Civic Intelligence

Capshaw Elementary PTO

EIN 26-3314248 • 501(c)3 • Cookeville, TN

Profile

To provide both monetary and hands-on support to the faculty, staff, and students of capshaw elementary school.

1 Cougar LaneCookeville, TN 38501

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

63rd percentile

9.5%

Higher net margin than 63% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

60th percentile

3.2%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

44th percentile

-6.4%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$72,530

Up $12,186 (+20%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$72,530

Up $12,186 (+20%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin63rd percentile

Revenue

Down

$128,792

Down $7,659 (-5.6%) from 2024

Expenses

Down

$116,606

Down $27,629 (-19%) from 2024

Net Income

Up

$12,186

Up $19,970 (+257%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$100K$50K$0Assets 2013: $45,897Net Assets 2013: $45,8972013Assets 2014: $47,516Net Assets 2014: $47,5162014Assets 2015: $53,578Net Assets 2015: $53,5782015Assets 2016: $31,527Net Assets 2016: $31,5272016Assets 2017: $31,925Net Assets 2017: $31,9252017Assets 2018: $28,185Net Assets 2018: $28,1852018Assets 2019: $36,923Net Assets 2019: $36,9232019Assets 2020: $76,103Net Assets 2020: $76,1032020Assets 2021: $88,603Net Assets 2021: $88,6032021Assets 2022: $48,133Net Assets 2022: $48,1332022Assets 2023: $68,128Net Assets 2023: $68,1282023Assets 2024: $60,344Net Assets 2024: $60,3442024Assets 2025: $72,530Net Assets 2025: $72,5302025

Highlighted filing

2025

Assets$72,530
Liabilities-
Net Assets$72,530
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$200K$100K$0-$100KRevenue 2013: $83,694Expenses 2013: $71,910Net Income 2013: $11,7842013Revenue 2014: $79,327Expenses 2014: $77,708Net Income 2014: $1,6192014Revenue 2015: $89,923Expenses 2015: $83,861Net Income 2015: $6,0622015Revenue 2016: $95,483Expenses 2016: $117,534Net Income 2016: -$22,0512016Revenue 2017: $95,874Expenses 2017: $95,476Net Income 2017: $3982017Revenue 2018: $114,468Expenses 2018: $118,208Net Income 2018: -$3,7402018Revenue 2019: $114,191Expenses 2019: $105,453Net Income 2019: $8,7382019Revenue 2020: $110,626Expenses 2020: $71,446Net Income 2020: $39,1802020Revenue 2021: $99,367Expenses 2021: $86,867Net Income 2021: $12,5002021Revenue 2022: $130,023Expenses 2022: $170,493Net Income 2022: -$40,4702022Revenue 2023: $147,106Expenses 2023: $127,111Net Income 2023: $19,9952023Revenue 2024: $136,451Expenses 2024: $144,235Net Income 2024: -$7,7842024Revenue 2025: $128,792Expenses 2025: $116,606Net Income 2025: $12,1862025

Highlighted filing

2025

Revenue$128,792
Expenses$116,606
Net Income$12,186
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$72,530
Liabilities
-
Net assets
$72,530
Revenue
$128,792
Expenses
$116,606
Net income
$12,186
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.73$0.73$1.29$1.17$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.60$0.60$1.36$1.44$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.68$1.47$1.27$0.20
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.48$1.30$1.70$0.40
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.89$0.99$0.87$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.76$1.11$0.71$0.39
2019Detailed filing. Detailed filing data is available for this year.$0.37$0.37$1.14$1.05$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.28$1.14$1.18$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.96$0.95$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.95$1.18$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.54$0.90$0.84$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.48$0.79$0.78$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.46$0.84$0.72$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$128,792
Mission and Program Overview

Mission

To provide both monetary and hands-on support to the faculty, staff and students of Capshaw Elementary School.

To provide both monetary and hands-on support to the faculty, staff, and students of capshaw elementary school.

