Civic Intelligence

Level Green PTO

EIN 25-1659400 • 501(c)3 • Level Green, PA

Profile

The Level Green PTO promotes quality educational programs for all children.

650 Cypress CourtLevel Green, PA 15085

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

26th percentile

-15%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

32nd percentile

-20%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-24%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$6,254

Up $503 (+8.7%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$6,254

Up $503 (+8.7%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin26th percentile

Revenue

Down

$10,260

Down $4,577 (-31%) from 2023

Expenses

Up

$11,833

Up $2,747 (+30%) from 2023

Net Income

Down

-$1,573

Down $7,324 (-127%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15K$10K$5.0K$0Assets 2013: $13,084Net Assets 2013: $13,0842013Assets 2015: $14,372Net Assets 2015: $14,3722015Assets 2017: $9,997Net Assets 2017: $9,9972017Assets 2018: $9,240Net Assets 2018: $9,2402018Assets 2019: $9,009Net Assets 2019: $9,0092019Assets 2023: $5,751Net Assets 2023: $5,7512023Assets 2025: $6,254Net Assets 2025: $6,2542025

Highlighted filing

2025

Assets$6,254
Liabilities-
Net Assets$6,254
Open 2025 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15K$10K$5.0K$0-$5.0KRevenue 2013: $4,909Expenses 2013: $3,229Net Income 2013: $1,6802013Revenue 2015: $5,186Expenses 2015: $4,768Net Income 2015: $4182015Revenue 2017: $11,157Expenses 2017: $12,648Net Income 2017: -$1,4912017Revenue 2018: $7,057Expenses 2018: $7,814Net Income 2018: -$7572018Revenue 2019: $6,536Expenses 2019: $6,195Net Income 2019: $3412019Revenue 2023: $14,837Expenses 2023: $9,086Net Income 2023: $5,7512023Revenue 2025: $10,260Expenses 2025: $11,833Net Income 2025: -$1,5732025

Highlighted filing

2025

Revenue$10,260
Expenses$11,833
Net Income-$1,573
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,254
Liabilities
-
Net assets
$6,254
Revenue
$10,260
Expenses
$11,833
Net income
-$1,573
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.25$6.25$10.3$11.8$1.57
2023Detailed filing. Detailed filing data is available for this year.$5.75$5.75$14.8$9.09$5.75
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.01$9.01$6.54$6.20$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.24$9.24$7.06$7.81$0.76
2017Detailed filing. Detailed filing data is available for this year.$10.00$10.00$11.2$12.6$1.49
2015Detailed filing. Detailed filing data is available for this year.$14.4$14.4$5.19$4.77$0.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$13.1$4.91$3.23$1.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 12, 2025
Return Version
2024v5.2
Gross Receipts
$42,455
Mission and Program Overview

Mission

Promoting quality educational programs

Program Services

DescriptionGrantsExpenses
The Level Green PTO conducts various fundraising activities to raise money used to provide school age children with classroom parties, end of year field days, concerts, and other events.-$44,026
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHELLE WALTERHOUSEPresidentPT$0--
RACHEL JOHNSTONVice PresidentPT$0--
SAMANTHA CALDROSecretaryPT$0--
RACHEL SEMENTUHTreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Book Fair$12,827$12,827$9,446$3,381
Candy Sales$2,151$2,151$3,824$-1,673
Total Events$39,771$39,771$32,195$7,576
Filing and Contact Details

Filer

Filer Name
Level Green Pto
EIN
25-1659400
Address
650 CYPRESS COURT, LEVEL GREEN, PA 15085

Signing Officer

Name
Rachel Sementuh
Title
Treasurer
Signed
2025-09-12
Discuss with paid preparer
Yes

Preparer

Firm
DJC Accounting Inc
Address
434 Allegheny River Blvd, Oakmont, PA 15139
Preparer
Bergetta K Hugus
Phone
4128268829
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“PTO PROJECT 2,161”

Form 990-EZ, Part I, Line 16, Other Expenses

“INSURANCE 158”

Form 990-EZ, Part I, Line 16, Other Expenses

“FUNDAY 3,854”

Form 990-EZ, Part I, Line 16, Other Expenses

“TEACHERS SUPPLIES 1,180”

Form 990-EZ, Part I, Line 16, Other Expenses

“Teacher appreciation 1,502”

Form 990-EZ, Part I, Line 16, Other Expenses

“5TH GRADE FAREWELL 1,420”

Form 990-EZ, Part I, Line 16, Other Expenses

“FIELD TRIP 1,558”

Raw XML Appendix161 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RACHEL SEMENTUH
IRS990EZ/BooksInCareOfDetail/PhoneNum04122000086
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0650 CYPRESS CT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEVEL GREEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015085
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07827
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06254
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02040
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1573
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt07827
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06254
IRS990EZ/FundraisingGrossIncomeAmt039771
IRS990EZ/GrossReceiptsAmt042455
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0644
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt07827
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06254
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt07827
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06254
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHELLE WALTERHOUSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RACHEL JOHNSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SAMANTHA CALDRO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RACHEL SEMENTUH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt011833
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTING QUALITY EDUCATIONAL PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Level Green PTO conducts various fundraising activities to raise money used to provide school age children with classroom parties, end of year field days, concerts, and other events.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt044026
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt032195
IRS990EZ/SpecialEventsNetIncomeLossAmt07576
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt011833
IRS990EZ/TotalProgramServiceExpensesAmt044026
IRS990EZ/TotalRevenueAmt010260
IRS990EZ/TypeOfOrganizationOtherDesc0PARENT TEACHER ORGANIZATION
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02684
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01393
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02864
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt08749
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt039771
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt040840
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt041821
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt026328
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0148760
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0157509
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt042455
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt042648
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt043214
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt029192
IRS990ScheduleA/Total509Grp/TotalAmt0157509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt042455
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt042648
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt043214
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt029192
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0157509
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt032195
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CANDY SALES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOOK FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt02151
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012827
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt024793
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039771
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt02151
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012827
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt024793
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039771
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07576
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt018925
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt032195
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03824
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09446
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt05
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PTO PROJECT 2,161
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INSURANCE 158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUNDAY 3,854
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TEACHERS SUPPLIES 1,180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TEACHER APPRECIATION 1,502
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt55TH GRADE FAREWELL 1,420
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FIELD TRIP 1,558
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Rachel Sementuh
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEVEL GREEN PTO
ReturnHeader/Filer/BusinessNameControlTxt0LEVE
ReturnHeader/Filer/EIN0251659400
ReturnHeader/Filer/USAddress/AddressLine1Txt0650 CYPRESS COURT
ReturnHeader/Filer/USAddress/CityNm0LEVEL GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015085
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0933304975
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DJC Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0434 Allegheny River Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oakmont
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015139
ReturnHeader/PreparerPersonGrp/PhoneNum04128268829
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bergetta K Hugus
ReturnHeader/ReturnTs02025-09-12T12:13:49-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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