Civic Intelligence

Wateree Elementary PTO

EIN 20-4157066 • 501(c)3 • Lugoff, SC

Pub. 78 Eligible

Profile

The purpose of the organization shall be to promote and support the individual growth and education of all wateree elementary students.

424 Wildwood LaneLugoff, SC 29078

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

55th percentile

4.2%

Higher net margin than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

60th percentile

3.5%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-30%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$12,828

Down $23,957 (-65%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$12,828

Down $23,957 (-65%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin55th percentile

Revenue

Up

$31,381

Up $1,738 (+5.9%) from 2023

Expenses

Up

$55,338

Up $26,944 (+95%) from 2023

Net Income

Down

-$23,957

Down $25,206 (-2018%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$40K$30K$20K$10K$0Assets 2013: $17,334Liabilities 2013: $02013Assets 2014: $15,628Liabilities 2014: $02014Assets 2015: $21,873Liabilities 2015: $0Net Assets 2015: $21,8732015Assets 2016: $29,834Liabilities 2016: $0Net Assets 2016: $29,8342016Assets 2017: $21,459Liabilities 2017: $0Net Assets 2017: $21,4592017Assets 2018: $23,452Liabilities 2018: $0Net Assets 2018: $23,4522018Assets 2019: $15,752Liabilities 2019: $0Net Assets 2019: $15,7522019Assets 2020: $16,442Liabilities 2020: $0Net Assets 2020: $16,4422020Assets 2021: $3,872Net Assets 2021: $3,8722021Assets 2022: $35,536Liabilities 2022: $0Net Assets 2022: $35,5362022Assets 2023: $36,785Liabilities 2023: $0Net Assets 2023: $36,7852023Assets 2024: $12,828Liabilities 2024: $0Net Assets 2024: $12,8282024

Highlighted filing

2024

Assets$12,828
Liabilities$0
Net Assets$12,828
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$60K$40K$20K$0-$20K-$40KRevenue 2013: $28,399Expenses 2013: $21,778Net Income 2013: $6,6212013Revenue 2014: $20,441Expenses 2014: $22,147Net Income 2014: -$1,7062014Revenue 2015: $26,186Expenses 2015: $19,941Net Income 2015: $6,2452015Revenue 2016: $32,658Expenses 2016: $24,697Net Income 2016: $7,9612016Revenue 2017: $19,614Expenses 2017: $22,797Net Income 2017: -$3,1832017Revenue 2018: $18,472Expenses 2018: $16,479Net Income 2018: $1,9932018Revenue 2019: $14,018Expenses 2019: $21,718Net Income 2019: -$7,7002019Revenue 2020: $15,263Expenses 2020: $14,573Net Income 2020: $6902020Revenue 2021: $5,371Expenses 2021: $17,941Net Income 2021: -$12,5702021Revenue 2022: $42,381Expenses 2022: $10,717Net Income 2022: $31,6642022Revenue 2023: $29,643Expenses 2023: $28,394Net Income 2023: $1,2492023Revenue 2024: $31,381Expenses 2024: $55,338Net Income 2024: -$23,9572024

Highlighted filing

2024

Revenue$31,381
Expenses$55,338
Net Income-$23,957
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$12,828
Liabilities
$0
Net assets
$12,828
Revenue
$31,381
Expenses
$55,338
Net income
-$23,957
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.8$0.00$12.8$31.4$55.3$24.0
2023Detailed filing. Detailed filing data is available for this year.$36.8$0.00$36.8$29.6$28.4$1.25
2022Detailed filing. Detailed filing data is available for this year.$35.5$0.00$35.5$42.4$10.7$31.7
2021Detailed filing. Detailed filing data is available for this year.$3.87$3.87$5.37$17.9$12.6
2020Detailed filing. Detailed filing data is available for this year.$16.4$0.00$16.4$15.3$14.6$0.69
2019Detailed filing. Detailed filing data is available for this year.$15.8$0.00$15.8$14.0$21.7$7.70
2018Detailed filing. Detailed filing data is available for this year.$23.5$0.00$23.5$18.5$16.5$1.99
2017Detailed filing. Detailed filing data is available for this year.$21.5$0.00$21.5$19.6$22.8$3.18
2016Detailed filing. Detailed filing data is available for this year.$29.8$0.00$29.8$32.7$24.7$7.96
2015Detailed filing. Detailed filing data is available for this year.$21.9$0.00$21.9$26.2$19.9$6.25
2014Summary only. Only limited summary data is available for this year.$15.6$0.00$20.4$22.1$1.71
2013Summary only. Only limited summary data is available for this year.$17.3$0.00$28.4$21.8$6.62
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
$89,922
Mission and Program Overview

