Peotone Pto

Nonprofit profile at a glance

EIN
471928108
IRS 990-EZ coverage
2024–2024
Forms available
Form 990-EZ 2024, Form 990-N 2023
Location
Frankfort, IL, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$30,928
Expenses
$33,400
Assets
$11,789
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Janine Podgorny (Co-President)
  • Julie Chapman (Co-President)

People named in this filing

  • Janine Podgorny (Co-President)
  • Julie Chapman (Co-President)
  • Bethany Demoss (Co-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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The PTO is organized for the purpose of supporting and enhancing the education of children Pre-K through grade 8 of Peotone CUSD 207-U by: 1. Encouraging communication and supporting relationships between parents, teachers, and administration. 2. Providing financial support for programs funded outside of the annual school budget. 3. Said corporation is organized exclusively for charitable purposes within the meaning of IRC section 501(c)(3). The sole charitable purpose of the corporation will be supporting the 207-U Peotone Elementary through junior high level public schools through volunteering and fundraising.

What it reported doing in 2024

We offer stipends to all teaching staff that they can request reimbursement for. These items must be for classroom or student-use and the teacher needs to explain the need/benefit of said items. Maximum reimbursement amount is $100 per year and teachers must provide proper documentation of purchases that we are reimbursing. In 2024-2025 school year, we had 43 teachers request full or partial stipend reimbursement.

Operating model

Revenue model
Other-operating. 88% 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

SUPPORTED - 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: 72
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74%; rating input score 74
  • Program expense ratio: 68.5%; rating input score 69

Transparency & Controls

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

Sustainability

  • Operating margin: -8%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 74% of revenue deployed · 68.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $23K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • 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.

  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.