Civic Intelligence

Gemini Elementary School Parent Teacher Organization Inc.

990EZ • Fiscal year 2024 • EIN 06-1727456

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 30, 2024

Organization ProfileGEMINI-PTO-863637.SQUARE.SITE
2100 Oak StreetMelbourne Beach, FL 32951

(321) 431-2293

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

88th percentile

69%

Faster asset growth than 88% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-12%

Faster revenue growth than 32% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$31,637

Up $12,870 (+69%) from 2023

Net Assets

Up

$31,637

Up $12,870 (+69%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin71st percentile

Revenue

Down

$76,159

Down $10,510 (-12%) from 2023

Expenses

Down

$63,288

Down $46,456 (-42%) from 2023

Net Income

Up

$12,871

Up $35,946 (+156%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$80K$60K$40K$20K$0Assets 2012: $11,613Liabilities 2012: $02012Assets 2013: $12,910Liabilities 2013: $02013Assets 2014: $42,200Liabilities 2014: $0Net Assets 2014: $42,2002014Assets 2015: $30,267Liabilities 2015: $0Net Assets 2015: $30,2672015Assets 2016: $28,874Liabilities 2016: $0Net Assets 2016: $28,8742016Assets 2017: $39,324Liabilities 2017: $5,925Net Assets 2017: $33,3992017Assets 2018: $48,771Liabilities 2018: $0Net Assets 2018: $48,7712018Assets 2019: $60,189Liabilities 2019: $0Net Assets 2019: $60,1892019Assets 2020: $69,403Liabilities 2020: $0Net Assets 2020: $69,4032020Assets 2021: $32,383Liabilities 2021: $0Net Assets 2021: $32,3832021Assets 2022: $41,841Liabilities 2022: $0Net Assets 2022: $41,8412022Assets 2023: $18,767Liabilities 2023: $0Net Assets 2023: $18,7672023Assets 2024: $31,637Liabilities 2024: $0Net Assets 2024: $31,6372024Assets 2025: $38,512Liabilities 2025: $0Net Assets 2025: $38,5122025

Highlighted filing

2024

Assets$31,637
Liabilities$0
Net Assets$31,637
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $21,394Expenses 2012: $14,781Net Income 2012: $6,6132012Revenue 2013: $40,272Expenses 2013: $38,975Net Income 2013: $1,2972013Revenue 2014: $58,188Expenses 2014: $28,898Net Income 2014: $29,2902014Revenue 2015: $44,784Expenses 2015: $56,717Net Income 2015: -$11,9332015Revenue 2016: $41,754Expenses 2016: $43,147Net Income 2016: -$1,3932016Revenue 2017: $39,022Expenses 2017: $34,497Net Income 2017: $4,5252017Revenue 2018: $43,462Expenses 2018: $28,090Net Income 2018: $15,3722018Revenue 2019: $63,928Expenses 2019: $52,511Net Income 2019: $11,4172019Revenue 2020: $71,177Expenses 2020: $61,963Net Income 2020: $9,2142020Revenue 2021: $54,910Expenses 2021: $91,929Net Income 2021: -$37,0192021Revenue 2022: $48,242Expenses 2022: $38,783Net Income 2022: $9,4592022Revenue 2023: $86,669Expenses 2023: $109,744Net Income 2023: -$23,0752023Revenue 2024: $76,159Expenses 2024: $63,288Net Income 2024: $12,8712024Revenue 2025: $50,880Expenses 2025: $44,005Net Income 2025: $6,8752025

Highlighted filing

2024

Revenue$76,159
Expenses$63,288
Net Income$12,871
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 30, 2024
Return Version
2023v5.0
Gross Receipts
$81,557
Mission and Program Overview

Mission

Enhance education opportunities of students

Enhance education opportunities for students

Program Services

DescriptionGrantsExpenses
FACILITY ENHANCEMENTS FOR THE ART, LIBRARY, MUSIC, TECHNOLOGY AND PHYSICAL EDUCATION DEPARTMENTS.-$35,413
ENHANCE EDUCATIONAL OPPORTUNITIES FOR STUDENTS AND PROVIDE ADDITIONAL SUPPORT TO THE TEACHERS. PROVIDE FUNDS TO TEACHERS TO REIMBURSE THEM FOR OUT-OF-POCKET EXPENSES FOR CHILDRENDS NEEDS.-$4,952
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LINDSAY ISHMANPresidentPT$0--
SARA RUSSOVice Preside-$0--
ASHLEY LUND2nd Vice Pre-$0--
LAUREN PARVINTreasurerPT$0--
CHELSEA HANSENRecording Se-$0--
BRITTNEY ROBBINSCorrespondin-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jog-a-thon$28,907$28,907-$28,907
Yearbook$9,556$9,556-$9,556
Total Events$59,813$59,813$5,398$54,415
Filing and Contact Details