Mission

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
PROVIDE FUNDS TO PURCHASE CLASSROOM SUPPLIES, EDUCATIONAL TRAINING FOR TEACHERS IN ORDER FOR THEM TO PROVIDE A BETTER EDUCATIONAL ENVIRONMENT FOR THE STUDENTS.-$53,875
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NIKI MOTLEYPresidentPT$0--
JULIA BROTHERTONVice PresidentPT$0--
JESSICA UPCHURCHTreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon$39,107$39,107$19,427$19,680
Holiday Shop$16,335$16,335$20,436$-4,101
Total Events$75,756$75,756$55,785$19,971
Filing and Contact Details

Filer

Filer Name
Wateree Elementary Pto
EIN
20-4157066
Address
424 WILDWOOD LANE, LUGOFF, SC 29078

Signing Officer

Name
Jessica Upchurch
Title
Treasurer
Phone
8034388018
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Stephen a Graham CPA LLC
Address
38 Brays Drive, Lugoff, SC 29078
Preparer
Stephen A Graham
Phone
8036222893
Supplemental Narrative

Additional Explanations

General explanation attachment

“990ez - part iii - exempt purposethe purpose of the organization shall be to promote and support the individual growth and education of all wateree elementary students.”

List of grants and similar amounts paid Part I line 10

“Activity program expenses-teacher/student supplies grantee faculty/students of wateree elem. Amount 53,875”

Description of other expenses Part I line 16

“Description amountaccounting fees 450bank charges 141dues & subscriptons 331meetings 113supplies 428”

Raw XML Appendix173 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/PersonNm0JESSICA UPCHURCH
IRS990EZ/BooksInCareOfDetail/PhoneNum08034388018
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0424 WILDWOOD LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LUGOFF
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029078
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt036785
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012828
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09841
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-23957
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt036785
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012828
IRS990EZ/FundraisingGrossIncomeAmt080081
IRS990EZ/GrantsAndSimilarAmountsPaidAmt053875
IRS990EZ/GrossReceiptsAmt089922
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt036785
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012828
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt036785
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012828
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NIKI MOTLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JULIA BROTHERTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JESSICA UPCHURCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt01463
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE SCHEDULE O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE FUNDS TO PURCHASE CLASSROOM SUPPLIES, EDUCATIONAL TRAINING FOR TEACHERS IN ORDER FOR THEM TO PROVIDE A BETTER EDUCATIONAL ENVIRONMENT FOR THE STUDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt053875
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt058541
IRS990EZ/SpecialEventsNetIncomeLossAmt021540
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt055338
IRS990EZ/TotalProgramServiceExpensesAmt053875
IRS990EZ/TotalRevenueAmt031381
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt09841
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01069
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0124
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt011584
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt080081
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt042689
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt053676
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt05695
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt034150
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0216291
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0227875
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt089922
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt043758
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt053800
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05695
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt034700
IRS990ScheduleA/Total509Grp/TotalAmt0227875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt089922
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt043758
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt053800
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt034700
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0227875
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt055785
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOOSTERTHON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HOLIDAY SHOP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039107
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016335
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt020314
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt075756
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039107
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt016335
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt020314
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt075756
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019971
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt015922
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt055785
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019427
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt020436
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/LicensedStatesCd0SC
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990EZ - PART III - EXEMPT PURPOSETHE PURPOSE OF THE ORGANIZATION SHALL BE TO PROMOTE AND SUPPORT THE INDIVIDUAL GROWTH AND EDUCATION OF ALL WATEREE ELEMENTARY STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY PROGRAM EXPENSES-TEACHER/STUDENT SUPPLIES GRANTEE FACULTY/STUDENTS OF WATEREE ELEM. AMOUNT 53,875
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTACCOUNTING FEES 450BANK CHARGES 141DUES & SUBSCRIPTONS 331MEETINGS 113SUPPLIES 428
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA UPCHURCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08034388018
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATEREE ELEMENTARY PTO
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0204157066
ReturnHeader/Filer/USAddress/AddressLine1Txt0424 WILDWOOD LANE
ReturnHeader/Filer/USAddress/CityNm0LUGOFF
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029078
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753215842
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHEN A GRAHAM CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038 Brays Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lugoff
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029078
ReturnHeader/PreparerPersonGrp/PhoneNum08036222893
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen A Graham
ReturnHeader/ReturnTs02025-05-15T07:41:12-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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