Civic Intelligence

Lower Manhattan Community Middle School PTA

990EZ • Fiscal year 2024 • EIN 13-3976293

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 11, 2024

Organization ProfileN/A
26 Broadway Ste 6th FLNew York, NY 10004

(646) 826-8100

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

2024 filings • NTEE B20 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

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

2024 filings • NTEE B20 • <$500k nonprofits • Source year 2024

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

2024 filings • NTEE B20 • <$500k nonprofits • Source year 2024

Top Officer Pay

66th percentile

$0

Higher top officer pay than 66% of similar nonprofits.

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

2024 filings • NTEE B20 • <$500k nonprofits • Source year 2024

Asset Growth

50th percentile

3.6%

Faster asset growth than 50% of similar nonprofits.

2024 filings • NTEE B20 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

3.1%

Faster revenue growth than 45% of similar nonprofits.

2024 filings • NTEE B20 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$137,204

Up $4,715 (+3.6%) from 2023

Net Assets

Up

$137,204

Up $16,465 (+14%) from 2023

Liabilities

Down

$0

Down $11,750 (-100%) from 2023

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin64th percentile

Revenue

Up

$163,358

Up $4,864 (+3.1%) from 2023

Expenses

Up

$146,893

Up $19,028 (+15%) from 2023

Net Income

Down

$16,465

Down $14,164 (-46%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$300K$200K$100K$0Assets 2014: $68,182Liabilities 2014: $02014Assets 2015: $835Liabilities 2015: $02015Assets 2016: $109,097Liabilities 2016: $02016Assets 2017: $150,269Liabilities 2017: $0Net Assets 2017: $150,2692017Assets 2018: $164,826Liabilities 2018: $02018Assets 2019: $207,840Liabilities 2019: $8,916Net Assets 2019: $198,9242019Assets 2020: $156,995Liabilities 2020: $3,973Net Assets 2020: $153,0222020Assets 2021: $99,788Liabilities 2021: $0Net Assets 2021: $99,7882021Assets 2022: $102,351Liabilities 2022: $12,241Net Assets 2022: $90,1102022Assets 2023: $132,489Liabilities 2023: $11,750Net Assets 2023: $120,7392023Assets 2024: $137,204Liabilities 2024: $0Net Assets 2024: $137,2042024Assets 2025: $142,301Liabilities 2025: $0Net Assets 2025: $142,3012025

Highlighted filing

2024

Assets$137,204
Liabilities$0
Net Assets$137,204
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$300K$200K$100K$0-$100KRevenue 2014: $93,717Expenses 2014: $64,385Net Income 2014: $29,3322014Revenue 2015: $101,303Expenses 2015: $77,383Net Income 2015: $23,9202015Revenue 2016: $146,054Expenses 2016: $129,937Net Income 2016: $16,1172016Revenue 2017: $213,478Expenses 2017: $172,306Net Income 2017: $41,1722017Revenue 2018: $165,225Expenses 2018: $129,033Net Income 2018: $36,1922018Revenue 2019: $223,358Expenses 2019: $192,611Net Income 2019: $30,7472019Revenue 2020: $95,939Expenses 2020: $141,841Net Income 2020: -$45,9022020Revenue 2021: $74,750Expenses 2021: $127,984Net Income 2021: -$53,2342021Revenue 2022: $110,972Expenses 2022: $120,650Net Income 2022: -$9,6782022Revenue 2023: $158,494Expenses 2023: $127,865Net Income 2023: $30,6292023Revenue 2024: $163,358Expenses 2024: $146,893Net Income 2024: $16,4652024Revenue 2025: $112,196Expenses 2025: $107,099Net Income 2025: $5,0972025

Highlighted filing

2024

Revenue$163,358
Expenses$146,893
Net Income$16,465
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v6.0
Gross Receipts
$180,849
Mission and Program Overview

Mission

Provide educational and student support

Program Services

DescriptionGrantsExpenses
CURRICULUM SUPPORT-$52,033
Other program services-$45,535
SCHOOL COMMUNITY SUPPORT-$39,984
STUDENT ACTIVITIES SUPPORT-$11,102
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KRISTINE SHIELDSCo-PresidentPT$0--
HEATHER FREYMANCo-Vice PresidentPT$0--
RACHEL SCHWARTZCo-Vice PresidentPT$0--
CHARLOTTE WONGCo-TreasurerPT$0--
ELAINE KEATING-BROWNSecretary-$0--
JAIRO CHUNGCo-TreasurerPT$0--
SONIA HEBELCo-PresidentPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$23,140$23,140$5,053$18,087
Total Events$23,140$23,140$5,053$18,087
Filing and Contact Details

