Civic Intelligence

Lowell Elementary School Parent Teacher Organization Inc.

990EZ • Fiscal year 2018 • EIN 20-3135775

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 05, 2018

Organization ProfileN/A
1500 Power DriveLowell, NC 28098

(704) 824-2264

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

9th percentile

-44%

Higher net margin than 9% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

12th percentile

-38%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

1.0%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$18,943

Down $11,737 (-38%) from 2017

Net Assets

Down

$18,943

Down $11,737 (-38%) from 2017

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin9th percentile

Revenue

Up

$26,888

Up $279 (+1.0%) from 2017

Expenses

Up

$38,625

Up $20,942 (+118%) from 2017

Net Income

Down

-$11,737

Down $20,663 (-231%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$40K$30K$20K$10K$0Assets 2011: $9,759Liabilities 2011: $02011Assets 2012: $16,437Net Assets 2012: $16,4372012Assets 2013: $9,316Net Assets 2013: $9,3162013Assets 2014: $22,241Net Assets 2014: $22,2412014Assets 2015: $12,424Net Assets 2015: $12,4242015Assets 2016: $21,754Net Assets 2016: $21,7542016Assets 2017: $30,680Net Assets 2017: $30,6802017Assets 2018: $18,943Net Assets 2018: $18,9432018Assets 2019: $24,118Net Assets 2019: $24,1182019Assets 2020: $20,909Net Assets 2020: $20,9092020Assets 2021: $17,289Net Assets 2021: $17,2892021

Highlighted filing

2018

Assets$18,943
Liabilities-
Net Assets$18,943
Open 2018 Filing

Operations Trend

Revenue Growth50th percentile

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

$40K$20K$0-$20KRevenue 2011: $29,983Expenses 2011: $25,731Net Income 2011: $4,2522011Revenue 2012: $32,107Expenses 2012: $25,429Net Income 2012: $6,6782012Revenue 2013: $29,191Expenses 2013: $36,312Net Income 2013: -$7,1212013Revenue 2014: $25,504Expenses 2014: $12,579Net Income 2014: $12,9252014Revenue 2015: $26,486Expenses 2015: $36,303Net Income 2015: -$9,8172015Revenue 2016: $24,608Expenses 2016: $15,278Net Income 2016: $9,3302016Revenue 2017: $26,609Expenses 2017: $17,683Net Income 2017: $8,9262017Revenue 2018: $26,888Expenses 2018: $38,625Net Income 2018: -$11,7372018Revenue 2019: $27,823Expenses 2019: $22,647Net Income 2019: $5,1762019Revenue 2020: $31,862Expenses 2020: $35,071Net Income 2020: -$3,2092020Revenue 2021: $6,744Expenses 2021: $10,364Net Income 2021: -$3,6202021

Highlighted filing

2018

Revenue$26,888
Expenses$38,625
Net Income-$11,737
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 5, 2018
Return Version
2017v2.3
Gross Receipts
$52,847
Mission and Program Overview

Mission

The lowell elementary school parent teacher organization was formed in may of 2005, and exists to help the lowell elementary school by raising funds to support and enhance the educational process of its students

Program Services

DescriptionGrantsExpenses
AMOUNTS SPENT FOR SUPPORT SERVICES TO ACCOMPLISH THE PRIMARY PURPOSE OF THIS ORGANIZATION.-$38,125
SEE SCH O--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SANDI HEAVENERPresident-$0--
CHRISTINE CALDWELLSecretary-$0--
RACHEL SMITHVP-$0--
JENNIFER ANDERSONTreasurer-$0--
MELANIE STEVENSAsst Treasur-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fundrais$14,317$14,317$8,167$6,150
Fall Festival$5,760$5,760$2,581$3,179
Total Events$20,077$20,077$10,748$9,329
Filing and Contact Details

Filer

Filer Name
Lowell Elementary School
EIN
20-3135775
Phone
7048242264
Address
1500 POWER DRIVE, LOWELL, NC 28098

Signing Officer

Name
Jennifer Anderson
Title
Treasurer
Phone
7048242264
Signed
2018-11-05

Preparer

Firm
Warren & Associates
Address
PO BOX 1871, GASTONIA, NC 28053-1871
Preparer
James R Warren
Phone
7048548201
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses end of year awards 921 teacher appreciation 4,420 teacher grants 4,217 technology 1,436 office 317 cub pride 396 book fix 1,369 beautification 106 student celebrations 233 pe equipment 2,364 future needs 2,848 playround 19,498 total 38,125”

Form 990-ez, Part III

“The lowell elementary school parent teacher organization was formed in may of 2005, and exists to help the lowell elementary school by raising funds to support and enhance the educational process of its students”

Form 990-ez, Part III, Line 31

“Amounts spent for support services to accomplish the primary purpose of this organization.”

