Civic Intelligence

Roosevelt Elementary PTO Inc

EIN 20-0538113 • 501(c)3 • Detroit Lakes, MN

Profile

Give parents and teachers the opportunity to work together to supplement and enrich the educational experience.

510 11th St NDetroit Lakes, MN 56501

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

17th percentile

-38%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

46th percentile

-5.5%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$52,780

Down $14,210 (-21%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$52,780

Down $14,210 (-21%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin17th percentile

Revenue

Down

$17,195

Down $2,073 (-11%) from 2023

Expenses

Down

$23,740

Down $2,499 (-9.5%) from 2023

Net Income

Up

-$6,545

Up $426 (+6.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$150K$100K$50K$0Assets 2012: $40,188Liabilities 2012: $02012Assets 2013: $35,021Liabilities 2013: $02013Assets 2014: $56,541Liabilities 2014: $02014Assets 2015: $65,579Liabilities 2015: $02015Assets 2016: $47,112Liabilities 2016: $02016Assets 2017: $49,003Liabilities 2017: $02017Assets 2019: $86,044Liabilities 2019: $02019Assets 2020: $89,805Liabilities 2020: $02020Assets 2021: $102,929Liabilities 2021: $02021Assets 2022: $73,961Net Assets 2022: $73,9612022Assets 2023: $66,990Net Assets 2023: $66,9902023Assets 2025: $52,780Net Assets 2025: $52,7802025

Highlighted filing

2025

Assets$52,780
Liabilities-
Net Assets$52,780
Open 2025 Filing

Operations Trend

Revenue Growth46th percentile

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

$60K$40K$20K$0-$20K-$40KRevenue 2012: $31,561Expenses 2012: $16,028Net Income 2012: $15,5332012Revenue 2013: $38,560Expenses 2013: $44,870Net Income 2013: -$6,3102013Revenue 2014: $31,727Expenses 2014: $11,888Net Income 2014: $19,8392014Revenue 2015: $19,163Expenses 2015: $15,170Net Income 2015: $3,9932015Revenue 2016: $29,592Expenses 2016: $47,983Net Income 2016: -$18,3912016Revenue 2017: $18,794Expenses 2017: $16,904Net Income 2017: $1,8902017Revenue 2019: $35,636Expenses 2019: $15,980Net Income 2019: $19,6562019Revenue 2020: $16,603Expenses 2020: $12,842Net Income 2020: $3,7612020Revenue 2021: $22,232Expenses 2021: $9,108Net Income 2021: $13,1242021Revenue 2022: -$16,306Expenses 2022: $12,662Net Income 2022: -$28,9682022Revenue 2023: $19,268Expenses 2023: $26,239Net Income 2023: -$6,9712023Revenue 2025: $17,195Expenses 2025: $23,740Net Income 2025: -$6,5452025

Highlighted filing

2025

Revenue$17,195
Expenses$23,740
Net Income-$6,545
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$52,780
Liabilities
-
Net assets
$52,780
Revenue
$17,195
Expenses
$23,740
Net income
-$6,545
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.53$0.53$0.17$0.24$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.67$0.19$0.26$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.74$0.16$0.13$0.29
2021Summary only. Only limited summary data is available for this year.$1.03$0.00$0.22$0.09$0.13
2020Summary only. Only limited summary data is available for this year.$0.90$0.00$0.17$0.13$0.04
2019Summary only. Only limited summary data is available for this year.$0.86$0.00$0.36$0.16$0.20
2017Summary only. Only limited summary data is available for this year.$0.49$0.00$0.19$0.17$0.02
2016Summary only. Only limited summary data is available for this year.$0.47$0.00$0.30$0.48$0.18
2015Summary only. Only limited summary data is available for this year.$0.66$0.00$0.19$0.15$0.04
2014Summary only. Only limited summary data is available for this year.$0.57$0.00$0.32$0.12$0.20
2013Summary only. Only limited summary data is available for this year.$0.35$0.00$0.39$0.45$0.06
2012Summary only. Only limited summary data is available for this year.$0.40$0.00$0.32$0.16$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$45,944
Mission and Program Overview

Mission

Give parents and teachers the opportunity to work together to supplement and enrich the educational experience.

