Civic Intelligence

Sarah Smith Elementary PTO Inc.

990 • Fiscal year 2024 • EIN 30-1168327

Jul 01, 2023 to Jun 30, 2024 • Filed on May 13, 2025

Organization Profilewww.sarahsmithelementary.com
4141 Wieuca Road NEAtlanta, GA 30342-3812

(404) 802-3850

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.14x

Higher debt load relative to revenue than 85% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

22nd percentile

-15%

Higher net margin than 22% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-4.1%

Faster asset growth than 40% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

3.0%

Faster revenue growth than 50% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$173,058

Down $7,445 (-4.1%) from 2023

Net Assets

Down

$154,460

Down $19,513 (-11%) from 2023

Liabilities

Up

$18,598

Up $12,068 (+185%) from 2023

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin22nd percentile

Revenue

Up

$130,995

Up $3,768 (+3.0%) from 2023

Expenses

Up

$150,508

Up $78,334 (+109%) from 2023

Net Income

Down

-$19,513

Down $74,566 (-135%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$200K$150K$100K$50K$0Assets 2020: $142,465Liabilities 2020: $8,314Net Assets 2020: $134,1512020Assets 2021: $67,470Liabilities 2021: $85Net Assets 2021: $67,3852021Assets 2022: $124,599Liabilities 2022: $5,679Net Assets 2022: $118,9202022Assets 2023: $180,503Liabilities 2023: $6,530Net Assets 2023: $173,9732023Assets 2024: $173,058Liabilities 2024: $18,598Net Assets 2024: $154,4602024

Highlighted filing

2024

Assets$173,058
Liabilities$18,598
Net Assets$154,460
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$300K$200K$100K$0-$100KRevenue 2020: $252,494Expenses 2020: $126,114Net Income 2020: $126,3802020Revenue 2021: $91,607Expenses 2021: $158,373Net Income 2021: -$66,7662021Revenue 2022: $155,770Expenses 2022: $104,235Net Income 2022: $51,5352022Revenue 2023: $127,227Expenses 2023: $72,174Net Income 2023: $55,0532023Revenue 2024: $130,995Expenses 2024: $150,508Net Income 2024: -$19,5132024

Highlighted filing

2024

Revenue$130,995
Expenses$150,508
Net Income-$19,513
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$158,280
Mission and Program Overview

Mission

To supplement children's education with programs not funded by the public school system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$180,503$142,240▼ $38,263
Accounts Receivable-$12,201-
Total Assets$180,503$173,058▼ $7,445
Other Assets Total$0$18,617▲ $18,617
Liabilities
Other Liabilities$6,530$18,598▲ $12,068
Total Liabilities$6,530$18,598▲ $12,068
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$173,973$154,460▼ $19,513
Total Net Assets Fund Balance$173,973$154,460▼ $19,513
Total Liabilities and Net Assets / Fund Balance$180,503$173,058▼ $7,445

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$18,617--
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Allison SolomonCo-President
Samantha EllisCo-President
Kate LeeVice President
Rachel MillerParliamentarian
Dwight HutsonPrincipal
Megan FilipovicSecretary
Kassandra CarlucciTeacher Rep
Evan AndersonTreasurer
Liz Broadway BrownTreasurer-Elect
Patty WilliamsVP OF Communications
Lauren Harte-HargroveVP OF Communications-Elect
Revenue and Support

Revenue Composition

Contributions and Grants
$109,629
Program Service Revenue
$21,366
Investment Income
$0
Other Revenue
$0
All Other Contributions
$36,033
Change in Net Assets
$-19,513
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$150,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$17,029--$17,029
Other Expenses$16,543--$16,543
Office Expenses-$5,011-$5,011
Information Technology-$650-$650
Total Functional Expenses$144,847$5,661$0$150,508
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$27,285
Fundraising Gross Income$27,285
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Festival$14,387$13,382$13,382$0
Superstar Sprint$80,258$12,319$12,319$0
Total Events$100,881$27,285$27,285$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$16,724
Friends Helping Friends Liability$1,874
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“The Sarah Smith Elementary PTO, Inc. has a yearly membership of approximately 265 families. This is considered the general membership.”