Filer

Filer Name
Lower Manhattan Community Middle School Pta
EIN
13-3976293
Address
26 BROADWAY STE 6TH FL, NEW YORK, NY 10004

Signing Officer

Name
Kate Bollinger
Title
Treasurer
Phone
6468268100
Signed
2024-11-11
Discuss with paid preparer
Yes

Preparer

Firm
Reimer & Freeman Cpas Pc
Address
145 MERRITTS RD SUITE 1, FARMINGDALE, NY 11735
Preparer
Lisa Freeman
Phone
5166946808
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountcurriculum support 43,351school community support 26,456office supplies & other misc. 2,419student activities expenses 11,102bank fees 30administrative costs 1,100trip expenses 45,535”

Description of total liabilities Part II line 26

“Category beginning of year end of yearaccrued expenses and a/p 11,750 0”

Other program services Part III line 31

“Other program expenses are the 7th and 8th grade class trips, which totaled $45,535.”

Raw XML Appendix185 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum06468268100
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010004
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0132489
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0137204
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt044192
IRS990EZ/CostOfGoodsSoldAmt05405
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016465
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-1688
IRS990EZ/GrossReceiptsAmt0180849
IRS990EZ/GrossSalesOfInventoryAmt03717
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0120739
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0137204
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KRISTINE SHIELDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1HEATHER FREYMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RACHEL SCHWARTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHARLOTTE WONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ELAINE KEATING-BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JAIRO CHUNG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SONIA HEBEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CO-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CO-VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CO-VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CO-TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5CO-TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6CO-PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0129993
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE EDUCATIONAL AND STUDENT SUPPORT
IRS990EZ/ProgramServiceRevenueAmt098469
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CURRICULUM SUPPORT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SCHOOL COMMUNITY SUPPORT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2STUDENT ACTIVITIES SUPPORT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3Other program services
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052033
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt139984
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt211102
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt345535
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt012086
IRS990EZ/SpecialEventsNetIncomeLossAmt022385
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt011750
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0146893
IRS990EZ/TotalProgramServiceExpensesAmt0148654
IRS990EZ/TotalRevenueAmt0163358
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0142661
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0128270
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0110052
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt074193
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt089360
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0544536
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03717
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0920
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0557
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05194
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99060
IRS990ScheduleA/PublicSupportPY170Pct00.96020
IRS990ScheduleA/PublicSupportTotal170Amt0544536
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0142661
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0128270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0110052
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt074193
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt089360
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0544536
IRS990ScheduleA/TotalSupportAmt0549730
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05053
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt023140
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt023140
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023140
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023140
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018087
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05053
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05053
IRS990ScheduleG/LicensedStatesCd0NY
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTCURRICULUM SUPPORT 43,351SCHOOL COMMUNITY SUPPORT 26,456OFFICE SUPPLIES & OTHER MISC. 2,419STUDENT ACTIVITIES EXPENSES 11,102BANK FEES 30ADMINISTRATIVE COSTS 1,100TRIP EXPENSES 45,535
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARACCRUED EXPENSES AND A/P 11,750 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER PROGRAM EXPENSES ARE THE 7TH AND 8TH GRADE CLASS TRIPS, WHICH TOTALED $45,535.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other program services Part III line 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATE BOLLINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06468268100
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER MANHATTAN COMMUNITY MIDDLE SCHOOL PTA
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0133976293
ReturnHeader/Filer/USAddress/AddressLine1Txt026 BROADWAY STE 6TH FL
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010004
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822194701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REIMER & FREEMAN CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0145 MERRITTS RD SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011735
ReturnHeader/PreparerPersonGrp/PhoneNum05166946808
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA FREEMAN
ReturnHeader/ReturnTs02025-05-14T15:13:19-04:00
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
$137,204
Liabilities
$0
Net assets
$137,204
Revenue
$163,358
Expenses
$146,893
Net income
$16,465
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$1.12$1.07$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$1.63$1.47$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.12$1.21$1.58$1.28$0.31
2022Detailed filing. Detailed filing data is available for this year.$1.02$0.12$0.90$1.11$1.21$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.75$1.28$0.53
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.04$1.53$0.96$1.42$0.46
2019Detailed filing. Detailed filing data is available for this year.$2.08$0.09$1.99$2.23$1.93$0.31
2018Summary only. Only limited summary data is available for this year.$1.65$0.00$1.65$1.29$0.36
2017Summary only. Only limited summary data is available for this year.$1.50$0.00$1.50$2.13$1.72$0.41
2016Summary only. Only limited summary data is available for this year.$1.09$0.00$1.46$1.30$0.16
2015Summary only. Only limited summary data is available for this year.$0.01$0.00$1.01$0.77$0.24
2014Summary only. Only limited summary data is available for this year.$0.68$0.00$0.94$0.64$0.29