Civic Intelligence

Wes-Mac Parent Teachers Organization

EIN 04-3157272 • 501(c)3 • Wesport, MA

Pub. 78 Eligible

Profile

To provide educational enrichment to the children of the westport elementary school system.

380 Old County RdWesport, MA 02790

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.41x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.53x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

56th percentile

1.0%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-17%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$115,187

Up $1,144 (+1.0%) from 2024

Liabilities

Down

$47,043

Down $10,454 (-18%) from 2024

Net Assets

Up

$68,144

Up $11,598 (+21%) from 2024

Operations
Liabilities / Revenue92nd percentileNet Margin67th percentile

Revenue

Down

$88,486

Down $18,357 (-17%) from 2024

Expenses

Down

$76,887

Down $55,233 (-42%) from 2024

Net Income

Up

$11,599

Up $36,876 (+146%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2014: $61,849Liabilities 2014: $0Net Assets 2014: $61,8492014Assets 2015: $93,653Liabilities 2015: $0Net Assets 2015: $93,6532015Assets 2016: $104,029Liabilities 2016: $0Net Assets 2016: $104,0292016Assets 2017: $91,852Liabilities 2017: $0Net Assets 2017: $91,8522017Assets 2018: $84,549Liabilities 2018: $10,370Net Assets 2018: $74,1792018Assets 2019: $94,036Liabilities 2019: $7,358Net Assets 2019: $86,6782019Assets 2020: $73,048Liabilities 2020: $6,847Net Assets 2020: $66,2012020Assets 2021: $62,645Liabilities 2021: $18,148Net Assets 2021: $44,4972021Assets 2022: $87,058Liabilities 2022: $27,804Net Assets 2022: $59,2542022Assets 2023: $115,877Liabilities 2023: $34,056Net Assets 2023: $81,8212023Assets 2024: $114,043Liabilities 2024: $57,497Net Assets 2024: $56,5462024Assets 2025: $115,187Liabilities 2025: $47,043Net Assets 2025: $68,1442025

Highlighted filing

2025

Assets$115,187
Liabilities$47,043
Net Assets$68,144
Open 2025 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2014: $145,487Expenses 2014: $110,200Net Income 2014: $35,2872014Revenue 2015: $144,360Expenses 2015: $112,556Net Income 2015: $31,8042015Revenue 2016: $170,883Expenses 2016: $160,506Net Income 2016: $10,3772016Revenue 2017: $175,930Expenses 2017: $188,107Net Income 2017: -$12,1772017Revenue 2018: $133,238Expenses 2018: $138,966Net Income 2018: -$5,7282018Revenue 2019: $168,604Expenses 2019: $156,104Net Income 2019: $12,5002019Revenue 2020: $86,148Expenses 2020: $106,625Net Income 2020: -$20,4772020Revenue 2021: $15,601Expenses 2021: $37,305Net Income 2021: -$21,7042021Revenue 2022: $66,404Expenses 2022: $51,647Net Income 2022: $14,7572022Revenue 2023: $114,138Expenses 2023: $91,571Net Income 2023: $22,5672023Revenue 2024: $106,843Expenses 2024: $132,120Net Income 2024: -$25,2772024Revenue 2025: $88,486Expenses 2025: $76,887Net Income 2025: $11,5992025

Highlighted filing

2025

Revenue$88,486
Expenses$76,887
Net Income$11,599
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$115,187
Liabilities
$47,043
Net assets
$68,144
Revenue
$88,486
Expenses
$76,887
Net income
$11,599
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.15$0.47$0.68$0.88$0.77$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.57$0.57$1.07$1.32$0.25
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.34$0.82$1.14$0.92$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.28$0.59$0.66$0.52$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.18$0.44$0.16$0.37$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.07$0.66$0.86$1.07$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.07$0.87$1.69$1.56$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.10$0.74$1.33$1.39$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$1.76$1.88$0.12
2016Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$1.71$1.61$0.10
2015Summary only. Only limited summary data is available for this year.$0.94$0.00$0.94$1.44$1.13$0.32
2014Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$1.45$1.10$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 28, 2025
Return Version
2024v5.0
Gross Receipts
$88,486
Mission and Program Overview

Mission

To provide educational enrichment to the children of the westport elementary school system.

