Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Perry Elementary PTO
EIN 23-2999258 • 501(c)3 • Shoemakersville, PA
Profile
Provide activities and supplies to enhance the students experiences at school and promote cooperation between parents and teachers.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.84x
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$50,822
Up $9,790 (+24%) from 2024
Liabilities
Flat$42,772
Flat from 2024
Net Assets
Up$8,050
Up $9,790 (+563%) from 2024
Revenue
Up$63,638
Up $14,358 (+29%) from 2024
Expenses
Down$53,849
Down $2,163 (-3.9%) from 2024
Net Income
Up$9,789
Up $16,521 (+245%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $50,822
- Liabilities
- $42,772
- Net assets
- $8,050
- Revenue
- $63,638
- Expenses
- $53,849
- Net income
- $9,789
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2024 to Aug 31, 2025
- Signed
- Dec 5, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $63,638
Mission and Program Overview
Mission
Provide activities and supplies to enhance the students experiences at school and promote cooperation between parents and teachers.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE ACTIVITIES AND EXPERIENCES FOR THE STUDENTS SUCH AS BOOK FAIRS, FIELD DAYS AND EDUCATIONAL ESSEMBLIES TO PROMOTE GREATER LEARNING. | - | $39,623 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHELSEY LUKOSS | President | - | $0 | - | - |
| JULIA HOFFMAN | Vice Preside | - | $0 | - | - |
| NATAHA KERSHNER | Treasurer | - | $0 | - | - |
| ANN GESCHWINDT | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Perry Elementary Pto
- EIN
- 23-2999258
- Phone
- 6104880295
- Address
- 201 FOURTH STREET, SHOEMAKERSVILLE, PA 19555
Signing Officer
- Name
- Chelsey Lukoss
- Title
- President
- Phone
- 6104880295
- Signed
- 2025-12-05
Preparer
- Firm
- Mace CPA LLC
- Address
- 62 S 4TH ST, HAMBURG, PA 19526
- Preparer
- Thomas J Mace CPA
- Phone
- 6105629600
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Repayment of legal retainer 8,086 total 8,086”
Form 990-ez, Part I, Line 16
“Expenses advertising 64 office 2,033 insurance 310 book fair 2,678 fundraising 14,226 permits 130 repairs 850 school activities 26,933 security 499 subscriptions 398 supplies 1,414 non-investment depreciation 3,626 total 53,161”
Form 990-ez, Part II, Line 24
“163,184 163,184 less accumulated depreciation 138,075 141,701 total 25,109 21,483”
Form 990-ez, Part II, Line 26
“Prior year embezellment 42,772 42,772”
Form 990-ez, Part III
“Provide activities and supplies to enhance the students experiences at school and promote cooperation between parents and teachers.”
Raw XML Appendix153 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHELSEY LUKOSS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6104880295 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 201 FOURTH ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SHOEMAKERSVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19555 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 15924 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 29339 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 820 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 9789 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 600 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 41033 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 50822 |
| IRS990EZ/GrossReceiptsAmt | 0 | 63638 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -1739 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 8050 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -1739 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 8050 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHELSEY LUKOSS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JULIA HOFFMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | NATAHA KERSHNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ANN GESCHWINDT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 25109 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 21483 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 53161 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 8086 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE ACTIVITIES AND SUPPLIES TO ENHANCE THE STUDENTS EXPERIENCES AT SCHOOL AND PROMOTE COOPERATION BETWEEN PARENTS AND TEACHERS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 88 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 54732 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE ACTIVITIES AND EXPERIENCES FOR THE STUDENTS SUCH AS BOOK FAIRS, FIELD DAYS AND EDUCATIONAL ESSEMBLIES TO PROMOTE GREATER LEARNING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 39623 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 42772 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 42772 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 53849 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 39623 |
| IRS990EZ/TotalRevenueAmt | 0 | 63638 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 820 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 279 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1099 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 10 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 62818 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 49001 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 51578 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 27804 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 28176 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 219377 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 10 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 220476 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 63638 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 49280 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51578 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 27804 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 28176 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 220476 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 63638 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 49280 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 51581 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 27807 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 28180 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 220486 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REPAYMENT OF LEGAL RETAINER 8,086 TOTAL 8,086 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 64 OFFICE 2,033 INSURANCE 310 BOOK FAIR 2,678 FUNDRAISING 14,226 PERMITS 130 REPAIRS 850 SCHOOL ACTIVITIES 26,933 SECURITY 499 SUBSCRIPTIONS 398 SUPPLIES 1,414 NON-INVESTMENT DEPRECIATION 3,626 TOTAL 53,161 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 163,184 163,184 LESS ACCUMULATED DEPRECIATION 138,075 141,701 TOTAL 25,109 21,483 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PRIOR YEAR EMBEZELLMENT 42,772 42,772 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROVIDE ACTIVITIES AND SUPPLIES TO ENHANCE THE STUDENTS EXPERIENCES AT SCHOOL AND PROMOTE COOPERATION BETWEEN PARENTS AND TEACHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHELSEY LUKOSS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6104880295 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PERRY ELEMENTARY PTO |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PERR |
| ReturnHeader/Filer/EIN | 0 | 232999258 |
| ReturnHeader/Filer/PhoneNum | 0 | 6104880295 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 201 FOURTH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SHOEMAKERSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19555 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MACE CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 62 S 4TH ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HAMBURG |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19526 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6105629600 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | THOMAS J MACE CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-12-18T15:38:21-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-08-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.