Spencer Elementary School Parent Teacher Organization

Nonprofit profile at a glance

EIN
455185877
IRS 990-EZ coverage
2023–2024
Forms available
Form 990-EZ 2024, Form 990-N 2022
Location
Brighton, MI, USA
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$67,983
Expenses
$49,418
Assets
$100,272

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

Leadership & pay

3 people listed

Executive titles in this filing

  • AMBER GAINES (CO-PRESIDENT)
  • COLLEEN GAIEFSKY (CO-PRESIDENT)

People named in this filing

  • AMBER GAINES (CO-PRESIDENT)
  • COLLEEN GAIEFSKY (CO-PRESIDENT)
  • MICHELE LEWIS (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The parent teacher organization (pto) for spencer elementary is a team dedicated to serve the community and enhance the educational opportunities of our children. The pto's mission is to maximize educational opportunities for the children by supporting their academic, social, cultural, and emotional development throughout the school year. We will accomplish this by maximizing the efforts of our families and volunteers in support of the school principal, the staff, every teacher, and most importantly our children. Inherent in this mission is the belief that all children can have fun learning, and that the adults in our school, the parents of our students, and the community in which we live can make a difference in the lives of our students.

What it reported doing in 2024

Our goal is to create a sense of community within the walls of spencer elementary by working together to accomplish common goals. As a spencer parent, you are automatically a member of the parent-teacher organization. The spencer pto is active throughout the entire school year. Together with the teachers and staff, we provide fun, interesting and educational programs and events. The pto sponsors events year round. In addition to monthly pto meetings, we host one family night per month, support in-school events, district-wide efforts, staff appreciation, and more.

Operating model

Revenue model
Other-operating. 85% of the money available for current operations came from other operating 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 82
  • Sustainability: 63
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 79
  • 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: Limited

Sustainability

  • Operating margin: 27.3%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.03; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -28.6% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -13.9% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 20.4% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $54K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.