Program Services

DescriptionGrantsExpenses
STUDENT PROJECTS, READING PROGRAMS, FUNDRAISERS, ASSIST TEACHERS WITH CLASSROOM COSTS.$0$52,489
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TONIA NELSONPresident-$0--
KENDRA TARARATreasurer-$0--
GAIL WEIDENBACHVice President-$0--
JENNIFER KLEINSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Roosevelt Elementary Pto Inc
EIN
20-0538113
Phone
2188471106
Address
510 11TH ST N, DETROIT LAKES, MN 56501

Signing Officer

Name
Kendra Tarara
Title
Secretary/treasurer
Phone
2188471106
Signed
2025-11-11

Preparer

Firm
JMS CPAs PLLP
Address
421 MAIN STREET W, DETROIT LAKES, MN 56501
Preparer
Blake Jacobus
Phone
2188479523
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“STAFF APPRECIATION 2520.”

Form 990EZ, Part I, Line 16

“YEARBOOKS 3995.”

Form 990EZ, Part I, Line 16

“Grade supplies for teachers 15884.”

Form 990EZ, Part I, Line 16

“MISC SUPPLIES 402.”

Form 990EZ, Part I, Line 16

“PROFESSIONAL FEES 825.”

Form 990EZ, Part I, Line 16

“Mn annual renewal fees 95.”

Form 990EZ, Part I, Line 16

“POSTAGE 19.”

Form 990EZ, Part I, Line 16

“BANK FEES”

Form 990EZ, Part I, Line 20

“ROUNDING -1.”

Form 990EZ, Part II, Line 24

“EQUIPMENT”

Raw XML Appendix181 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/ForeignFinancialAccountInd0false
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IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
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IRS990EZ/MembershipDuesAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TONIA NELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KENDRA TARARA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GAIL WEIDENBACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JENNIFER KLEIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-1
IRS990EZ/OtherExpensesTotalAmt023740
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0GIVE PARENTS AND TEACHERS THE OPPORTUNITY TO WORK TOGETHER TO SUPPLEMENT AND ENRICH THE EDUCATIONAL EXPERIENCE.
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0STUDENT PROJECTS, READING PROGRAMS, FUNDRAISERS, ASSIST TEACHERS WITH CLASSROOM COSTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052489
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt028749
IRS990EZ/SpecialEventsNetIncomeLossAmt016211
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt023740
IRS990EZ/TotalProgramServiceExpensesAmt052489
IRS990EZ/TotalRevenueAmt017195
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt095
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt081
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012424
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013929
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0986
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0134946
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0986
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01970
IRS990ScheduleA/InvestmentIncomeCYPct00.01310
IRS990ScheduleA/InvestmentIncomePYPct00.01330
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.98690
IRS990ScheduleA/PublicSupportPY509Pct00.98670
IRS990ScheduleA/PublicSupportTotal509Amt0148875
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt028180
IRS990ScheduleA/Total509Grp/TotalAmt0148875
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0150845
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STAFF APPRECIATION 2520.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YEARBOOKS 3995.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GRADE SUPPLIES FOR TEACHERS 15884.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MISC SUPPLIES 402.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROFESSIONAL FEES 825.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MN ANNUAL RENEWAL FEES 95.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POSTAGE 19.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK FEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ROUNDING -1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9EQUIPMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KENDRA TARARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02188471106
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOSEVELT ELEMENTARY PTO INC
ReturnHeader/Filer/BusinessNameControlTxt0ROOS
ReturnHeader/Filer/EIN0200538113
ReturnHeader/Filer/PhoneNum02188471106
ReturnHeader/Filer/USAddress/AddressLine1Txt0510 11TH ST N
ReturnHeader/Filer/USAddress/CityNm0DETROIT LAKES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263810910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JMS CPAs PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0421 MAIN STREET W
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DETROIT LAKES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056501
ReturnHeader/PreparerPersonGrp/PhoneNum02188479523
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BLAKE JACOBUS
ReturnHeader/ReturnTs02025-11-19T06:19:28-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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