Raw XML Appendix164 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/PersonNm0JENNIFER ANDERSON
IRS990EZ/BooksInCareOfDetail/PhoneNum07049138340
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01500 POWER DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOWELL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028098
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt030680
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018943
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0370
IRS990EZ/CostOfGoodsSoldAmt02156
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-11737
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt030680
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018943
IRS990EZ/FundraisingGrossIncomeAmt048096
IRS990EZ/GrossProfitLossSlsOfInvntryAmt01925
IRS990EZ/GrossReceiptsAmt052847
IRS990EZ/GrossSalesOfInventoryAmt04081
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0300
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt030680
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018943
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt030680
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018943
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SANDI HEAVENER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTINE CALDWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RACHEL SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JENNIFER ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MELANIE STEVENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ASST TREASUR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt038125
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE LOWELL ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION WAS FORMED IN MAY OF 2005, AND EXISTS TO HELP THE LOWELL ELEMENTARY SCHOOL BY RAISING FUNDS TO SUPPORT AND ENHANCE THE EDUCATIONAL PROCESS OF ITS STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SEE SCH O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1AMOUNTS SPENT FOR SUPPORT SERVICES TO ACCOMPLISH THE PRIMARY PURPOSE OF THIS ORGANIZATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt038125
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt023803
IRS990EZ/SpecialEventsNetIncomeLossAmt024293
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt038625
IRS990EZ/TotalProgramServiceExpensesAmt038125
IRS990EZ/TotalRevenueAmt026888
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0370
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0370
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt052477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt054199
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt043013
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt048851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt053703
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0252243
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0252613
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt052847
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt054199
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt043013
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt048851
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt053703
IRS990ScheduleA/Total509Grp/TotalAmt0252613
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt052847
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt054199
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt043013
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt048851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt053703
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0252613
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010748
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPRING FUNDRAIS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FALL FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014317
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05760
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020077
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014317
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05760
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020077
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09329
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010748
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08167
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02581
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES END OF YEAR AWARDS 921 TEACHER APPRECIATION 4,420 TEACHER GRANTS 4,217 TECHNOLOGY 1,436 OFFICE 317 CUB PRIDE 396 BOOK FIX 1,369 BEAUTIFICATION 106 STUDENT CELEBRATIONS 233 PE EQUIPMENT 2,364 FUTURE NEEDS 2,848 PLAYROUND 19,498 TOTAL 38,125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOWELL ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION WAS FORMED IN MAY OF 2005, AND EXISTS TO HELP THE LOWELL ELEMENTARY SCHOOL BY RAISING FUNDS TO SUPPORT AND ENHANCE THE EDUCATIONAL PROCESS OF ITS STUDENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AMOUNTS SPENT FOR SUPPORT SERVICES TO ACCOMPLISH THE PRIMARY PURPOSE OF THIS ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07048242264
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWELL ELEMENTARY SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PARENT TEACHER ORGANIZATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0203135775
ReturnHeader/Filer/PhoneNum07048242264
ReturnHeader/Filer/USAddress/AddressLine1Txt01500 POWER DRIVE
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028098
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F9B7D7F326C68A432429429CB5565BB436BD212B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07D330F8EDB76CAEFEB89052D8A893BBA3C8D7EF5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.24.108.33
ReturnHeader/FilingSecurityInformation/IPDt02018-11-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:08:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561899287
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WARREN & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1871
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GASTONIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0280531871
ReturnHeader/PreparerPersonGrp/PhoneNum07048548201
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES R WARREN
ReturnHeader/ReturnTs02018-11-09T09:08:54-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,943
Liabilities
-
Net assets
$18,943
Revenue
$26,888
Expenses
$38,625
Net income
-$11,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.3$17.3$6.74$10.4$3.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.9$20.9$31.9$35.1$3.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$24.1$27.8$22.6$5.18
2018Detailed filing. Detailed filing data is available for this year.$18.9$18.9$26.9$38.6$11.7
2017Detailed filing. Detailed filing data is available for this year.$30.7$30.7$26.6$17.7$8.93
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.8$21.8$24.6$15.3$9.33
2015Detailed filing. Detailed filing data is available for this year.$12.4$12.4$26.5$36.3$9.82
2014Detailed filing. Detailed filing data is available for this year.$22.2$22.2$25.5$12.6$12.9
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.32$9.32$29.2$36.3$7.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$16.4$32.1$25.4$6.68
2011Summary only. Only limited summary data is available for this year.$9.76$0.00$30.0$25.7$4.25