Shasta Elementary Parent Teacher Organization

Nonprofit profile at a glance

EIN
270026840
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Chico, CA, USA
Phone
5308913141
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$100,308
Expenses
$75,715
Assets
$347,017
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Katie Dufault (PRESIDENT)
  • Cassie Wood (VICE PRESIDENT)

People named in this filing

  • Katie Dufault (PRESIDENT)
  • Cassie Wood (VICE PRESIDENT)
  • Claire McLean (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Shasta PTO's goal is to provide items and activities that are no longer available or WHERE funding IS NO LONGER provided by the school district. Funds are donated to the school and individual classrooms for field trips, books and other vital supplies. In addition, Shasta PTO is active in generating school pride and support of both students and parents. SCHOOL BY PROVIDING SUPPORT FOR THEIR EDUCATIONAL AND RECREATIONAL NEEDS.

What it reported doing in 2024

Reimbursements and funds available for the purchase of classroom supplies

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
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. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: $1.4 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.5%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 4.58; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -42.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 96.4% of spending went to programs
  • Governance: 0 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $73K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2022 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 — Accountability: Governance controls: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Program expense growth scored 0/100.