Civic Intelligence

Lake Elementary School PTA

990EZ • Fiscal year 2025 • EIN 33-0300358

Jul 01, 2024 to Jun 30, 2025 • Filed on Nov 05, 2025

Organization Profilewww.lakedolphinspta.com

Refreshing map…

4950 Lake BlvdOceanside, CA 92056

(760) 945-5300

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

Net Margin

46th percentile

1.2%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

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

Asset Growth

52nd percentile

3.3%

Faster asset growth than 52% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

-5.6%

Faster revenue growth than 39% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$34,223

Down $1,091 (-3.1%) from 2023

Net Assets

Down

$34,223

Down $1,091 (-3.1%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin46th percentile

Revenue

Up

$88,287

Up $2,085 (+2.4%) from 2023

Expenses

Down

$87,207

Down $4,744 (-5.2%) from 2023

Net Income

Up

$1,080

Up $6,829 (+119%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$80K$60K$40K$20K$0Assets 2012: $9,973Net Assets 2012: $9,9732012Assets 2014: $7,030Net Assets 2014: $7,0302014Assets 2015: $7,292Net Assets 2015: $7,2922015Assets 2016: $11,287Net Assets 2016: $11,2872016Assets 2018: $18,645Net Assets 2018: $18,6452018Assets 2019: $33,399Net Assets 2019: $33,3992019Assets 2020: $61,657Net Assets 2020: $61,6572020Assets 2021: $48,854Net Assets 2021: $48,8542021Assets 2022: $41,063Net Assets 2022: $41,0632022Assets 2023: $35,314Net Assets 2023: $35,3142023Assets 2025: $34,223Net Assets 2025: $34,2232025

Highlighted filing

2025

Assets$34,223
Liabilities-
Net Assets$34,223
Open 2025 Filing

Operations Trend

Revenue Growth39th percentile

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

$100K$50K$0-$50KRevenue 2012: $38,976Expenses 2012: $3,109Net Income 2012: $35,8672012Revenue 2014: $43,818Expenses 2014: $46,537Net Income 2014: -$2,7192014Revenue 2015: $43,055Expenses 2015: $42,793Net Income 2015: $2622015Revenue 2016: $61,749Expenses 2016: $57,754Net Income 2016: $3,9952016Revenue 2018: $59,335Expenses 2018: $55,387Net Income 2018: $3,9482018Revenue 2019: $74,236Expenses 2019: $59,482Net Income 2019: $14,7542019Revenue 2020: $87,507Expenses 2020: $59,249Net Income 2020: $28,2582020Revenue 2021: $21,228Expenses 2021: $34,031Net Income 2021: -$12,8032021Revenue 2022: $77,497Expenses 2022: $85,288Net Income 2022: -$7,7912022Revenue 2023: $86,202Expenses 2023: $91,951Net Income 2023: -$5,7492023Revenue 2025: $88,287Expenses 2025: $87,207Net Income 2025: $1,0802025

Highlighted filing

2025

Revenue$88,287
Expenses$87,207
Net Income$1,080
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$114,283
Mission and Program Overview

Mission

Enhance the learning environment for students attending lake elementary

Program Services

DescriptionGrantsExpenses
EDUCATIONAL SUPPORT: FIELD TRIPS, EDUCATIONAL EQUIPMENT, DAYTIME/EVENING ASSEMBLIES, SNACKS-$79,283
COMMUNITY SUPPORT: HONORARY SERVICE AWARDS, VUSD ARTS FESTIVAL, LAKELINES NEWSLETTER, REFLECTIONS ART CONTEST, STAFF APPRECIATION,SCHOOL MURAL-$2,940
HEALTH & WELFARE SUPPORT: SCHOLARSHIPS, DONATIONS TO NEEDY FAMILIES, STUDENT AWARDS AND REWARDS-$1,969
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MEGAN KRUGMANPresidentPT$0--
CRISSI ANDRADEExecutive VPPT$0--
MELANIE RAVERRecording Sec.PT$0--
JAMES GERKENTreasurerPT$0--
WAYNE DERSCHFinancial Sec.PT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rock-a-thon$58,199$58,199$17,855$40,344
Other Events$6,617$6,617$7,146$-529
Total Events$70,379$70,379$25,001$45,378
Filing and Contact Details

