Civic Intelligence

Liberty Tree Elementary Parent Teacher Organization

990EZ • Fiscal year 2023 • EIN 20-8798757

Aug 01, 2022 to Jul 31, 2023 • Filed on Dec 14, 2023

6877 Sawmill ParkwayPowell, OH 43065

(740) 657-5600

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 2023

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2023

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

54th percentile

3.0%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

10th percentile

-55%

Faster revenue growth than 10% of similar nonprofits.

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

Assets

Up

$29,402

Up $856 (+3.0%) from 2022

Net Assets

Up

$29,402

Up $856 (+3.0%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$27,921

Down $34,282 (-55%) from 2022

Expenses

Down

$27,068

Down $33,573 (-55%) from 2022

Net Income

Down

$853

Down $709 (-45%) from 2022

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2012: $16,537Liabilities 2012: $02012Assets 2013: $17,661Liabilities 2013: $02013Assets 2014: $15,185Liabilities 2014: $02014Assets 2015: $18,779Liabilities 2015: $02015Assets 2016: $28,765Liabilities 2016: $02016Assets 2017: $11,571Liabilities 2017: $02017Assets 2018: $11,916Net Assets 2018: $11,9162018Assets 2019: $20,944Net Assets 2019: $20,9442019Assets 2020: $37,709Net Assets 2020: $37,7092020Assets 2021: $26,983Net Assets 2021: $26,9832021Assets 2022: $28,546Net Assets 2022: $28,5462022Assets 2023: $29,402Net Assets 2023: $29,4022023Assets 2024: $22,629Net Assets 2024: $22,6292024

Highlighted filing

2023

Assets$29,402
Liabilities-
Net Assets$29,402

Operations Trend

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

$100K$50K$0-$50KRevenue 2012: $59,472Expenses 2012: $61,735Net Income 2012: -$2,2632012Revenue 2013: $34,754Expenses 2013: $33,631Net Income 2013: $1,1232013Revenue 2014: $31,720Expenses 2014: $34,196Net Income 2014: -$2,4762014Revenue 2015: $34,842Expenses 2015: $31,248Net Income 2015: $3,5942015Revenue 2016: $37,664Expenses 2016: $27,678Net Income 2016: $9,9862016Revenue 2017: $28,941Expenses 2017: $46,137Net Income 2017: -$17,1962017Revenue 2018: $28,430Expenses 2018: $28,085Net Income 2018: $3452018Revenue 2019: $99,713Expenses 2019: $90,685Net Income 2019: $9,0282019Revenue 2020: $61,977Expenses 2020: $45,209Net Income 2020: $16,7682020Revenue 2021: $59,350Expenses 2021: $70,077Net Income 2021: -$10,7272021Revenue 2022: $62,203Expenses 2022: $60,641Net Income 2022: $1,5622022Revenue 2023: $27,921Expenses 2023: $27,068Net Income 2023: $8532023Revenue 2024: $48,545Expenses 2024: $55,320Net Income 2024: -$6,7752024

Highlighted filing

2023

Revenue$27,921
Expenses$27,068
Net Income$853
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Dec 14, 2023
Return Version
2022v5.0
Gross Receipts
$27,921
Mission and Program Overview

Mission

The primary purpose of liberty tree parent teacher organization (ltes pto) is to enhance the educational facilities and opportunities for the students of liberty tree elementary school by providing support for their educational needs and to promote open communication between administration, faculty, staff, students, parents and the community at large.

Program Services

DescriptionGrantsExpenses
DURING THE 2022-2023 SCHOOL YEAR, LTES PTO PROVIDED THE FOLLOWING SERVICES AND PROGRAMS IN FURTHERANCE OF ITS EXEMPT PURPOSE: ASSEMBLIES: LTES PTO HAS PROVIDED FUNDS FOR VARIOUS STUDENT ASSEMBLIES THROUGHOUT THE YEAR INCLUDING COSI ON WHEELS. AUTHOR VISITS: NOTED CHILDREN'S AUTHORS ARE INVITED TO SPEAK AND VISIT WITH THE STUDENTS. BOOK FAIR: STUDENTS, STAFF AND FAMILIES ARE GIVEN AN OPPORTUNITY TO PURCHASE SCHOLASTIC BOOKS FOR HOME AND CLASSROOM LIBRARIES. PROCEEDS FROM THE FALL BOOK FAIR PROVIDED PURCHASE OF BOOKS FOR THE LIBRARY AND INDIVIDUAL CLASSROOMS. FIELD TRIPS: LTES PTO PROVIDES FUNDS FOR VARIOUS STUDENT FIELD TRIPS THROUGHOUT THE YEAR. ADDITIONALLY, LTES PTO SPONSORS VARIOUS ACTIVITIES FOR STUDENTS AND EXPENDS FUNDS FOR THE 5TH GRADE SEND-OFF. STAFF APPRECIATION & TEACHER ENRICHMENT: LTES PTO FUNDS VARIOUS ACTIVITIES THROUGHOUT THE YEAR FOR STAFF, INCLUDING BACK-TO-SCHOOL KITS, LEARNING MATERIALS FOR THE CLASSROOMS, DINNERS FOR THE TEACHERS ON CONFERENCE NIGHTS AND STAFF APPRECIATION LUNCHEON. DURING THE SCHOOL YEAR, LTES PTO DONATED FUNDS FOR NEW LIBRARY BOOKS FOR EACH CLASSROOM.-$27,068
LIBERTY TREE PTO ASKES THE STUDENT BODY FAMILIES TO DONATE CASH IN LIEU OF PARTICIPATING IN OTHER FUNDRAISERS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ASHLEY MOYERCo-President-$0--
ADRIANNE NITTALAFundraising-$0--
BETH PUCKETTFundraising-$0--
GRACE GRANTCo-President-$0--
COLLEEN HOFFMANVolunteer Co-$0--
MAGGIE LESTERVolunteer Co-$0--
EMILY LITTLESecretary-$0--
GAYLA ROUSHPr Chair-$0--
ERICA WORLEYTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Liberty Tree Elementary Parent
EIN
20-8798757
Phone
7406575600
Address
6877 SAWMILL PARKWAY, POWELL, OH 43065

