Ps 132 Pa
Nonprofit profile at a glance
- EIN
- 454804051
- IRS 990-EZ coverage
- 2016–2024
- Forms available
- Form 990-EZ 2024
- Location
- Brooklyn, NY, USA
- Phone
- 9174427549
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Parent/Teacher Group
Reported finances
- Revenue
- $48,142
- Expenses
- $10,366
- Assets
- $115,779
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- STEVEY MACCHEYNE (PRESIDENT)
- MICHELLE BRUGAL (VICE PRESIDENT)
People named in this filing
- STEVEY MACCHEYNE (PRESIDENT)
- MICHELLE BRUGAL (VICE PRESIDENT)
- NEERAJA LAMMATA (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
Provide enrichment programs for ps 132 students and engagement with parent and school community.
What it reported doing in 2024
Tacher appreciation activities
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 21
- Transparency & Controls: 82
- Sustainability: 88
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 8.8%; rating input score 9
- Program expense ratio: 41%; rating input score 41
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 78.5%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 11.17; rating input score 93; 93rd 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: -27.2% per year; rating input score 0; 14th percentile among comparable filings
- Revenue growth: -14.1% per year; rating input score 0; 19th percentile among comparable filings
- Asset growth: 12.4% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 8.8% of revenue deployed · 41% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $4K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 9 filing years from 2016 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 — Financial Efficiency: Mission deployment rate scored 9/100.
- Moderate — Financial Efficiency: Program expense ratio scored 41/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.