Ptsa Michigan Congress of Parents Teachers and Students

Nonprofit profile at a glance

EIN
382647947
IRS 990-EZ coverage
2019–2024
Forms available
Form 990-EZ 2024, Form 990-N 2021
Location
Rochester Hills, MI, USA
Phone
2487263900
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$52,740
Expenses
$48,922
Assets
$20,846
Liabilities
$1,191

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Jessica Clauser (President)

People named in this filing

  • Matthew White (Treasurer)
  • Jessica Clauser (President)
  • Nichole Collia (Secretary)

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

To promote the welfare of children and youth, secure adequate laws for the care and protection of children and youth, and to aid educators and the community to provide the highest advantages in all areas of youth education.

What it reported doing in 2024

Outdoor Learning Space - Funded the construction of an outdoor classroom where all students are eligible to learn in a natural environment. This was achieved in partnership with the Rochester Community Schools Foundation.

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 85% 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

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

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 99.2%; rating input score 99

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 7.2%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: -1.6% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: -15.4% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 92.1% of revenue deployed · 99.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $49K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2019 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.