S Ray Lowder Elementary School Pto
Nonprofit profile at a glance
- EIN
- 822639625
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Lincolnton, NC, USA
- Rating
- 91
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Parent/Teacher Group
Reported finances
- Revenue
- $119,866
- Expenses
- $119,101
- Assets
- $24,225
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Erica Batounis (President)
- Sherry Cloniger (Vice President)
People named in this filing
- Erica Batounis (President)
- Sherry Cloniger (Vice President)
- Alyssa Martinez (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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support the educational mission of the elementary school by providing financial and volunteer support for students teachers and school programs.
What it reported doing in 2025
The organization funded the purchase and installation of a new playground for the elementary school using a restricted corporate grant and additional fundraising proceeds. The PTO paid the playground vendor directly and ownership of the playground was transferred to the school. The new playground provides a safe and accessible recreational area that benefits all students and supports the organizations educational and charitable mission. All staff and students benefited from the donations including approximately 300 students.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 100
- Sustainability: 29
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 0.6%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.2; rating input score 19; 19th 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: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $127K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- 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.
- Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.