Civic Intelligence

Parent Teacher Association of Ps 38

EIN 11-3596441 • 501(c)3 • Brooklyn, NY

Profile

TO PROVIDE SUPPORT AND RESOURCES TO THE SCHOOL FOR THE BENEFIT AND EDUCATIONAL GROWTH OF THE CHILDREN; to develop a cooperative working relationship between the parents and staff of our school; to develop parent leadership and build capacity for greater involvement; to foster and encourage parent participation on all levels; and to provide opportunities and training for parents to participate in school governance and decision making.

450 Pacific StBrooklyn, NY 11217-1810

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.00x

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

NTEE B94 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.00x

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

NTEE B94 • <$500k nonprofits • Source year 2024

Net Margin

78th percentile

30%

Higher net margin than 78% of similar nonprofits.

NTEE B94 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$0

Higher top officer pay than 99% of similar nonprofits.

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

NTEE B94 • <$500k nonprofits • Source year 2024

Asset Growth

93rd percentile

92%

Faster asset growth than 93% of similar nonprofits.

NTEE B94 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

48%

Faster revenue growth than 85% of similar nonprofits.

NTEE B94 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$114,471

Up $54,921 (+92%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$114,471

Up $54,921 (+92%) from 2023

Revenue

Up

$181,597

Up $58,963 (+48%) from 2023

Expenses

Down

$127,886

Down $9,400 (-6.8%) from 2023

Net Income

Up

$53,711

Up $68,363 (+467%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2015: $1Liabilities 2015: $02015Assets 2016: $10,157Liabilities 2016: $0Net Assets 2016: $10,1572016Assets 2017: $50,985Liabilities 2017: $0Net Assets 2017: $50,9852017Assets 2018: $61,878Liabilities 2018: $0Net Assets 2018: $61,8782018Assets 2019: $46,678Liabilities 2019: $0Net Assets 2019: $46,6782019Assets 2020: $76,990Liabilities 2020: $0Net Assets 2020: $76,9902020Assets 2021: $73,114Liabilities 2021: $0Net Assets 2021: $73,1142021Assets 2022: $74,202Liabilities 2022: $0Net Assets 2022: $74,2022022Assets 2023: $59,550Liabilities 2023: $0Net Assets 2023: $59,5502023Assets 2024: $114,471Liabilities 2024: $0Net Assets 2024: $114,4712024

Highlighted filing

2024

Assets$114,471
Liabilities$0
Net Assets$114,471

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $138,886Expenses 2015: $141,564Net Income 2015: -$2,6782015Revenue 2016: $275,313Expenses 2016: $212,228Net Income 2016: $63,0852016Revenue 2017: $303,126Expenses 2017: $262,298Net Income 2017: $40,8282017Revenue 2018: $432,109Expenses 2018: $421,216Net Income 2018: $10,8932018Revenue 2019: $496,515Expenses 2019: $511,715Net Income 2019: -$15,2002019Revenue 2020: $438,941Expenses 2020: $408,629Net Income 2020: $30,3122020Revenue 2021: $60,928Expenses 2021: $64,804Net Income 2021: -$3,8762021Revenue 2022: $54,201Expenses 2022: $53,113Net Income 2022: $1,0882022Revenue 2023: $122,634Expenses 2023: $137,286Net Income 2023: -$14,6522023Revenue 2024: $181,597Expenses 2024: $127,886Net Income 2024: $53,7112024

Highlighted filing

2024

Revenue$181,597
Expenses$127,886
Net Income$53,711

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$206,229
Mission and Program Overview

Mission

TO PROVIDE SUPPORT AND RESOURCES TO THE SCHOOL FOR THE BENEFIT AND EDUCATIONAL GROWTH OF THE CHILDREN; to develop a cooperative working relationship between the parents and staff of our school; to develop parent leadership and build capacity for greater involvement; to foster and encourage parent participation on all levels; and to provide opportunities and training for parents to participate in school governance and decision making.

TO PROVIDE SUPPORT AND RESOURCES TO THE SCHOOL FOR THE BENEFIT AND EDUCATIONAL GROWTH OF TH? CHILDREN; to develop a cooperative working relationship between the parents and staff of our school; to develop parent leadership and build capacity for greater involvement; to foster and encourage parent participation on all levels; and to provide opportunities and training for parents to participate in school governance and decision making.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$44,478$104,702▲ $60,224
Land, Buildings, and Equipment, Net$16,282$9,769▼ $6,513
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$60,760$114,471▲ $53,711
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$60,760$114,471▲ $53,711
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$60,760$114,471▲ $53,711
Total Liabilities and Net Assets / Fund Balance$60,760$114,471▲ $53,711

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$9,769$6,513$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
David AderCo-President
Laura LeonardCo-President
Jennifer ZuccarelliCommunications Secretary
Rachael UgglaRecording Secretary
Natasha RossiTreasurer
Corinna PsomadakisVP Community Involvement
Bill HeiserVP Fundraising
Revenue and Support

Revenue Composition

Contributions and Grants
$94,482
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$87,115
All Other Contributions
$94,482
Change in Net Assets
$53,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,886
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$0$5,974$0$5,974
Total Functional Expenses$117,660$10,226$0$127,886
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$64,562
Fundraising Direct Expenses$13,916
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$31,476$31,476$5,930$25,546
Read-a-Thon$26,918$26,918$1,539$25,379
Total Events$64,562$64,562$13,916$50,646
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11A

N A

Part VI, Section B, Line 12C

Policy is outlined in the NYC DOE Regulation of the Chancellor

Part VI, Section C, Line 19

All documents are available via the NYC DOE and PS38

Filing and Contact Details

Filer

Filer Name
Ps 38 Parent Teacher Association
EIN
11-3596441
In Care Of
% Laura Leonard
Address
450 PACIFIC ST, BROOKLYN, NY 11217-1810

Signing Officer

Name
David Ader
Title
Co-President
Signed
2025-05-15
Discuss with paid preparer
No

Organization Details

Formed
2015
Legal Domicile
Ny
Voting Board Members
550
Independent Board Members
550
Employees
0
Volunteers
50
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Laura Leonard
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE TEACHERS SUPERVISION AND ADDITIONAL INFORMATION FOR STUDENTS THAT IS NOT ORDINARILY PROVIDED VIA CURRICULUM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt039660
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Facilitate events that enrich the school community
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt053711
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt00
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0| S.No:, Amount:, Description:| 1, 13690.00, Revenue share from After School World Explorers| 2, 2135.00, Revenue share from School Photos| 3, 15.00, Box tops revenue|
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1| S.No:, Year:, Description:| 1, 2021, Other income|
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part III, line 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part III, line 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt030232
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt076998
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0277462
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09769
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06513
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt016282
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09769
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt00
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0350
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Auction
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Read-a-Thon
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06168
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt064562
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt031476

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