night, kinder tshirts, and decorations for first day of school.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 82
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.9%; rating input score 63
  • Program expense ratio: 96.4%; rating input score 96

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 34.8%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 2.23; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -19.3% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: 8.8% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 14.1% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 62.9% of revenue deployed · 96.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $34K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.