White Knoll Elementary Pta

Nonprofit profile at a glance

EIN
570918440
IRS 990-EZ coverage
2010–2011
Forms available
Form 990-EZ 2011
Location
West Columbia, SC, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Parent/Teacher Group

Reported finances

Revenue
$28,872
Expenses
$36,645
Assets
$1,142

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

8 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Financial support for students, teacher enrichment, education, school improvement, volunteer involvement, community involvement and participation.

What it reported doing in 2011

Assistance financially for the purchase of major items of equipment needed which due to the limited funds from the school district, the school otherwise could not afford. Funds are also utilized for class field trips, annual school field day games, red ribbon week to encourage students to avoid alcohol and drugs. Funds also go toward various training programs and other services for the faculty such as nursing seminars during the year being reported on.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 82
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.2%; rating input score 72
  • Program expense ratio: 56.9%; rating input score 57

Transparency & Controls

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

Sustainability

  • Operating margin: -26.9%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -69.1% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -80.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -154.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 72.2% of revenue deployed · 56.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $21K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.