Civic Intelligence

Sparta Elementary P T C

990EZ • Fiscal year 2019 • EIN 26-2358459

Sep 01, 2018 to Aug 31, 2019 • Filed on Dec 18, 2019

Organization Profile
560 West Sparta DriveSparta, MI 49345

(616) 678-7531

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

36th percentile

-4.6%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

78th percentile

28%

Faster revenue growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$97,720

Down $4,746 (-4.6%) from 2018

Net Assets

Down

$97,720

Down $4,746 (-4.6%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin23rd percentile

Revenue

Up

$46,249

Up $10,145 (+28%) from 2018

Expenses

Up

$50,995

Up $19,421 (+62%) from 2018

Net Income

Down

-$4,746

Down $9,276 (-205%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$150K$100K$50K$0Assets 2011: $80,686Liabilities 2011: $0Net Assets 2011: $80,6862011Assets 2012: $76,128Liabilities 2012: $13Net Assets 2012: $76,1152012Assets 2013: $97,689Liabilities 2013: $0Net Assets 2013: $97,6892013Assets 2014: $88,537Liabilities 2014: $8Net Assets 2014: $88,5292014Assets 2015: $95,933Liabilities 2015: $6Net Assets 2015: $95,9272015Assets 2016: $95,034Liabilities 2016: $7Net Assets 2016: $95,0272016Assets 2017: $97,950Liabilities 2017: $14Net Assets 2017: $97,9362017Assets 2018: $102,466Liabilities 2018: $0Net Assets 2018: $102,4662018Assets 2019: $97,720Liabilities 2019: $0Net Assets 2019: $97,7202019Assets 2020: $109,665Liabilities 2020: $0Net Assets 2020: $109,6652020Assets 2021: $106,283Liabilities 2021: $1Net Assets 2021: $106,2822021Assets 2022: $100,891Liabilities 2022: $0Net Assets 2022: $100,8912022Assets 2023: $88,820Liabilities 2023: $0Net Assets 2023: $88,8202023Assets 2024: $71,674Liabilities 2024: $0Net Assets 2024: $71,6742024Assets 2025: $45,830Liabilities 2025: $0Net Assets 2025: $45,8302025

Highlighted filing

2019

Assets$97,720
Liabilities$0
Net Assets$97,720
Open 2019 Filing

Operations Trend

Revenue Growth78th percentile

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

$100K$50K$0-$50KRevenue 2011: $44,355Expenses 2011: $44,530Net Income 2011: -$1752011Revenue 2012: $44,366Expenses 2012: $48,937Net Income 2012: -$4,5712012Revenue 2013: $59,354Expenses 2013: $37,780Net Income 2013: $21,5742013Revenue 2014: $46,631Expenses 2014: $55,773Net Income 2014: -$9,1422014Revenue 2015: $47,639Expenses 2015: $40,241Net Income 2015: $7,3982015Revenue 2016: $35,655Expenses 2016: $36,555Net Income 2016: -$9002016Revenue 2017: $39,937Expenses 2017: $37,028Net Income 2017: $2,9092017Revenue 2018: $36,104Expenses 2018: $31,574Net Income 2018: $4,5302018Revenue 2019: $46,249Expenses 2019: $50,995Net Income 2019: -$4,7462019Revenue 2020: $37,235Expenses 2020: $25,290Net Income 2020: $11,9452020Revenue 2021: $23,441Expenses 2021: $26,824Net Income 2021: -$3,3832021Revenue 2022: $53,020Expenses 2022: $58,411Net Income 2022: -$5,3912022Revenue 2023: $39,250Expenses 2023: $51,321Net Income 2023: -$12,0712023Revenue 2024: $54,810Expenses 2024: $71,956Net Income 2024: -$17,1462024Revenue 2025: $64,754Expenses 2025: $90,598Net Income 2025: -$25,8442025

Highlighted filing

2019

Revenue$46,249
Expenses$50,995
Net Income-$4,746
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Dec 18, 2019
Return Version
2018v3.1
Gross Receipts
$66,490
Mission and Program Overview

