Shepherd Elementary PTO

Nonprofit profile at a glance

EIN
921716339
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024
Location
Shepherd, MI, USA
Phone
9893301041
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$28,593
Expenses
$31,194
Assets
$7,430
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Lauren Adams (President)
  • Lindsey Read Smith (Vice President)

People named in this filing

  • Lauren Adams (President)
  • Lindsey Read Smith (Vice President)
  • Christine Baker (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

We supply support and funds for our public school teachers, staff, and students. We put on community events to build a lasting impact on our students and their families.

What it reported doing in 2024

Girls Gala and Boys Bash are our free family dances. We invite the entire student body to bring an adult with them to dance, play games, win prizes, and take a professional photo. We have local companies sponsor raffle prizes for the students to win throughout the night. All of this is free of charge. The most recent events hosted roughly 500 students along with adults over two nights. It is a great bonding experience for students and their chosen adult- mostly parents, but we have quite a few older siblings, grandparents, and guardians attend.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 80% for direct work, and 20% for grants.

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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 82
  • Sustainability: 35
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.8%; rating input score 68
  • Program expense ratio: 62.2%; rating input score 62

Transparency & Controls

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

Sustainability

  • Operating margin: -9.1%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -20% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: -27.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -28.6% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 67.8% of revenue deployed · 62.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $19K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2023 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.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.