Civic Intelligence

Key Biscayne Community School PTA

990 • Fiscal year 2017 • EIN 23-7628479

Jul 01, 2016 to Jun 30, 2017 • Filed on May 12, 2018

150 West Mcintyre StreetKey Biscayne, FL 33149

(305) 361-5418

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

31st percentile

-4.3%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

25th percentile

-14%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$76,431

Down $12,215 (-14%) from 2016

Net Assets

Down

$76,431

Down $12,215 (-14%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$286,930

Down $36,088 (-11%) from 2016

Expenses

Up

$299,145

Up $50,135 (+20%) from 2016

Net Income

Down

-$12,215

Down $86,223 (-117%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2014: $109,592Liabilities 2014: $0Net Assets 2014: $109,5922014Assets 2015: $14,638Liabilities 2015: $0Net Assets 2015: $14,6382015Assets 2016: $88,646Liabilities 2016: $0Net Assets 2016: $88,6462016Assets 2017: $76,431Liabilities 2017: $0Net Assets 2017: $76,4312017Assets 2018: $52,880Liabilities 2018: $0Net Assets 2018: $52,8802018Assets 2019: $101,969Liabilities 2019: $0Net Assets 2019: $101,9692019Assets 2020: $157,486Liabilities 2020: $0Net Assets 2020: $157,4862020Assets 2021: $65,102Liabilities 2021: $0Net Assets 2021: $65,1022021Assets 2022: $52,690Net Assets 2022: $52,6902022Assets 2023: $66,748Net Assets 2023: $66,7482023Assets 2024: $84,079Net Assets 2024: $84,0792024

Highlighted filing

2017

Assets$76,431
Liabilities$0
Net Assets$76,431

Operations Trend

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

$400K$200K$0-$200KRevenue 2014: $203,284Expenses 2014: $139,864Net Income 2014: $63,4202014Revenue 2015: $293,738Expenses 2015: $388,693Net Income 2015: -$94,9552015Revenue 2016: $323,018Expenses 2016: $249,010Net Income 2016: $74,0082016Revenue 2017: $286,930Expenses 2017: $299,145Net Income 2017: -$12,2152017Revenue 2018: $217,684Expenses 2018: $241,235Net Income 2018: -$23,5512018Revenue 2019: $270,081Expenses 2019: $220,992Net Income 2019: $49,0892019Revenue 2020: $245,627Expenses 2020: $190,110Net Income 2020: $55,5172020Revenue 2021: $31,505Expenses 2021: $123,889Net Income 2021: -$92,3842021Revenue 2022: $117,531Expenses 2022: $129,943Net Income 2022: -$12,4122022Revenue 2023: $180,446Expenses 2023: $166,388Net Income 2023: $14,0582023Revenue 2024: $155,722Expenses 2024: $138,692Net Income 2024: $17,0302024

Highlighted filing

2017

Revenue$286,930
Expenses$299,145
Net Income-$12,215
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 12, 2018
Return Version
2016v3.1
Gross Receipts
$338,574
Mission and Program Overview

Mission

To promote the welfare of children and youth in home, school, community, and place of worship. To raise standards of home life, and to bring into closer relation the home and school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$88,646$76,431▼ $12,215
Rtn Earn Endowment Incm Other Fnds$88,646$76,431▼ $12,215
Total Assets$88,646$76,431▼ $12,215
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$88,646$76,431▼ $12,215
Total Liabilities and Net Assets / Fund Balance$88,646$76,431▼ $12,215
Compensation and Service Providers

Board Members and Trustees

NameTitle
Terry OlivaPresident
Wendy Mckenzie1st Vice Pre
Patricia Agostini2nd Vice Pre
HELENA D'AMATO3rd Vice Pre
Elizabeth WarnerCorrespndg S
Kate AsturiasRecording Se
Elizabeth LondonoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$115,917
Program Service Revenue
$154,933
Investment Income
$174
Other Revenue
$15,906
All Other Contributions
$12,612
Change in Net Assets
$-12,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$161,986
Other Expenses$101,417
Total Fundraising Expense$36,708
Professional Fundraising Fees$35,742
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$146,929--$146,929
Fees for Services Professional Fundraising--$35,742$35,742
Grants to Domestic Individuals$15,057--$15,057
Office Expenses$4,591$1,507-$6,098
All Other Expenses$2,622-$966$3,588
Other Expenses$2,662--$2,662
Fees for Services Accounting-$750-$750
Insurance-$200-$200
Total Functional Expenses$259,980$2,457$36,708$299,145
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Key Biscayne Community SchoolKey Biscayne, FL-Academic Programs$25,000
Key Biscayne Community SchoolKey Biscayne, FL-Para Prof Salaries$19,987
Key Biscayne Community FoundationKey Biscayne, FL-Wellness in the Sch-
Key Biscayne Community SchoolKey Biscayne, FL-Academic Programs-
Key Biscayne Community SchoolKey Biscayne, FL-Academic Programs-
Key Biscayne Community SchoolKey Biscayne, FL-Instructional Mtrls-
Key Biscayne Community SchoolKey Biscayne, FL-School Improvement-
Key Biscayne Community SchoolKey Biscayne, FL-School Improvement-
Key Biscayne Community SchoolKey Biscayne, FL-School Improvement-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$35,742
Fundraising Gross Income$17,304
Fundraising Direct Expenses$5,894