Mission

Bring school and home closer

Program Services

DescriptionGrantsExpenses
Educational Services--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachelle BurnsVice PresidentPT$0--
Michelle MoodyPresidentPT$0--
Chelsea RingVice PresidentPT$0--
Cherry McLemoreSecretaryPT$0--
Rachelle EvenTreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Book Fair----
Walk A Thon----
Filing and Contact Details

Filer

Filer Name
Sparta Elementary P T C
EIN
26-2358459
Address
560 West Sparta Drive, Sparta, MI 49345

Signing Officer

Name
Rachelle Evans
Title
Treasurer
Phone
6166787531
Signed
2019-12-18
Discuss with paid preparer
Yes

Preparer

Firm
Mushlock and Associates
Address
PO Box 186, Kent City, MI 49330
Preparer
Vitalys Mushlock
Phone
6166787531
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountClassroom PTC 573Open House 1,261Gifts 2,500Field trips Assemblies Field trips 40,105School Appreciation 2,932PTO Manager 129Office Supplies 75Teacher Expense 435RIF 1,200Parties 540Insurance 100CC 70”

Description of other assets Part II line 24

“Category Beginning of Year End of YearRounding 5 0”

Raw XML Appendix155 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/PersonNm0Rachelle Even
IRS990EZ/BooksInCareOfDetail/PhoneNum06166787531
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01945 Skyview Dr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sparta
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049345
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0102461
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt097720
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0963
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4746
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0575
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0102466
IRS990EZ/Form990TotalAssetsGrp/EOYAmt097720
IRS990EZ/FundraisingGrossIncomeAmt064972
IRS990EZ/GrossReceiptsAmt066490
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0555
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0102466
IRS990EZ/NetAssetsOrFundBalancesEOYAmt097720
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0102466
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt097720
IRS990EZ/OccupancyRentUtltsAndMaintAmt0500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Rachelle Burns
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Michelle Moody
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Chelsea Ring
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Cherry McLemore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Rachelle Even
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt049920
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Bring school and home closer
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Educational Services
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt020241
IRS990EZ/SpecialEventsNetIncomeLossAmt044731
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt050995
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt046249
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0963
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0485
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05845
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt05845
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0963
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01093
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0485
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05845
IRS990ScheduleA/TotalSupportAmt05845
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Walk A Thon
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Book Fair
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountClassroom PTC 573Open House 1,261Gifts 2,500Field trips Assemblies Field trips 40,105School Appreciation 2,932PTO Manager 129Office Supplies 75Teacher Expense 435RIF 1,200Parties 540Insurance 100CC 70
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearRounding 5 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Rachelle Evans
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06166787531
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sparta Elementary P T C
ReturnHeader/Filer/BusinessNameControlTxt0SPAR
ReturnHeader/Filer/EIN0262358459
ReturnHeader/Filer/USAddress/AddressLine1Txt0560 West Sparta Drive
ReturnHeader/Filer/USAddress/CityNm0Sparta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049345
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07EDCF91ED415AE830A9BBC619237ADB9B74D6354
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07EDCF91ED415AE830A9BBC619237ADB9B74D6354
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04067682019352lma0to2
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-12-18
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.224.42.134
ReturnHeader/FilingSecurityInformation/IPDt02019-12-18
ReturnHeader/FilingSecurityInformation/IPTm015:11:59
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300844006
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mushlock and Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 186
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kent City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049330
ReturnHeader/PreparerPersonGrp/PhoneNum06166787531
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Vitalys Mushlock
ReturnHeader/ReturnTs02019-12-18T15:08:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$97,720
Liabilities
$0
Net assets
$97,720
Revenue
$46,249
Expenses
$50,995
Net income
-$4,746
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.65$0.91$0.26
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.00$0.72$0.55$0.72$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.39$0.51$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.01$0.53$0.58$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.23$0.27$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$0.37$0.25$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.46$0.51$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.00$1.02$0.36$0.32$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.40$0.37$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.36$0.37$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.48$0.40$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.47$0.56$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.59$0.38$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.44$0.49$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.44$0.45$0.00