Pta Ohio Congress Woodland Elementary

Nonprofit profile at a glance

EIN
311299194
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012
Location
Middletown, OH, USA
Phone
5132551649
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$57,155
Expenses
$50,281
Assets
$26,499

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

6 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide services for Woodland Elementary students and staff

What it reported doing in 2012

Provide meals and gifts to show appreciation for the staff at the school

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.4%; rating input score 65
  • Program expense ratio: 74.3%; rating input score 74

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 7.7% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 65.4% of revenue deployed · 74.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.