Filer

Filer Name
Gemini Elementary School Pto
EIN
06-1727456
Phone
3214312293
Address
2100 OAK STREET, MELBOURNE BEACH, FL 32951

Signing Officer

Name
Lindsay Ishman
Title
President
Phone
3214312293
Signed
2024-10-30
Discuss with paid preparer
Yes

Preparer

Firm
Kmetz Elwell Graham & Assoc Pllc
Address
2800 OCEAN DRIVE, VERO BEACH, FL 32963-2064
Preparer
Stephanie Freetly CPA
Phone
7722316902
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Other misc other expenses 3,610 expenses office 190 meeting/meals 1,398 licenses & taxes 123 school programs 33,255 special activities 4,952 quickbooks fee 360 bank & square fees 21 presidents fund 106 department fund 2,158 total 46,173”

Form 990-ez, Part II

“Enhance education opportunities of students”

Raw XML Appendix152 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/PersonNm0LINDSAY ISHMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum03214312293
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02100 OAK STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MELBOURNE BEACH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd032951
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018766
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031637
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09529
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt012871
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt017115
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt018766
IRS990EZ/Form990TotalAssetsGrp/EOYAmt031637
IRS990EZ/FundraisingGrossIncomeAmt072025
IRS990EZ/GrossReceiptsAmt081557
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt018766
IRS990EZ/NetAssetsOrFundBalancesEOYAmt031637
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt018766
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt031637
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LINDSAY ISHMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SARA RUSSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ASHLEY LUND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LAUREN PARVIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHELSEA HANSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BRITTNEY ROBBINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4RECORDING SE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CORRESPONDIN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt046173
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENHANCE EDUCATION OPPORTUNITIES FOR STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FACILITY ENHANCEMENTS FOR THE ART, LIBRARY, MUSIC, TECHNOLOGY AND PHYSICAL EDUCATION DEPARTMENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ENHANCE EDUCATIONAL OPPORTUNITIES FOR STUDENTS AND PROVIDE ADDITIONAL SUPPORT TO THE TEACHERS. PROVIDE FUNDS TO TEACHERS TO REIMBURSE THEM FOR OUT-OF-POCKET EXPENSES FOR CHILDRENDS NEEDS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt035413
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt14952
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt05398
IRS990EZ/SpecialEventsNetIncomeLossAmt066627
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt063288
IRS990EZ/TotalProgramServiceExpensesAmt040365
IRS990EZ/TotalRevenueAmt076159
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0GEMINI-PTO-863637.SQUARE.SITE
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt09529
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt09535
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04044
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03832
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt018493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt045433
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0320724
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt045433
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt09529
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt09535
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04044
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03832
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt018493
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt045433
IRS990ScheduleA/TotalSupportAmt045433
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05398
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0JOG-A-THON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0YEARBOOK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028907
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt021350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt059813
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028907
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt021350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt059813
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt054415
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05398
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05398
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER MISC OTHER EXPENSES 3,610 EXPENSES OFFICE 190 MEETING/MEALS 1,398 LICENSES & TAXES 123 SCHOOL PROGRAMS 33,255 SPECIAL ACTIVITIES 4,952 QUICKBOOKS FEE 360 BANK & SQUARE FEES 21 PRESIDENTS FUND 106 DEPARTMENT FUND 2,158 TOTAL 46,173
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENHANCE EDUCATION OPPORTUNITIES OF STUDENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDSAY ISHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03214312293
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GEMINI ELEMENTARY SCHOOL PTO
ReturnHeader/Filer/BusinessNameControlTxt0GEMI
ReturnHeader/Filer/EIN0061727456
ReturnHeader/Filer/PhoneNum03214312293
ReturnHeader/Filer/USAddress/AddressLine1Txt02100 OAK STREET
ReturnHeader/Filer/USAddress/CityNm0MELBOURNE BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032951
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271238921
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KMETZ ELWELL GRAHAM & ASSOC PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02800 OCEAN DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VERO BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0329632064
ReturnHeader/PreparerPersonGrp/PhoneNum07722316902
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE FREETLY CPA
ReturnHeader/ReturnTs02024-11-19T10:37:49-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,637
Liabilities
$0
Net assets
$31,637
Revenue
$76,159
Expenses
$63,288
Net income
$12,871
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.51$0.44$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.76$0.63$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.87$1.10$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.48$0.39$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.55$0.92$0.37
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.71$0.62$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.64$0.53$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.43$0.28$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.06$0.33$0.39$0.34$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.42$0.43$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.45$0.57$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.58$0.29$0.29
2013Summary only. Only limited summary data is available for this year.$0.13$0.00$0.40$0.39$0.01
2012Summary only. Only limited summary data is available for this year.$0.12$0.00$0.21$0.15$0.07