Sparta Elementary Pta

Nonprofit profile at a glance

EIN
562207545
IRS 990-EZ coverage
2013–2015
Forms available
Form 990-EZ 2015
Location
Sparta, NC, USA
Phone
3369270223
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$12,735
Expenses
$10,788
Assets
$7,021

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • PENNY SMITH (PRESIDENT)
  • AMY GREENE (VICE PRESIDENT)

People named in this filing

  • PENNY SMITH (PRESIDENT)
  • AMY GREENE (VICE PRESIDENT)
  • ELAINE NICHOLS (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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

School fundraisers

What it reported doing in 2015

Raise money for school projects

Operating model

Revenue model
Other-operating. 95% 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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 20
  • Transparency & Controls: 82
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.1%; rating input score 19
  • Program expense ratio: 22.5%; rating input score 23

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 15.3%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.65; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -36.6% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 52.9% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 26.8% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 19.1% of revenue deployed · 22.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2013 to 2015
  • 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 — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.