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon$59,651---
Gift Wrap Sales$5,239$5,239-$5,239
Total Events$64,890$5,239-$5,239
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 has been prepared by a cpa with experience in completing form 990 returns for pta units. The return will be sent to the president and the treasurer for review. The return is based on financial statements that were reviewed by an independent financial review committee and deemed to be accurate. The form 990 will be available to all board members, general members, and the public upon request.

Form 990, Page 6, Part VI, Line 19

The pta governing documents (bylaws) are available on the ptas website, kbcspta.org. The financial statements are presented to board members at each board meeting and to the general members at each general membership meeting. They are also available upon request.

Filing and Contact Details

Filer

Filer Name
Key Biscayne Community School Pta
EIN
23-7628479
Phone
3053615418
Address
150 WEST MCINTYRE STREET, KEY BISCAYNE, FL 33149

Signing Officer

Name
Elizabeth Londono
Title
Treasurer
Phone
3053615418
Signed
2018-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Oliva
Formed
1986
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
250

Preparer

Firm
Viciana & Shafer Pa
Address
804 SOUTH DOUGLAS ROAD SUITE 340, CORAL GABLES, FL 33134
Preparer
Aida V Shafer
Phone
3054460969
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Various other activities supported or sponsored by the ptsa

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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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0119813
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01009631
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0174
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IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt01436709
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0363190
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0315996
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0240631
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0178492
IRS990ScheduleA/Total509Grp/TotalAmt01436709
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0338574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0363314
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0316164
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0240770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0178657
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01437479
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt059651
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt059651
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOOSTERTHON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GIFT WRAP SALES
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt059651
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt064890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt05239
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05239
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt014847
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1210
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TEACHER GRANTS -MATERIALS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1CARE CLUB
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt059
IRS990ScheduleI/RecipientTable/CashGrantAmt019987
IRS990ScheduleI/RecipientTable/CashGrantAmt125000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt015624
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt15634
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt25480
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt37025
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt435434
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt57483
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt65175
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0COMPUTERS,TECHN
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1ART SUPPLIES
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc2PE PROGRAMS
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc3AGENDAS
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc4PLAYGROUND IMPR
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc5MEDIA CNTR IMPR
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc6CLASSROOM FURN
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PARA PROF SALARIES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ACADEMIC PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2ACADEMIC PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3ACADEMIC PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4INSTRUCTIONAL MTRLS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5SCHOOL IMPROVEMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6SCHOOL IMPROVEMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7SCHOOL IMPROVEMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8WELLNESS IN THE SCH
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1KEY BISCAYNE COMMUNITY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2KEY BISCAYNE COMMUNITY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3KEY BISCAYNE COMMUNITY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4KEY BISCAYNE COMMUNITY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5KEY BISCAYNE COMMUNITY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6KEY BISCAYNE COMMUNITY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7KEY BISCAYNE COMMUNITY SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8KEY BISCAYNE COMMUNITY FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0596000572
IRS990ScheduleI/RecipientTable/RecipientEIN1596000572
IRS990ScheduleI/RecipientTable/RecipientEIN2596000572
IRS990ScheduleI/RecipientTable/RecipientEIN3596000572
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IRS990ScheduleI/RecipientTable/RecipientEIN7596000572
IRS990ScheduleI/RecipientTable/RecipientEIN8300239421
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0150 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1150 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2150 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3150 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4150 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5150 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6150 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7150 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt888 W MCINTYRE STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt0SUITE 200
IRS990ScheduleI/RecipientTable/USAddress/CityNm0KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/CityNm2KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/CityNm3KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/CityNm4KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/CityNm5KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/CityNm6KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/CityNm7KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/CityNm8KEY BISCAYNE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0FL
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5FL
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7FL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd8FL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd033149
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd133149
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd233149
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd333149
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd533149
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd633149
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd733149
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd833146
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc3FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc4FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc5FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc6FMV
IRS990ScheduleI/Total501c3OrgCnt02

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