Rochester Memorial School Pto Inc Cruz

Nonprofit profile at a glance

EIN
412231317
IRS 990-EZ coverage
2009–2024
Forms available
Form 990-EZ 2024, Form 990-N 2017
Location
Rochester, MA, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$78,209
Expenses
$76,455
Assets
$65,309

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

Leadership & pay

7 people listed

Executive titles in this filing

  • LEIGH BESON (PRESIDENT)

People named in this filing

  • LEIGH BESON (PRESIDENT)
  • SARAH VERBYLA (TREASURER)
  • ALLISON ALTER (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 support the education of children at rochester memorial school by fostering relationships between the school, parents, and teachers.

What it reported doing in 2024

Through the efforts of parents and faculty of rms, additional activities and programs were offered that were not included in the school budget.

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

STRONG - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 93.3%; rating input score 93

Transparency & Controls

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

Sustainability

  • Operating margin: 2.2%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -4.4% per year; rating input score 0; 37th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: 6.3% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 93.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $71K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2009 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: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.