Union Grove Elementary School Pto

Nonprofit profile at a glance

EIN: 273462260
IRS 990-EZ coverage: 2011–2020
Forms available: Form 990-EZ 2020, Form 990-N 2015
Location: Union Grove, WI, USA
Phone: 2628780789
Rating: 65
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Parent/Teacher Group

Reported finances

Revenue: $26,006
Expenses: $28,123
Assets: $12,116

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

KATY JOHNSON (PRESIDENT)
LYNDA STUDEY (VICE PRESIDENT)

People named in this filing

KATY JOHNSON (PRESIDENT)
LYNDA STUDEY (VICE PRESIDENT)
AMANDA NEURING (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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Volunteer organization

What it reported doing in 2020

Supplemental seading program

Operating model

Revenue model: Earned-program. 100% of the money available for current operations came from fees and other program 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 - The filed numbers largely add up and program spending 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: 53
Transparency & Controls: 82
Sustainability: 30
Growth: 80

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 54.6%; rating input score 55
Program expense ratio: 50.5%; rating input score 50

Transparency & Controls

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

Sustainability

Operating margin: -8.1%; rating input score 37; 37th percentile among comparable filings
Total-asset coverage ratio: 0.43; rating input score 19; 19th 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: 3.9% per year; rating input score 100; 72nd percentile among comparable filings
Revenue growth: 0% per year; rating input score 100; 66th percentile among comparable filings
Asset growth: -1.3% per year; rating input score 0; 34th percentile among comparable filings

Details

Where the money goes: 54.6% of revenue deployed · 50.5% of spending went to programs
Governance: Filed governance answers
Accomplishments: 3 filed program accomplishments · $14K in reported program spending
Leadership: top reported pay $0 · 5 people listed
Consistency: 6 of 6 current checks pass
Schedules: 2 filed schedules
Filing history: 9 filing years from 2011 to 2020
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

Review — Financial Efficiency: Mission deployment rate scored 55/100.
Review — Financial Efficiency: Program expense ratio scored 50/100.
Moderate — Sustainability: Operating margin scored 37/100.
High — Sustainability: Total-asset coverage ratio scored 19/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.