Civic Intelligence

Spma Booster Club Inc

990EZ • Fiscal year 2017 • EIN 26-4413470

Aug 01, 2016 to Jul 31, 2017 • Filed on May 23, 2018

9 Foxgrape RoadHilton Head Island, SC 29928

(843) 785-2534

Siviq Scores

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

Liabilities / Assets

89th percentile

0.46x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

60th percentile

8.1%

Higher net margin than 60% 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

92nd percentile

116%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Revenue Growth

51st percentile

1.7%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2017

Assets

Up

$19,539

Up $15,341 (+365%) from 2015

Net Assets

Up

$10,539

Up $6,341 (+151%) from 2015

Liabilities

Up

$9,000

Up $9,000 from 2015

Revenue

Up

$75,531

Up $2,535 (+3.5%) from 2015

Expenses

Down

$69,414

Down $6,904 (-9.0%) from 2015

Net Income

Up

$6,117

Up $9,439 (+284%) from 2015

Historical Trend

Balance Sheet Trend

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

$20K$15K$10K$5.0K$0Assets 2011: $6,250Liabilities 2011: $0Net Assets 2011: $6,2502011Assets 2012: $2,727Liabilities 2012: $0Net Assets 2012: $2,7272012Assets 2013: $2,757Liabilities 2013: $0Net Assets 2013: $2,7572013Assets 2014: $7,520Liabilities 2014: $0Net Assets 2014: $7,5202014Assets 2015: $4,198Liabilities 2015: $0Net Assets 2015: $4,1982015Assets 2017: $19,539Liabilities 2017: $9,000Net Assets 2017: $10,5392017Assets 2018: $7,380Liabilities 2018: $1,100Net Assets 2018: $6,2802018Assets 2019: $17,498Liabilities 2019: $7,525Net Assets 2019: $9,9732019

Highlighted filing

2017

Assets$19,539
Liabilities$9,000
Net Assets$10,539

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $81,429Expenses 2011: $80,315Net Income 2011: $1,1142011Revenue 2012: $44,799Expenses 2012: $48,322Net Income 2012: -$3,5232012Revenue 2013: $64,536Expenses 2013: $64,506Net Income 2013: $302013Revenue 2014: $48,964Expenses 2014: $44,201Net Income 2014: $4,7632014Revenue 2015: $72,996Expenses 2015: $76,318Net Income 2015: -$3,3222015Revenue 2017: $75,531Expenses 2017: $69,414Net Income 2017: $6,1172017Revenue 2018: $13,242Expenses 2018: $17,501Net Income 2018: -$4,2592018Revenue 2019: $15,214Expenses 2019: $11,521Net Income 2019: $3,6932019

Highlighted filing

2017

Revenue$75,531
Expenses$69,414
Net Income$6,117
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
May 23, 2018
Return Version
2016v3.0
Gross Receipts
$122,423
Mission and Program Overview

Mission

To provide funds for the education of students at sea pines montessori school.

Program Services

DescriptionGrantsExpenses
FUNDS TO SUPPLEMENT AND IMPROVE THE EDUCATION OF THE STUDENTS AT SEA PINES MONTESSORI SCHOOL.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MCKENZIE STRAUSSPresidentPT$0--
ERIN MCMACKINTreasurerPT$0--
WHITNEY HUGHESSecretaryPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concessions at Heritage Golf Tourn.$103,940$103,940$759$103,181
Harvest Silent Auction$9,595$9,595$182$9,413
Total Events$118,018$118,018$45,342$72,676
Filing and Contact Details

Filer

Filer Name
Spma Pto
EIN
26-4413470
Phone
8437852534
Address
9 FOXGRAPE ROAD, HILTON HEAD ISLAND, SC 29928

Signing Officer

Name
Erika Morgan
Title
Director of Finance
Phone
8437852534
Signed
2018-05-23
Discuss with paid preparer
Yes

Preparer

Firm
Robinson Grant & Co Pa
Address
PO DRAWER 22959, HILTON HEAD ISLAND, SC 29925
Preparer
Michael R Putich CPA
Phone
8438156161
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest income. Amount: 5.

