Shms Pto

Nonprofit profile at a glance

EIN
331897746
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025
Location
Bloomfield Hills, MI, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$1,334
Expenses
$6,805
Assets
$23,498
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Corinne Babcock (PTO Co-President and Treasurer)
  • Lauren Canner (PTO Co-President)

People named in this filing

  • Corinne Babcock (PTO Co-President and Treasurer)
  • Sarah Ming (Communications & Secretary)
  • Lauren Canner (PTO Co-President)

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

Local parent-teacher organization for middle school

What it reported doing in 2025

Supported teachers, staff and students throughout the year with gifts and reimbursements. Held beginning and end of year parties and grade level party. Funded improvements to school courtyard.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
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: 82
  • Sustainability: 38
  • Growth: 40

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; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -410.1%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 3.45; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 52.8% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -121.1% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -20.9% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • 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.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.