Waterville Parents Asssociation

Nonprofit profile at a glance

EIN
223969836
IRS 990-EZ coverage
2018–2024
Forms available
Form 990 2023, Form 990-EZ 2024
Location
Waterville, OH, USA
Phone
4198782436
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$134,362
Expenses
$127,642
Assets
$101,047

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MARISA MCLEOD (PRESIDENT)
  • STACEY BROWN (VICE PRESIDENT)

People named in this filing

  • MARISA MCLEOD (PRESIDENT)
  • STACEY BROWN (VICE PRESIDENT)
  • LISA ADAMS (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

A booster club organized and operated in conjuction with and for the benefit of students of public primary or secondary schools

What it reported doing in 2024

Spring spectacular-this is our end of year event for the students of the school. The students enjoy various field day activities, carnival games, inflatables and refreshments.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
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

REVIEW - 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: 8
  • Transparency & Controls: 75
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.5%; rating input score 8
  • Program expense ratio: 8.9%; rating input score 9

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 3rd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 5%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 25.8% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 8.5% of revenue deployed · 8.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $11K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 8/100.
  • High — Financial Efficiency: Program expense ratio scored 9/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.