Berkley Parent Teachers Organization

990EZ • Fiscal year 2014 • EIN 04-3404921

Sep 01, 2013 to Aug 31, 2014 • Filed on Nov 26, 2014

Organization Profile N/A

59 South Main StBerkley, MA 02779

(508) 230-0563

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.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

-18%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

-30%

Faster asset growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

-8.2%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets55th percentile

Assets

Down

$11,659

Down $4,911 (-30%) from 2013

Net Assets

Down

$11,659

Down $4,911 (-30%) from 2013

Liabilities

Flat

Flat from 2013

Revenue And Expenses

Liabilities / Revenue55th percentile Net Margin17th percentile

Revenue

Down

$27,811

Down $2,499 (-8.2%) from 2013

Expenses

$32,722

Up $941 (+3.0%) from 2013

Net Income

Down

-$4,911

Down $3,440 (-234%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

Highlighted filing

2014

Assets$11,659

Liabilities$0

Net Assets$11,659

Open 2014 Filing

Operations Trend

Revenue Growth34th percentile

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

Highlighted filing

2014

Revenue$27,811

Expenses$32,722

Net Income-$4,911

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Sep 1, 2013 to Aug 31, 2014
Signed: Nov 26, 2014
Return Version: 2013v4.0
Gross Receipts: $73,094

Mission and Program Overview

Mission

Provide educational activities for students

Program Services

Description	Grants	Expenses
SPECIAL EVENTS AND FUNDRAISING TO FURTHER THE EDUCATIONAL OPPORTUNITIES AT THE BERKLEY ELEMENTARY SCHOOL BY PROVIDING BOOKS, FUNDING FIELD TRIPS, FAMILY EVENTS, PLAYGROUND EQUIPMENT AND OTHER SCHOOL SUPPLIES.	-	$29,008

Compensation and Service Providers

Top Officer Pay74th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
KAREN SALAMONE	President	PT	$0	-	-
WENDY NIGHTENGALE	Treasurer	PT	$0	-	-
VALERIE SENEY	V-President	PT	$0	-	-
ERIN KANUSE	Secretary	PT	$0	-	-
JENNIFER FRANCISCO	Principal	PT	$0	-	-
KIMBERLY HEBERT	Principal	PT	$0	-	-

Fundraising, Events, and Gaming

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Event 2	$30,060	$30,060	$18,840	$11,220
Event 1	$12,484	$12,484	$11,567	$917
Total Events	$71,171	$71,171	$45,284	$25,887

Filing and Contact Details

Filer

EIN: 04-3404921
Phone: 5082300563

Signing Officer

Name: Wendy Nightengale
Title: Treasurer
Phone: 5082300563
Signed: 2014-11-26
Discuss with paid preparer: Yes

Preparer

Preparer: Manuel Darosa CPA
Phone: 5089774872

Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Childrens events and programs 29008. Boston one fund 1000. Berkley scholarship fund 1250.”

Form 990EZ, Part II, Line 26

“UNPAID BILLS”