Program Services

DescriptionGrantsExpenses
EDUCATIONAL ENRICHMENT ABOVE AND BEYOND THE EXISTING SCHOOL CURRICULUM PROVIDED TO STUDENTS OF WESTPORT ELEMENTARY AND ALICE A MACOMBER SHCOOLS OF WESTPORT MA-$76,052
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KRISTEN WILEYPresident/Di-$0--
KRISTEN FERREIRATreasurer-$0--
RACHEL DELEOClerk-$0--
REBECCA RYANVice Preside-$0--
Filing and Contact Details

Filer

Filer Name
Wes-mac Parent Teacher Organization
EIN
04-3157272
Phone
5086795259
Address
380 OLD COUNTY RD, WESPORT, MA 02790

Signing Officer

Name
Kristen Wiley
Title
President/director
Phone
5086795259
Signed
2025-10-28

Preparer

Firm
Sylvia & Hurd Tax and Accounting Inc
Address
45 SLOCUM ROAD SUITE 2C, DARTMOUTH, MA 02747
Preparer
Michele M Hurd Ea
Phone
5089961754
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses assemblies & transporation 15,741 teacher supplies 8,280 afterschool, comedy, family f 36,864 harlem, holiday & movies 9,314 kids challenge 480 pto expenses 5,373 filing fee 235 total 76,287”

Form 990-ez, Part II, Line 24

“Prepaid expenses and deferred charges 2,683 2,285 total 2,683 2,285”

Form 990-ez, Part II, Line 26

“Other l/term liabities 57,497 47,043”

Form 990-ez, Part III

“To provide educational enrichment to the children of the westport elementary school system.”

Raw XML Appendix140 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KRISTEN FERREIRA
IRS990EZ/BooksInCareOfDetail/PhoneNum05086795259
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0380 OLD COUNTY ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WESTPORT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002790
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0111359
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0112902
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt059656
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011599
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0600
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0114042
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0115187
IRS990EZ/GrossReceiptsAmt088486
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt056545
IRS990EZ/NetAssetsOrFundBalancesEOYAmt068144
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt056545
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt068144
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KRISTEN WILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KRISTEN FERREIRA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RACHEL DELEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3REBECCA RYAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT/DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02683
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02285
IRS990EZ/OtherExpensesTotalAmt076287
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE EDUCATIONAL ENRICHMENT TO THE CHILDREN OF THE WESTPORT ELEMENTARY SCHOOL SYSTEM.
IRS990EZ/ProgramServiceRevenueAmt028830
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATIONAL ENRICHMENT ABOVE AND BEYOND THE EXISTING SCHOOL CURRICULUM PROVIDED TO STUDENTS OF WESTPORT ELEMENTARY AND ALICE A MACOMBER SHCOOLS OF WESTPORT MA
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt076052
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt057497
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt047043
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt076887
IRS990EZ/TotalProgramServiceExpensesAmt076052
IRS990EZ/TotalRevenueAmt088486
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt059656
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt084183
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt092908
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0237267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt028830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt022660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt021230
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt072720
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0309987
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt088486
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0106843
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0114138
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0520
IRS990ScheduleA/Total509Grp/TotalAmt0309987
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt088486
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0106843
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0114138
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0520
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0309987
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ASSEMBLIES & TRANSPORATION 15,741 TEACHER SUPPLIES 8,280 AFTERSCHOOL, COMEDY, FAMILY F 36,864 HARLEM, HOLIDAY & MOVIES 9,314 KIDS CHALLENGE 480 PTO EXPENSES 5,373 FILING FEE 235 TOTAL 76,287
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PREPAID EXPENSES AND DEFERRED CHARGES 2,683 2,285 TOTAL 2,683 2,285
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER L/TERM LIABITIES 57,497 47,043
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROVIDE EDUCATIONAL ENRICHMENT TO THE CHILDREN OF THE WESTPORT ELEMENTARY SCHOOL SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTEN WILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05086795259
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WES-MAC PARENT TEACHER ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0WES-
ReturnHeader/Filer/EIN0043157272
ReturnHeader/Filer/PhoneNum05086795259
ReturnHeader/Filer/USAddress/AddressLine1Txt0380 OLD COUNTY RD
ReturnHeader/Filer/USAddress/CityNm0WESPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002790
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832084997
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SYLVIA & HURD TAX AND ACCOUNTING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045 SLOCUM ROAD SUITE 2C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DARTMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002747
ReturnHeader/PreparerPersonGrp/PhoneNum05089961754
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELE M HURD EA
ReturnHeader/ReturnTs02025-11-03T08:31:12-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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