Pta California Congress of Parents Dba Meyerholz Elementary Pta

Nonprofit profile at a glance

EIN
237037827
IRS 990 coverage
2018–2020
Forms available
Form 990 2020, Form 990-EZ 2017
Location
San Jose, CA, USA
Phone
4082527450
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$66,850
Expenses
$111,544
Assets
$97,533
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • LUCY HOWNG (President)

People named in this filing

  • IVY CHIEN (SCI FAIR CO-CH)
  • JOSEPHINE WU (PROGRAMS CHAIR)
  • HAILING LI (AUDITOR)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fund raising for school programs

What it reported doing in 2020

To support student education programs, such as assemblies, music, art and pe

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: $70.98 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -66.9%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -20.5% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -8.2% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.4% of spending went to programs
  • Governance: 17 of 17 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $105K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2018 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.