W J Cooper Elementary Sch Pta Inc

Nonprofit profile at a glance

EIN
611447369
IRS 990-EZ coverage
2010–2023
Forms available
Form 990-EZ 2023, Form 990-N 2021
Location
Loganville, GA, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$45,498
Expenses
$53,253
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Jessica Fouts (President)
  • Melissa Kiefer (Vice President)

People named in this filing

  • Tranika Raines (Treasurer)
  • Jessica Fouts (President)
  • Melissa Kiefer (Vice 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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O For Explanation

What it reported doing in 2023

School Support Funds to WJC ES for Theatre, Music Stage, Hosp School, and EL Books. Additional funds to teachers incl classrm, supplies, field trips, and class acquarium.

Operating model

Revenue model
Other-operating. 84% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 63% of its reported program spending out as grants.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 82
  • Sustainability: 19
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 85.1%; rating input score 85

Transparency & Controls

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

Sustainability

  • Operating margin: -17%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd 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: -3.5% per year; rating input score 0; 40th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 85.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $45K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2010 to 2023
  • 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 — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.