Liabilities / Assets
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
57th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Down$12,828
Down $23,957 (-65%) from 2023
Net Assets
Down$12,828
Down $23,957 (-65%) from 2023
Liabilities
Flat$0
Flat from 2023
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
SEE SCHEDULE O
| Description | Grants | Expenses |
|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| NIKI MOTLEY | President | PT | $0 | - | - |
| JULIA BROTHERTON | Vice President | PT | $0 | - | - |
| JESSICA UPCHURCH | Treasurer | PT | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net 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 |
“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.”
“Activity program expenses-teacher/student supplies grantee faculty/students of wateree elem. Amount 53,875”
“Description amountaccounting fees 450bank charges 141dues & subscriptons 331meetings 113supplies 428”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JESSICA UPCHURCH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8034388018 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 424 WILDWOOD LANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LUGOFF |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29078 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 36785 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 12828 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 9841 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -23957 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 36785 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 12828 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 80081 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 53875 |
| IRS990EZ/GrossReceiptsAmt | 0 | 89922 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 36785 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 12828 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 36785 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 12828 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | NIKI MOTLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JULIA BROTHERTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JESSICA UPCHURCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1463 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE SCHEDULE O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE FUNDS TO PURCHASE CLASSROOM SUPPLIES, EDUCATIONAL TRAINING FOR TEACHERS IN ORDER FOR THEM TO PROVIDE A BETTER EDUCATIONAL ENVIRONMENT FOR THE STUDENTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 53875 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 58541 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 21540 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 55338 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 53875 |
| IRS990EZ/TotalRevenueAmt | 0 | 31381 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 9841 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1069 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 124 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 550 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 11584 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 80081 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 42689 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 53676 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 5695 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 34150 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 216291 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 227875 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 89922 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 43758 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 53800 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5695 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 34700 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 227875 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 89922 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 43758 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 53800 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 5695 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 34700 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 227875 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 55785 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | BOOSTERTHON |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | HOLIDAY SHOP |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 39107 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 16335 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 20314 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 75756 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 39107 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 16335 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 20314 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 75756 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 19971 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 15922 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 55785 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 19427 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 20436 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 2 |
| IRS990ScheduleG/LicensedStatesCd | 0 | SC |
| IRS990ScheduleG/SpecialFundraisingEventsInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACTIVITY PROGRAM EXPENSES-TEACHER/STUDENT SUPPLIES GRANTEE FACULTY/STUDENTS OF WATEREE ELEM. AMOUNT 53,875 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION AMOUNTACCOUNTING FEES 450BANK CHARGES 141DUES & SUBSCRIPTONS 331MEETINGS 113SUPPLIES 428 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | General explanation attachment |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other expenses Part I line 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JESSICA UPCHURCH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8034388018 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WATEREE ELEMENTARY PTO |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WATE |
| ReturnHeader/Filer/EIN | 0 | 204157066 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 424 WILDWOOD LANE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LUGOFF |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29078 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 753215842 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | STEPHEN A GRAHAM CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 38 Brays Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lugoff |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29078 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8036222893 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Stephen A Graham |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T07:41:12-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.