Signing Officer

Name
Erica Worley
Title
Treasurer
Phone
7406575600
Signed
2023-12-14
Discuss with paid preparer
Yes

Preparer

Firm
Mandy Dargatz CPA
Address
4399 MARILYN DR, LEWIS CENTER, OH 43035
Preparer
Amanda Dargatz CPA
Phone
7405494421
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses flower sales 400 field trips 3,829 read-a-thon 71 spring fundraiser exps 144 liability insurance 120 5th grade last day 1,852 caring fund 176 field day 1,845 pto president fund 610 kindergarten t-shirt sale 525 staff appreciation 3,406 teacher/staff appreciatio 2,911 pto treasurer fund 634 military family events 499 elementary school purchas 3,725 building well being 1,944 fall community events 337 professional development 668 service fees 325 activity funds 3,047 total 27,068

Form 990-ez, Part III

The primary purpose of liberty tree parent teacher organization (ltes pto) is to enhance the educational facilities and opportunities for the students of liberty tree elementary school by providing support for their educational needs and to promote open communication between administration, faculty, staff, students, parents and the community at large.

Form 990-ez, Part III, Line 31

During the 2022-2023 school year, ltes pto provided the following services and programs in furtherance of its exempt purpose: assemblies: ltes pto has provided funds for various student assemblies throughout the year including cosi on wheels. Author visits: noted children's authors are invited to speak and visit with the students. Book fair: students, staff and families are given an opportunity to purchase scholastic books for home and classroom libraries. Proceeds from the fall book fair provided purchase of books for the library and individual classrooms. Field trips: ltes pto provides funds for various student field trips throughout the year. Additionally, ltes pto sponsors various activities for students and expends funds for the 5th grade send-off. Staff appreciation & teacher enrichment: ltes pto funds various activities throughout the year for staff, including back-to-school kits, learning materials for the classrooms, dinners for the teachers on conference nights and staff appreciation luncheon. During the school year, ltes pto donated funds for new library books for each classroom.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES FLOWER SALES 400 FIELD TRIPS 3,829 READ-A-THON 71 SPRING FUNDRAISER EXPS 144 LIABILITY INSURANCE 120 5TH GRADE LAST DAY 1,852 CARING FUND 176 FIELD DAY 1,845 PTO PRESIDENT FUND 610 KINDERGARTEN T-SHIRT SALE 525 STAFF APPRECIATION 3,406 TEACHER/STAFF APPRECIATIO 2,911 PTO TREASURER FUND 634 MILITARY FAMILY EVENTS 499 ELEMENTARY SCHOOL PURCHAS 3,725 BUILDING WELL BEING 1,944 FALL COMMUNITY EVENTS 337 PROFESSIONAL DEVELOPMENT 668 SERVICE FEES 325 ACTIVITY FUNDS 3,047 TOTAL 27,068
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRIMARY PURPOSE OF LIBERTY TREE PARENT TEACHER ORGANIZATION (LTES PTO) IS TO ENHANCE THE EDUCATIONAL FACILITIES AND OPPORTUNITIES FOR THE STUDENTS OF LIBERTY TREE ELEMENTARY SCHOOL BY PROVIDING SUPPORT FOR THEIR EDUCATIONAL NEEDS AND TO PROMOTE OPEN COMMUNICATION BETWEEN ADMINISTRATION, FACULTY, STAFF, STUDENTS, PARENTS AND THE COMMUNITY AT LARGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING THE 2022-2023 SCHOOL YEAR, LTES PTO PROVIDED THE FOLLOWING SERVICES AND PROGRAMS IN FURTHERANCE OF ITS EXEMPT PURPOSE: ASSEMBLIES: LTES PTO HAS PROVIDED FUNDS FOR VARIOUS STUDENT ASSEMBLIES THROUGHOUT THE YEAR INCLUDING COSI ON WHEELS. AUTHOR VISITS: NOTED CHILDREN'S AUTHORS ARE INVITED TO SPEAK AND VISIT WITH THE STUDENTS. BOOK FAIR: STUDENTS, STAFF AND FAMILIES ARE GIVEN AN OPPORTUNITY TO PURCHASE SCHOLASTIC BOOKS FOR HOME AND CLASSROOM LIBRARIES. PROCEEDS FROM THE FALL BOOK FAIR PROVIDED PURCHASE OF BOOKS FOR THE LIBRARY AND INDIVIDUAL CLASSROOMS. FIELD TRIPS: LTES PTO PROVIDES FUNDS FOR VARIOUS STUDENT FIELD TRIPS THROUGHOUT THE YEAR. ADDITIONALLY, LTES PTO SPONSORS VARIOUS ACTIVITIES FOR STUDENTS AND EXPENDS FUNDS FOR THE 5TH GRADE SEND-OFF. STAFF APPRECIATION & TEACHER ENRICHMENT: LTES PTO FUNDS VARIOUS ACTIVITIES THROUGHOUT THE YEAR FOR STAFF, INCLUDING BACK-TO-SCHOOL KITS, LEARNING MATERIALS FOR THE CLASSROOMS, DINNERS FOR THE TEACHERS ON CONFERENCE NIGHTS AND STAFF APPRECIATION LUNCHEON. DURING THE SCHOOL YEAR, LTES PTO DONATED FUNDS FOR NEW LIBRARY BOOKS FOR EACH CLASSROOM.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
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