Program Services

DescriptionGrantsExpenses
TO PROVIDE BOTH MONETARY AND HANDS-ON SUPPORT TO THE FACULTY, STAFF, AND STUDENTSOF CAPSHAW ELEMENTARY SCHOOL THROUGH DIRECT PUBLIC SUPPORT FROM THE COUGAR RUN PROGRAM HOSTED BY THE PTO.$0$116,109
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JENNY STITESPresidentPT$0--
ERIN ROSEVice-PresidentPT$0--
NIKKI STAMMSecretaryPT$0--
LESLIE COSGROVETreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Capshaw Elementary Pto
EIN
26-3314248
Phone
9312655375
Address
1 COUGAR LANE, COOKEVILLE, TN 38501

Signing Officer

Name
Leslie Cosgrove
Title
Treasurer
Phone
9312655375
Signed
2025-09-18
Discuss with paid preparer
Yes

Preparer

Firm
Wallace & Associates CPAs
Address
209 N JEFFERSON AVE, COOKEVILLE, TN 38501
Preparer
Randel Wallace CPA
Phone
9313721711
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“ANNUAL REPORT 20.”

Form 990EZ, Part I, Line 16

“Direct school support 116109.”

Raw XML Appendix167 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/PhoneNum09315262414
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0COOKEVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd038501
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060344
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt072530
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IRS990EZ/ContributionsGiftsGrantsEtcAmt0128792
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt012186
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0400
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/FundraisingGrossIncomeAmt00
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt060344
IRS990EZ/NetAssetsOrFundBalancesEOYAmt072530
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JENNY STITES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ERIN ROSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NIKKI STAMM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LESLIE COSGROVE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0116129
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE BOTH MONETARY AND HANDS-ON SUPPORT TO THE FACULTY, STAFF, AND STUDENTS OF CAPSHAW ELEMENTARY SCHOOL.
IRS990EZ/PrintingPublicationsPostageAmt077
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE BOTH MONETARY AND HANDS-ON SUPPORT TO THE FACULTY, STAFF, AND STUDENTSOF CAPSHAW ELEMENTARY SCHOOL THROUGH DIRECT PUBLIC SUPPORT FROM THE COUGAR RUN PROGRAM HOSTED BY THE PTO.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0116109
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0116606
IRS990EZ/TotalProgramServiceExpensesAmt0116109
IRS990EZ/TotalRevenueAmt0128792
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION SUPPORTS CAPSHAW ELEMENTARY SCHOOLS STUDENTS, TEACHERS, AND STAFF BY RAISING FUNDS TO PURCHASE TECHNOLOGY FOR THE CLASSROOMS, SCHOOL SUPPLIES FOR STUDENTS, AND PROVIDES FUNDING FOR THE ART PROGRAM. THESE ACTIVITIES FURTHER THE EXEMPT PURPOSE OF THE SCHOOL TO ENGAGE AND INSPIRE ITS STUDENTS THROUGH EDUCATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1IF IT WERE NOT FOR THE ORGANIZATIONS INVOLVEMENT, CAPSHAW ELEMENTARY SCHOOL WOULD BE RESPONSIBLE FOR RAISING FUNDS AND WOULD BE DEPENDENT ON THE SCHOOLS BUDGET TO PROVIDE SCHOOL SUPPLIES, NEW TECHNOLOGY, AND AN ART PROGRAM TO ALL STUDENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt IV Sec E Ln 2a
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Pt IV Sec E Ln 2b
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0626000796
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CAPSHAW ELEMENTARY SCHOOL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt0116109
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNUAL REPORT 20.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECT SCHOOL SUPPORT 116109.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LESLIE COSGROVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09312655375
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAPSHAW ELEMENTARY PTO
ReturnHeader/Filer/BusinessNameControlTxt0CAPS
ReturnHeader/Filer/EIN0263314248
ReturnHeader/Filer/PhoneNum09312655375
ReturnHeader/Filer/USAddress/AddressLine1Txt01 COUGAR LANE
ReturnHeader/Filer/USAddress/CityNm0COOKEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204165105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wallace & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0209 N JEFFERSON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COOKEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038501
ReturnHeader/PreparerPersonGrp/PhoneNum09313721711
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDEL WALLACE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-30T12:13:20-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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