Civic Intelligence

Perry Elementary PTO

990EZ • Fiscal year 2024 • EIN 23-2999258

Sep 01, 2023 to Aug 31, 2024 • Filed on Nov 25, 2024

201 Fourth StreetShoemakersville, PA 19555

(610) 488-0295

Siviq Scores

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

Liabilities / Assets

95th percentile

1.04x

Higher debt load relative to assets than 95% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

0.87x

Higher debt load relative to revenue than 95% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-14%

Higher net margin than 23% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

37th percentile

-5.7%

Faster asset growth than 37% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

77th percentile

33%

Faster revenue growth than 77% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$41,032

Down $5,156 (-11%) from 2022

Net Assets

-$1,740

No earlier filing loaded for comparison.

Liabilities

Up

$42,772

Up $42,772 from 2022

Revenue

Up

$49,280

Up $21,473 (+77%) from 2022

Expenses

Up

$56,012

Up $792 (+1.4%) from 2022

Net Income

Up

-$6,732

Up $20,681 (+75%) from 2022

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2012: $9,213Liabilities 2012: $02012Assets 2013: $40,133Net Assets 2013: $40,1332013Assets 2014: $68,981Net Assets 2014: $68,9812014Assets 2015: $73,625Net Assets 2015: $73,6252015Assets 2016: $95,216Liabilities 2016: $0Net Assets 2016: $95,2162016Assets 2017: $118,027Liabilities 2017: $0Net Assets 2017: $118,0272017Assets 2018: $129,674Liabilities 2018: $0Net Assets 2018: $129,6742018Assets 2019: $107,249Liabilities 2019: $0Net Assets 2019: $107,2492019Assets 2020: $96,655Liabilities 2020: $02020Assets 2021: $73,601Liabilities 2021: $02021Assets 2022: $46,188Liabilities 2022: $02022Assets 2024: $41,032Liabilities 2024: $42,772Net Assets 2024: -$1,7402024Assets 2025: $50,822Liabilities 2025: $42,772Net Assets 2025: $8,0502025

Highlighted filing

2024

Assets$41,032
Liabilities$42,772
Net Assets-$1,740

Operations Trend

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

$100K$50K$0-$50KRevenue 2012: $54,554Expenses 2012: $56,431Net Income 2012: -$1,8772012Revenue 2013: $76,254Expenses 2013: $45,334Net Income 2013: $30,9202013Revenue 2014: $32,932Expenses 2014: $4,084Net Income 2014: $28,8482014Revenue 2015: $53,186Expenses 2015: $48,542Net Income 2015: $4,6442015Revenue 2016: $83,251Expenses 2016: $61,660Net Income 2016: $21,5912016Revenue 2017: $96,900Expenses 2017: $74,089Net Income 2017: $22,8112017Revenue 2018: $86,640Expenses 2018: $74,993Net Income 2018: $11,6472018Revenue 2019: $50,718Expenses 2019: $73,143Net Income 2019: -$22,4252019Revenue 2020: $65,564Expenses 2020: $76,158Net Income 2020: -$10,5942020Revenue 2021: $28,176Expenses 2021: $51,230Net Income 2021: -$23,0542021Revenue 2022: $27,807Expenses 2022: $55,220Net Income 2022: -$27,4132022Revenue 2024: $49,280Expenses 2024: $56,012Net Income 2024: -$6,7322024Revenue 2025: $63,638Expenses 2025: $53,849Net Income 2025: $9,7892025

Highlighted filing

2024

Revenue$49,280
Expenses$56,012
Net Income-$6,732
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Nov 25, 2024
Return Version
2023v6.0
Gross Receipts
$49,280
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

DescriptionGrantsExpenses
PROVIDE ACTIVITIES AND EXPERIENCES FOR THE STUDENTS SUCH AS BOOK FAIRS, FIELD DAYS AND EDUCATIONAL ESSEMBLIES TO PROMOTE GREATER LEARNING.-$41,320
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHELSEY LUKOSSPresident-$0--
JULIA HOFFMANVice Preside-$0--
NATAHA KERSHNERTreasurer-$0--
ANN GESCHWINDTSecretary-$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
2024-11-25

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 16

Expenses office 83 insurance 155 book fair 5,009 fundraising 14,692 permits 145 repairs 463 school activities 11,344 subscriptions 334 supplies 491 website 600 non-investment depreciation 10,296 total 43,612

Form 990-ez, Part II, Line 24

163,184 163,184 less accumulated depreciation 127,779 138,075 total 35,405 25,109

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 Appendix152 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0CHELSEY LUKOSS
IRS990EZ/BooksInCareOfDetail/PhoneNum06104880295
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0201 FOURTH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SHOEMAKERSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd019555
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt012359
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015923
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0279
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IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6732
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04992
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-1740
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-1740
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHELSEY LUKOSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JULIA HOFFMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NATAHA KERSHNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ANN GESCHWINDT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt035405
IRS990EZ/OtherAssetsTotalDetail/EOYAmt025109
IRS990EZ/OtherExpensesTotalAmt043612
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE ACTIVITIES AND SUPPLIES TO ENHANCE THE STUDENTS EXPERIENCES AT SCHOOL AND PROMOTE COOPERATION BETWEEN PARENTS AND TEACHERS.
IRS990EZ/ProgramServiceRevenueAmt049001
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE ACTIVITIES AND EXPERIENCES FOR THE STUDENTS SUCH AS BOOK FAIRS, FIELD DAYS AND EDUCATIONAL ESSEMBLIES TO PROMOTE GREATER LEARNING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt041320
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt042772
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt042772
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt056012
IRS990EZ/TotalProgramServiceExpensesAmt041320
IRS990EZ/TotalRevenueAmt049280
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0279
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0668
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0947
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0221450
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0222397
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt049280
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt065564
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0222412
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 83 INSURANCE 155 BOOK FAIR 5,009 FUNDRAISING 14,692 PERMITS 145 REPAIRS 463 SCHOOL ACTIVITIES 11,344 SUBSCRIPTIONS 334 SUPPLIES 491 WEBSITE 600 NON-INVESTMENT DEPRECIATION 10,296 TOTAL 43,612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1163,184 163,184 LESS ACCUMULATED DEPRECIATION 127,779 138,075 TOTAL 35,405 25,109
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR YEAR EMBEZELLMENT 42,772 42,772
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE ACTIVITIES AND SUPPLIES TO ENHANCE THE STUDENTS EXPERIENCES AT SCHOOL AND PROMOTE COOPERATION BETWEEN PARENTS AND TEACHERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHELSEY LUKOSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06104880295
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERRY ELEMENTARY PTO
ReturnHeader/Filer/BusinessNameControlTxt0PERR
ReturnHeader/Filer/EIN0232999258
ReturnHeader/Filer/PhoneNum06104880295
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 FOURTH STREET
ReturnHeader/Filer/USAddress/CityNm0SHOEMAKERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019555
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0874371237
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MACE CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt062 S 4TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HAMBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019526
ReturnHeader/PreparerPersonGrp/PhoneNum06105629600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS J MACE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-01-17T12:43:40-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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