Lancaster Parent Teacher Organization

990EZ • Fiscal year 2019 • EIN 04-3031122

Aug 01, 2018 to Jul 31, 2019 • Filed on Jan 08, 2020

Organization Profile N/A

103 Hollywood DriveLancaster, MA 01523

(978) 365-4558

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

-25%

Higher net margin than 14% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

-9.8%

Faster asset growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

-20%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet

Liabilities / Assets57th percentile

Assets

Down

$76,240

Down $8,301 (-9.8%) from 2018

Net Assets

Down

$76,240

Down $8,301 (-9.8%) from 2018

Liabilities

Flat

Flat from 2018

Revenue And Expenses

Liabilities / Revenue57th percentile Net Margin14th percentile

Revenue

Down

$35,087

Down $8,763 (-20%) from 2018

Expenses

Down

$43,976

Down $2,941 (-6.3%) from 2018

Net Income

Down

-$8,889

Down $5,822 (-190%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2019

Assets$76,240

Liabilities$0

Net Assets$76,240

Open 2019 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2019

Revenue$35,087

Expenses$43,976

Net Income-$8,889

Open 2019 Filing

Jump To

Filing Snapshot

Filing Period: Aug 1, 2018 to Jul 31, 2019
Signed: Jan 8, 2020
Return Version: 2018v3.2
Gross Receipts: $35,087

Mission and Program Overview

Mission

To provide academic and cultural enrichment to the lancaster elementary and middle schools.

Program Services

Description	Grants	Expenses
FIELD TRIPS, CLASSROOM EVENTS AND PROGRAMS, CLASSROOM SUPPLIES AND EQUIPMENT.	-	$42,740
FIELD TRIPS, CLASSROOM EVENTS & PROGRAMS, CLASSROOM SUPPLIES & EQUIPMENT	-	-

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JESSICA KING	Treasurer	-	$0	-	-
MEGAN BATES	Co-President	-	$0	-	-
AMIE CARABELLO	Co-President	-	$0	-	-
SABRINA DEMERS	Vice Preside	-	$0	-	-
MARCIE GIANNATTASIO	Secretary	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Lancaster Pto
EIN: 04-3031122
Address: 103 HOLLYWOOD DRIVE, LANCASTER, MA 01523

Signing Officer

Name: Jessica King
Title: Treasurer
Phone: 9783654558
Signed: 2020-01-08
Discuss with paid preparer: Yes

Preparer

Firm: Ronald Leger Jr CPA Pc
Address: 680 MECHANIC ST STE 130, LEOMINSTER, MA 01453-4455
Preparer: Ronald Leger Jr CPA Mst
Phone: 9784666500

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 495 summer theatre 9,492 scholarships 2,402 field trips 5,086 teacher appreciation 857 teacher supplies 1,811 natures class room 3,251 cultural enrichment 11,681 other events 854 miscellaneous expense 252 supplies 149 business 840 school spirit 2,350 daughter dance 1,645 auction expenses 2,070 total 43,235”

Form 990-ez, Part I, Line 20

“Retained earnings adj. 588”

Form 990-ez, Part III

“To provide academic and cultural enrichment to the lancaster elementary and middle schools.”

Form 990-ez, Part III, Line 31

“Field trips, classroom events & programs, classroom supplies & equipment”