Form 990-ez, Part I, Line 10 - Payments to Affiliates

Affiliate name: sea pines montessori school. Affiliate address: 9 fox grape road hilton head island, sc 29928. Purpose of payment: education. Amount of payment: 68,544.

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

Description: licenses. Amount: 52. Description: bank fees. Amount: 82. Description: miscellaneous supplies, etc.. Amount: 287. Total to form 990-ez, line 16: 421.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: due to sea pines montessori. Beg. Of year amount: 11,100. End of year amount: 9,000.

Raw XML Appendix191 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ERIKA MORGAN
IRS990EZ/BooksInCareOfDetail/PhoneNum08437852534
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt09 FOXGRAPE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HILTON HEAD ISLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029928
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015522
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019539
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IRS990EZ/DirectIndirectPltclExpendAmt00
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IRS990EZ/FiledScheduleAInd01
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt068544
IRS990EZ/GrossReceiptsAmt0122423
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt05
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt02240
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04422
IRS990EZ/NetAssetsOrFundBalancesEOYAmt010539
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04422
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010539
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MCKENZIE STRAUSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ERIN MCMACKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WHITNEY HUGHES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0421
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE FUNDS FOR THE EDUCATION OF STUDENTS AT SEA PINES MONTESSORI SCHOOL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FUNDS TO SUPPLEMENT AND IMPROVE THE EDUCATION OF THE STUDENTS AT SEA PINES MONTESSORI SCHOOL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt046892
IRS990EZ/SpecialEventsNetIncomeLossAmt071126
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt011100
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09000
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt069414
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt075531
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04400
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0118018
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0123510
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0130692
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0101609
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt080423
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0554252
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0558652
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0122418
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0123510
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0130692
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0101609
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt080423
IRS990ScheduleA/Total509Grp/TotalAmt0558652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0122423
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0123510
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0130692
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0101609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt080423
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0558657
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt045342
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HARVEST SILENT AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CONCESSIONS AT HERITAGE GOLF TOURN.
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt09595
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0103940
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt04483
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0118018
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt09595
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0103940
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt04483
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0118018
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt072676
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02005
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02946
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0182
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0759
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt042396
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt042396
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 5.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFFILIATE NAME: SEA PINES MONTESSORI SCHOOL. AFFILIATE ADDRESS: 9 FOX GRAPE ROAD HILTON HEAD ISLAND, SC 29928. PURPOSE OF PAYMENT: EDUCATION. AMOUNT OF PAYMENT: 68,544.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: LICENSES. AMOUNT: 52. DESCRIPTION: BANK FEES. AMOUNT: 82. DESCRIPTION: MISCELLANEOUS SUPPLIES, ETC.. AMOUNT: 287. TOTAL TO FORM 990-EZ, LINE 16: 421.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: DUE TO SEA PINES MONTESSORI. BEG. OF YEAR AMOUNT: 11,100. END OF YEAR AMOUNT: 9,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIKA MORGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF FINANCE
ReturnHeader/BusinessOfficerGrp/PhoneNum08437852534
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPMA PTO
ReturnHeader/Filer/BusinessNameControlTxt0SPMA
ReturnHeader/Filer/EIN0264413470
ReturnHeader/Filer/PhoneNum08437852534
ReturnHeader/Filer/USAddress/AddressLine1Txt09 FOXGRAPE ROAD
ReturnHeader/Filer/USAddress/CityNm0HILTON HEAD ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029928
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A19F5B0EDF6286338EC96E9C5BEC7E5ADA306A5A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A19F5B0EDF6286338EC96E9C5BEC7E5ADA306A5A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.82.213.88
ReturnHeader/FilingSecurityInformation/IPDt02018-05-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:22:39
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570735924
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBINSON GRANT & CO PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO DRAWER 22959
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HILTON HEAD ISLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029925
ReturnHeader/PreparerPersonGrp/PhoneNum08438156161
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R PUTICH CPA
ReturnHeader/ReturnTs02018-05-30T14:57:17-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-07-31
ReturnHeader/TaxYr02016

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