Ps 87 Parents Association Inc

Nonprofit profile at a glance

EIN
133343008
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2126782826
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$691,372
Expenses
$723,600
Assets
$909,546
Liabilities
$6,605

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

Leadership & pay

22 people listed

Executive titles in this filing

  • KATIE BAKER (CO-PRESIDENT)
  • ELIZABETH BATTON (CO-PRESIDENT)

People named in this filing

  • KATIE BAKER (CO-PRESIDENT)
  • ELIZABETH BATTON (CO-PRESIDENT)
  • PETER BATTIN (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ps 87 parents association supports and assists the administration and faculty in the development and implementation of the school's philosophy, policies and practices, including the school's mission; to build a stimulating environment in which every student can experience success and enjoy learning; to advocate for a quality public education; to provide a forum for the expression and advocacy of parents' concerns.

What it reported doing in 2024

The ps 87 parents association supports and assists the administration and faculty in the development and implementation of the school's philosophy, policies and practices, including the school's mission: to build a stimulating environment in which every student can experience success and enjoy learning; to advocate for a quality public education; to provide a forum for the expression and advocacy of parents' concerns.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
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. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 74%; rating input score 74
  • Fundraising efficiency: $6.47 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • 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: -4.7%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.26; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -10% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -8% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 74% of spending went to programs
  • Governance: 22 of 22 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $536K in reported program spending
  • Leadership: top reported pay $0 · 22 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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: Fundraising efficiency scored 24/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.