Form 990, Part VI, Section A, line 7A

“Each year, a nominating committee slates Officers for the PTO Board. This slate is presented to the general membership for a vote of approval.”

Form 990, Part VI, Section A, line 7B

“The general membership is also asked to approve by vote the operating budget for each school year.”

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

“The Officers will review and approve the Form 990 before it is filed. The remaining Board Members will be provided a copy for review as well.”

Form 990, Part VI, Section B, line 12

“The Organization has a conflict of interest statement as part of its Bylaws.”

Form 990, Part VI, Section C, line 19

“The Form 990 and all governing documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sarah Smith Elementary PTO Inc
EIN
30-1168327
Phone
4048023850
Address
4141 Wieuca Road NE, Atlanta, GA 30342-3812

Signing Officer

Name
Kathryn Gaudin
Title
Treasurer
Phone
4048023850
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Gaudin
Formed
2019
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
100

Preparer

Firm
Jones and Kolb
Address
3475 PIEDMONT ROAD NE SUITE 1500, ATLANTA, GA 30305
Preparer
Ann M Thompson
Phone
4042627920
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

“Facility Exp & Capital Projects: Program service expenses 12,193. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,193. Community Relations: Program service expenses 4,836. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,836.”

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IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0586000134
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0144847
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Sarah Rawson Smith Elementary School
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt0144847
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt018617
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Money Held for Field Trips
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01874
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116724
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Friends Helping Friends Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Current Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt018617
IRS990ScheduleD/TotalLiabilityAmt018598
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt073596
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt01005
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt067939
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt04652
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt027285
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Fall Festival
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Superstar Sprint
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt014387
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt080258
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0100881
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013382
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012319
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt01584
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027285
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01584
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt027285
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013382
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt012319
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt05
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Sarah Smith Elementary PTO, Inc. has a yearly membership of approximately 265 families. This is considered the general membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each year, a nominating committee slates Officers for the PTO Board. This slate is presented to the general membership for a vote of approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The general membership is also asked to approve by vote the operating budget for each school year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Officers will review and approve the Form 990 before it is filed. The remaining Board Members will be provided a copy for review as well.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization has a conflict of interest statement as part of its Bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Form 990 and all governing documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Facility Exp & Capital Projects: Program service expenses 12,193. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,193. Community Relations: Program service expenses 4,836. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,836.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 24e
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0173058
IRS990/TotalAssetsGrp/BOYAmt0180503
IRS990/TotalAssetsGrp/EOYAmt0173058
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0109629
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05661
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0144847
IRS990/TotalFunctionalExpensesGrp/TotalAmt0150508
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06530
IRS990/TotalLiabilitiesEOYAmt018598
IRS990/TotalLiabilitiesGrp/BOYAmt06530
IRS990/TotalLiabilitiesGrp/EOYAmt018598
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0173973
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0154460
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0144847
IRS990/TotalProgramServiceRevenueAmt021366
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt021366
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0130995
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0180503
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0173058
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04141 Wieuca Road NE
IRS990/USAddress/CityNm0Atlanta
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd0303423812
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0www.sarahsmithelementary.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Kathryn Gaudin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04048023850

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$173,058
Liabilities
$18,598
Net assets
$154,460
Revenue
$130,995
Expenses
$150,508
Net income
-$19,513
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.73$0.19$1.54$1.31$1.51$0.20
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.07$1.74$1.27$0.72$0.55
2022Detailed filing. Detailed filing data is available for this year.$1.25$0.06$1.19$1.56$1.04$0.52
2021Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.92$1.58$0.67
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.08$1.34$2.52$1.26$1.26