PTA California Congress of Parents Sulphur Springs School

Nonprofit profile at a glance

EIN
956207476
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Canyon Country, CA, USA
Phone
6612522725
Rating confidence
Limited
Sector
Parent/Teacher Group

Official website

Reported finances

Revenue
$93,398
Expenses
$108,259
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

11 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the PTA is to be 1. A powerful voice for all children 2. A relevant resource for families and communities 3. A strong advocate for the education and well-being of every child

What it reported doing in 2010

Educational Enrichment Field Trip Program Helps support various enrichment programs, such as band and chorus, including funding for a music teacher. The enrichment program provides support for a science lab and science lab aides. The program supports development of childrens physical well-being, as well as intellectual enrichment with funding for a physical fitness instructor, and a cheerleading program. The program provides support, including parental chaperones, for various educational and social field trips, and assemblies.

Operating model

Revenue model
Other-operating. 75% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 27
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th 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: -15.9%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

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

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $104K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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 — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.