Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
990EZ • Fiscal year 2024 • EIN 33-0300358
Refreshing map…
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Assets
Down$33,143
Down $2,171 (-6.1%) from 2023
Net Assets
Down$33,143
Down $2,171 (-6.1%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Revenue
Up$93,516
Up $7,314 (+8.5%) from 2023
Expenses
Up$95,687
Up $3,736 (+4.1%) from 2023
Net Income
Up-$2,171
Up $3,578 (+62%) from 2023
Enhance the learning environment for students attending lake elementary
| Description | Grants | Expenses |
|---|---|---|
| EDUCATIONAL SUPPORT: FIELD TRIPS, EDUCATIONAL EQUIPMENT, DAYTIME/EVENING ASSEMBLIES, SNACKS | - | $89,278 |
| COMMUNITY SUPPORT: HONORARY SERVICE AWARDS, VUSD ARTS FESTIVAL, LAKELINES NEWSLETTER, REFLECTIONS ART CONTEST, STAFF APPRECIATION,SCHOOL MURAL | - | $2,238 |
| HEALTH & WELFARE SUPPORT: SCHOLARSHIPS, DONATIONS TO NEEDY FAMILIES, STUDENT AWARDS AND REWARDS | - | $1,952 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MEGAN KRUGMAN | President | PT | $0 | - | - |
| CRISSI ANDRADE | Vice President | PT | $0 | - | - |
| JAMES GERKEN | Treasurer | PT | $0 | - | - |
| WAYNE DERSCH | Secretary | PT | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Rock-a-thon | $70,624 | $70,624 | $18,251 | $52,373 |
| Book Fair | $6,445 | $6,445 | $6,461 | $-16 |
| Total Events | $83,085 | $83,085 | $32,987 | $50,098 |
“Office Expenses $94”
“Insurance $327”
“Program & event supplies $91230”
“STAFF APPRECIATION $2238”
“WEBSITE FEES $671”
“Merchant service fees $490”
“MEMBERSHIP EXPENSE $179”
“BANK CHARGES $8”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JAMES GERKEN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7609455300 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4950 LAKE BLVD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | OCEANSIDE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92056 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 35314 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 33143 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 36461 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2171 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 450 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 35314 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 33143 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 83085 |
| IRS990EZ/GrossReceiptsAmt | 0 | 126503 |
| IRS990EZ/GroupExemptionNum | 0 | 0646 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 1142 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 35314 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 33143 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 35314 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 33143 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MEGAN KRUGMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CRISSI ANDRADE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES GERKEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | WAYNE DERSCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 95237 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ENHANCE THE LEARNING ENVIRONMENT FOR STUDENTS ATTENDING LAKE ELEMENTARY |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 5815 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EDUCATIONAL SUPPORT: FIELD TRIPS, EDUCATIONAL EQUIPMENT, DAYTIME/EVENING ASSEMBLIES, SNACKS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | COMMUNITY SUPPORT: HONORARY SERVICE AWARDS, VUSD ARTS FESTIVAL, LAKELINES NEWSLETTER, REFLECTIONS ART CONTEST, STAFF APPRECIATION,SCHOOL MURAL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | HEALTH & WELFARE SUPPORT: SCHOLARSHIPS, DONATIONS TO NEEDY FAMILIES, STUDENT AWARDS AND REWARDS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 89278 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 2238 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 1952 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 32987 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 50098 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 95687 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 93468 |
| IRS990EZ/TotalRevenueAmt | 0 | 93516 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.lakedolphinspta.com |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 37603 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 38505 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 36549 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 18088 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 22591 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 153336 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 88900 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 85622 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 6488 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3140 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 117906 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 302056 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 455392 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 126503 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 124127 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43037 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21228 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 140497 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 455392 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 126503 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 124127 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 43037 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 21228 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 140497 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 455392 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 32987 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | ROCK-A-THON |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | BOOK FAIR |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 70624 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 6445 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 6016 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 83085 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 70624 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 6445 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 6016 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 83085 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 50098 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 8275 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 32987 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 18251 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 6461 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $94 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $327 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROGRAM & EVENT SUPPLIES $91230 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | STAFF APPRECIATION $2238 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | WEBSITE FEES $671 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MERCHANT SERVICE FEES $490 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MEMBERSHIP EXPENSE $179 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | BANK CHARGES $8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.6 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MEGAN KRUGMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAKE ELEMENTARY SCHOOL PTA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAKE |
| ReturnHeader/Filer/EIN | 0 | 330300358 |
| ReturnHeader/Filer/PhoneNum | 0 | 7609455300 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4950 LAKE BLVD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | OCEANSIDE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92056 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 371747749 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FILIPOVITCH & CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5800 ARMADA DRIVE SUITE 290 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92008 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7606028200 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CATHERINE L NIELSEN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2024-11-26T09:22:56-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.