Raw XML Appendix165 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	JESSICA KING
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	9783654558
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	46 HEMLOCK LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	LANCASTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	01523
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	84541
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	76240
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-8889
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	741
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	84541
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	76240
IRS990EZ/GrossReceiptsAmt	0	35087
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	69
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	780
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	84541
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	76240
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	84541
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	76240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	JESSICA KING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	MEGAN BATES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	AMIE CARABELLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	SABRINA DEMERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	MARCIE GIANNATTASIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	CO-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	CO-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	SECRETARY
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherChangesInNetAssetsAmt	0	588
IRS990EZ/OtherExpensesTotalAmt	0	43235
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	TO PROVIDE ACADEMIC AND CULTURAL ENRICHMENT TO THE LANCASTER ELEMENTARY AND MIDDLE SCHOOLS.
IRS990EZ/ProgramServiceRevenueAmt	0	34238
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	FIELD TRIPS, CLASSROOM EVENTS AND PROGRAMS, CLASSROOM SUPPLIES AND EQUIPMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	FIELD TRIPS, CLASSROOM EVENTS & PROGRAMS, CLASSROOM SUPPLIES & EQUIPMENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	42740
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	MA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	43976
IRS990EZ/TotalProgramServiceExpensesAmt	0	42740
IRS990EZ/TotalRevenueAmt	0	35087
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationAssocInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	2377
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	3930
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	2000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	1750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	2627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	12684
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt	0	69
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt	0	68
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	55
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt	0	236
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	253
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	681
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	32641
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	39852
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt	0	76660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt	0	69237
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt	0	62934
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	281324
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt	0	69
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt	0	68
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	55
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt	0	236
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt	0	253
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	681
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00000
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	0.99770
IRS990ScheduleA/PublicSupportPY509Pct	0	0.99680
IRS990ScheduleA/PublicSupportTotal509Amt	0	294008
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	35018
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	43782
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	78660
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	70987
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	65561
IRS990ScheduleA/Total509Grp/TotalAmt	0	294008
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	35087
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	43850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	78715
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	71223
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	65814
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	294689
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES INSURANCE 495 SUMMER THEATRE 9,492 SCHOLARSHIPS 2,402 FIELD TRIPS 5,086 TEACHER APPRECIATION 857 TEACHER SUPPLIES 1,811 NATURES CLASS ROOM 3,251 CULTURAL ENRICHMENT 11,681 OTHER EVENTS 854 MISCELLANEOUS EXPENSE 252 SUPPLIES 149 BUSINESS 840 SCHOOL SPIRIT 2,350 DAUGHTER DANCE 1,645 AUCTION EXPENSES 2,070 TOTAL 43,235
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	RETAINED EARNINGS ADJ. 588
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	TO PROVIDE ACADEMIC AND CULTURAL ENRICHMENT TO THE LANCASTER ELEMENTARY AND MIDDLE SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	FIELD TRIPS, CLASSROOM EVENTS & PROGRAMS, CLASSROOM SUPPLIES & EQUIPMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	JESSICA KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	9783654558
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2020-01-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	LANCASTER PTO
ReturnHeader/Filer/BusinessNameControlTxt	0	LANC
ReturnHeader/Filer/EIN	0	043031122
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	103 HOLLYWOOD DRIVE
ReturnHeader/Filer/USAddress/CityNm	0	LANCASTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MA
ReturnHeader/Filer/USAddress/ZIPCd	0	01523
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	EA64604584A5302E0D4E01BBEB2B518ADD5F8C74
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	EA64604584A5302E0D4E01BBEB2B518ADD5F8C74
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	52.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt	0	2020-01-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	CS
ReturnHeader/FilingSecurityInformation/IPTm	0	12:39:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	043288240
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	RONALD LEGER JR CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	680 MECHANIC ST STE 130
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	LEOMINSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	014534455
ReturnHeader/PreparerPersonGrp/PhoneNum	0	9784666500
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2020-01-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	RONALD LEGER JR CPA MST
ReturnHeader/ReturnTs	0	2020-01-26T12:39:02-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2018-08-01
ReturnHeader/TaxPeriodEndDt	0	2019-07-31
ReturnHeader/TaxYr	0	2018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $76,240
Liabilities: $0
Net assets: $76,240
Revenue: $35,087
Expenses: $43,976
Net income: -$8,889

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$89.3		$89.3	$55.9	$51.5	$4.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$89.5	$0.00	$89.5	$42.9	$29.6	$13.3
2019Detailed filing. Detailed filing data is available for this year.	$76.2	$0.00	$76.2	$35.1	$44.0	$8.89
2018Detailed filing. Detailed filing data is available for this year.	$84.5	$0.00	$84.5	$43.9	$46.9	$3.07
2017Detailed filing. Detailed filing data is available for this year.	$87.6	$0.00	$87.6	$78.7	$64.0	$14.8
2016Detailed filing. Detailed filing data is available for this year.	$72.8	$0.00	$72.8	$71.2	$69.2	$2.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$70.8	$0.00	$70.8	$65.8	$66.2	$0.37
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.	$71.2	$0.00	$71.2	$42.7	$53.7	$10.9
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$82.1	$0.00	$82.1	$34.5	$26.1	$8.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$73.7		$73.7	$27.1	$17.5	$9.64
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$64.1		$64.1	$43.1	$26.1	$17.0