Raw XML Appendix177 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	WENDY NIGHTENGALE
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5082300563
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	59 S MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	BERKLEY
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	02779
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	16570
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	11659
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	1915
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-4911
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	490
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	16570
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	11659
IRS990EZ/FundraisingGrossIncomeAmt	0	71171
IRS990EZ/GainOrLossFromSaleOfAssetsAmt	0	0
IRS990EZ/GamingGrossIncomeAmt	0	0
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	0
IRS990EZ/GrossReceiptsAmt	0	73094
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	8
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	16570
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	11659
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	16570
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	11659
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	974
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	10.00
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/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	KAREN SALAMONE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	WENDY NIGHTENGALE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	VALERIE SENEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	ERIN KANUSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	JENNIFER FRANCISCO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	KIMBERLY HEBERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	V-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	PRINCIPAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	PRINCIPAL
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	31258
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	PROVIDE EDUCATIONAL ACTIVITIES FOR STUDENTS
IRS990EZ/ProgramServiceRevenueAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	SPECIAL EVENTS AND FUNDRAISING TO FURTHER THE EDUCATIONAL OPPORTUNITIES AT THE BERKLEY ELEMENTARY SCHOOL BY PROVIDING BOOKS, FUNDING FIELD TRIPS, FAMILY EVENTS, PLAYGROUND EQUIPMENT AND OTHER SCHOOL SUPPLIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	29008
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	45283
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	25888
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	MA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	32722
IRS990EZ/TotalProgramServiceExpensesAmt	0	29008
IRS990EZ/TotalRevenueAmt	0	27811
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	1915
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	4728
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	82243
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	91012
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	76577
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	256475
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	0
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt	0	7
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt	0	12
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	14
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt	0	15
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	30
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	78
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	71171
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	72145
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	143316
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt	0	7
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt	0	12
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	14
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt	0	15
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt	0	30
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	78
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00020
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0
IRS990ScheduleA/PublicSupportCY509Pct	0	0.99980
IRS990ScheduleA/PublicSupportPY509Pct	0	0.99970
IRS990ScheduleA/PublicSupportTotal170Amt	0	0
IRS990ScheduleA/PublicSupportTotal509Amt	0	399791
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	73086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	76873
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	82243
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	91012
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	76577
IRS990ScheduleA/Total509Grp/TotalAmt	0	399791
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	399869
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt	0	45284
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	12484
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt	0	30060
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt	0	28627
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	71171
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt	0	12484
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt	0	30060
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt	0	28627
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt	0	71171
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt	0	BOOK FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt	0	FALL CATALOG
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt	0	25887
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt	0	14877
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt	0	45284
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt	0	11567
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt	0	18840
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt	0	5
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	CHILDRENS EVENTS AND PROGRAMS 29008. BOSTON ONE FUND 1000. BERKLEY SCHOLARSHIP FUND 1250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	UNPAID BILLS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS	0	2016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	WENDY NIGHTENGALE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	5082300563
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-11-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	BERKLEY PARENT TEACHERS ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt	0	BERK
ReturnHeader/Filer/EIN	0	043404921
ReturnHeader/Filer/PhoneNum	0	5082300563
ReturnHeader/Filer/USAddress/AddressLine1	0	59 SOUTH MAIN ST
ReturnHeader/Filer/USAddress/City	0	BERKLEY
ReturnHeader/Filer/USAddress/State	0	MA
ReturnHeader/Filer/USAddress/ZIPCode	0	02779
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	DAROSA TAX SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	145 BROADWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	TAUNTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	027802544
ReturnHeader/PreparerPersonGrp/PhoneNum	0	5089774872
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	MANUEL DAROSA CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2015-01-13T13:30:24-08:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-09-01
ReturnHeader/TaxPeriodEndDt	0	2014-08-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $11,659
Liabilities: $0
Net assets: $11,659
Revenue: $27,811
Expenses: $32,722
Net income: -$4,911

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$31.8	$0.09	$31.7	$53.5	$45.6	$7.90
2024Detailed filing. Detailed filing data is available for this year.	$25.0	$0.09	$25.0	$63.3	$94.0	$30.7
2023Detailed filing. Detailed filing data is available for this year.	$55.1	$0.00	$55.1	$74.1	$76.6	$2.56
2022Detailed filing. Detailed filing data is available for this year.	$60.6	$0.00	$60.6	$77.5	$46.9	$30.5
2021Detailed filing. Detailed filing data is available for this year.	$30.0	$0.00	$30.0	$16.2	$10.3	$5.82
2020Detailed filing. Detailed filing data is available for this year.	$24.2	$0.00	$24.2	$44.0	$53.9	$9.91
2019Detailed filing. Detailed filing data is available for this year.	$34.1	$0.00	$34.1	$36.3	$24.7	$11.6
2018Detailed filing. Detailed filing data is available for this year.	$22.4	$0.00	$22.4	$42.4	$56.1	$13.7
2017Detailed filing. Detailed filing data is available for this year.	$36.0	$0.00	$36.0	$40.2	$22.7	$17.5
2016Detailed filing. Detailed filing data is available for this year.	$18.5	$0.00	$18.5	$28.5	$24.2	$4.32
2015Detailed filing. Detailed filing data is available for this year.	$14.2	$0.00	$14.2	$36.1	$33.6	$2.53
2014Detailed filing. Detailed filing data is available for this year.	$11.7	$0.00	$11.7	$27.8	$32.7	$4.91
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$16.6	$0.00	$16.6	$30.3	$31.8	$1.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$18.0		$18.0	$27.2	$26.3	$0.93
2011Summary only. Only limited summary data is available for this year.	$17.1	$0.00		$41.3	$43.5	$2.21