Civic Intelligence

Dayton Elementary Parent Teacher Organization

EIN 26-4327669 • 501(c)3 • Dayton, MT

Pub. 78 Eligible990-N Coverage

Profile

The purpose of the PTO is to support the education of children at Dayton Elementary School, to develop a closer connection between the school and home by encouraging parent involvement, and to improve the environment at Dayton Elementary School through volunteer and financial support.

PO Box 195Dayton, MT 59914
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

41st percentile

-1.6%

Higher net margin than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets59th percentile

Assets

$16,586

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$16,586

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue61st percentileNet Margin41st percentile

Revenue

$442,646

No earlier filing loaded for comparison.

Expenses

$449,886

No earlier filing loaded for comparison.

Net Income

-$7,240

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$20K$15K$10K$5.0K$0Assets 2022: $16,586Liabilities 2022: $0Net Assets 2022: $16,5862022

Highlighted filing

2022

Assets$16,586
Liabilities$0
Net Assets$16,586
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0-$200KRevenue 2022: $442,646Expenses 2022: $449,886Net Income 2022: -$7,2402022

Highlighted filing

2022

Revenue$442,646
Expenses$449,886
Net Income-$7,240
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,586
Liabilities
$0
Net assets
$16,586
Revenue
$442,646
Expenses
$449,886
Net income
-$7,240
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$4.43$4.50$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jun 19, 2023
Return Version
2021v4.0
Gross Receipts
$442,646
Mission and Program Overview

Mission

The purpose of the PTO is to support the education of children at Dayton Elementary School, to develop a closer connection between the school and home by encouraging parent involvement, and to improve the environment at Dayton Elementary School through volunteer and financial support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$16,033$16,586▲ $553
Savings and Temporary Cash Investments$10,762$13,588▲ $2,826
Cash and Non-Interest-Bearing Accounts$5,271$2,998▼ $2,273
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$16,033$16,586▲ $553
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,033$16,586▲ $553
Total Liabilities and Net Assets / Fund Balance$16,033$16,586▲ $553
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Shrilyn BrucklemyerPresident
Sheri AbernathySecretary
Amanda AdamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$442,549
Program Service Revenue
$0
Investment Income
$97
Other Revenue
$0
All Other Contributions
$436,370
Change in Net Assets
$-7,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$449,886
Total Fundraising Expense$435,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$0$0$435,284$435,284
Advertising$3,200--$3,200
Fees for Services Accounting$250--$250
Office Expenses-$189-$189
Total Functional Expenses$14,413$189$435,284$449,886
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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 35% controlled entity
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, Part VI, Section A, Line 8B

“all members have voting rights and all decisions are made at a scheduled meeting”

Form 990, Part VI, Section B, Line 11B

“return was reviewed at a monthly meeting”

Form 990, Part VI, Section C, Line 19

“documents are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Dayton Elementary Parent Teacher Organization
EIN
26-4327669
Phone
4063608597
Address
PO Box 195, Dayton, MT 59914

Signing Officer

Name
Amanda Adams
Title
Treasurer
Phone
4063608597
Signed
2023-06-19

Organization Details

Principal Officer
Amanda Adams
Formed
2015
Legal Domicile
Mt
Voting Board Members
12
Independent Board Members
0
Employees
0
Volunteers
15
Supplemental Narrative

Additional Explanations

Form 990, Header, Line A

“We are a rural school in Western Montana. Our normal revenues are less than $20,000 a year. Due to the new fundraising campaign we started, we received a large cash donation which meant filing a 990 vs 990postcard. We filed an extension in October for the 2021 990 return. We did not realize the 990 must be submitted by efiling as we had submitted it via US Mail in April. The return was rejected by the IRS and a letter was sent in late May. Our school was closed for teh summer and the mail is not checked on a regular basis so we did not receive the rejected return until June 10, 2023. We are respectfully requesting that any penalty, late fee or interest be waived as we were not aware of the efiling requirement. Our available funds are limited and any penalty/interest would cause a financial hardship on our organization. Thank you for your understanding.”

Form 990, Part III, Line 2

“The PTO began a campaign to help kickstart a school improvement plan to help improve our facility and campus. Donations were received from community members to help form a Foundation that has taken over the school improvement campaign”

Form 990, Part XI, Line 9

“This is auto calculating amounts and we are unable to change items. This is entered to balance the account for reporting requirements”

Raw XML Appendix338 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.

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IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0The PTO received a large cash donation from an individual which was used to start the new organization to handle the school improvement campaign. The sum of $436370 was transferred to the new origination once it was created and received its non-profit status.
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Rural Education and Community Heritage Foundation of NW Montana
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0We are a rural school in Western Montana. Our normal revenues are less than $20,000 a year. Due to the new fundraising campaign we started, we received a large cash donation which meant filing a 990 vs 990postcard. We filed an extension in October for the 2021 990 return. We did not realize the 990 must be submitted by efiling as we had submitted it via US Mail in April. The return was rejected by the IRS and a letter was sent in late May. Our school was closed for teh summer and the mail is not checked on a regular basis so we did not receive the rejected return until June 10, 2023. We are respectfully requesting that any penalty, late fee or interest be waived as we were not aware of the efiling requirement. Our available funds are limited and any penalty/interest would cause a financial hardship on our organization. Thank you for your understanding.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The PTO began a campaign to help kickstart a school improvement plan to help improve our facility and campus. Donations were received from community members to help form a Foundation that has taken over the school improvement campaign
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2all members have voting rights and all decisions are made at a scheduled meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3return was reviewed at a monthly meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4documents are available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5This is auto calculating amounts and we are unable to change items. This is entered to balance the account for reporting requirements
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Header, Line A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
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IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0Organization normally files a 990-postcard but due to a large donation it had to file a 990 for 2021. An extension was filed in Fall 2022 and the return was mailed in April 2023. The PTO was unaware that the return had to be efiled until a letter was received on or about June 10, 2023. Upon receipt of that information, the PTO submitted the return as soon as it was able to. the organization is requesting that any fees, penalties or interest be waived as this could have a negative affect on the organization's financials. We are a parent organization that serves a rural school in Western Montana with limited financial resources.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Amanda Adams
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04063608597
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DAYTON ELEMENTARY PARENT TEACHER ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0DAYT
ReturnHeader/Filer/EIN0264327669
ReturnHeader/Filer/PhoneNum04063608597
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 195
ReturnHeader/Filer/USAddress/CityNm0Dayton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059914
ReturnHeader/ReturnTs02023-06-28T13:10:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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