Filer

Filer Name
Lake Elementary School Pta
EIN
33-0300358
Phone
7609455300
Address
4950 LAKE BLVD, OCEANSIDE, CA 92056

Signing Officer

Name
Crissi Andrade
Title
President
Signed
2025-11-05
Discuss with paid preparer
Yes

Preparer

Firm
Filipovitch & Co
Address
5800 ARMADA DRIVE STE 290, CARLSBAD, CA 92008
Preparer
Catherine L Nielsen
Phone
7606028200
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1194”

Other Expenses.1012

“Insurance $368”

Other Expenses.1

“Program & event supplies $81252”

Other Expenses.2

“STAFF APPRECIATION $2940”

Other Expenses.3

“Merchant service fees $824”

Other Expenses.4

“MEMBERSHIP EXPENSE $179”

Raw XML Appendix187 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/USAddress/CityNm0OCEANSIDE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092056
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt033143
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IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01080
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0450
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/GroupExemptionNum00646
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0872
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt033143
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt033143
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MEGAN KRUGMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CRISSI ANDRADE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MELANIE RAVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAMES GERKEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4WAYNE DERSCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Executive VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Recording Sec.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Financial Sec.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt086757
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENHANCE THE LEARNING ENVIRONMENT FOR STUDENTS ATTENDING LAKE ELEMENTARY
IRS990EZ/ProgramServiceRevenueAmt05969
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATIONAL SUPPORT: FIELD TRIPS, EDUCATIONAL EQUIPMENT, DAYTIME/EVENING ASSEMBLIES, SNACKS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1COMMUNITY SUPPORT: HONORARY SERVICE AWARDS, VUSD ARTS FESTIVAL, LAKELINES NEWSLETTER, REFLECTIONS ART CONTEST, STAFF APPRECIATION,SCHOOL MURAL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2HEALTH & WELFARE SUPPORT: SCHOLARSHIPS, DONATIONS TO NEEDY FAMILIES, STUDENT AWARDS AND REWARDS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt079283
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12940
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt21969
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt025996
IRS990EZ/SpecialEventsNetIncomeLossAmt044383
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt087207
IRS990EZ/TotalProgramServiceExpensesAmt084192
IRS990EZ/TotalRevenueAmt088287
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0www.lakedolphinspta.com
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt037935
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt037603
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt038505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt036549
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt018088
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0168680
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt077058
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt088900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt085622
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06488
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03140
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0261208
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0429888
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0114993
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0126503
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0124127
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt043037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt021228
IRS990ScheduleA/Total509Grp/TotalAmt0429888
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0114993
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0126503
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0124127
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt043037
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt021228
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0429888
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt025001
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ROCK-A-THON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058199
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06617
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05563
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt070379
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt058199
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06617
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05563
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt070379
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt045378
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025001
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017855
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07146
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1194
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $368
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROGRAM & EVENT SUPPLIES $81252
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STAFF APPRECIATION $2940
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MERCHANT SERVICE FEES $824
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERSHIP EXPENSE $179
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRISSI ANDRADE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE ELEMENTARY SCHOOL PTA
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0330300358
ReturnHeader/Filer/PhoneNum07609455300
ReturnHeader/Filer/USAddress/AddressLine1Txt04950 LAKE BLVD
ReturnHeader/Filer/USAddress/CityNm0OCEANSIDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092056
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371747749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FILIPOVITCH & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05800 ARMADA DRIVE STE 290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092008
ReturnHeader/PreparerPersonGrp/PhoneNum07606028200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE L NIELSEN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-05T09:28:24-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$34,223
Liabilities
-
Net assets
$34,223
Revenue
$88,287
Expenses
$87,207
Net income
$1,080
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$34.2$34.2$88.3$87.2$1.08
2023Detailed filing. Detailed filing data is available for this year.$35.3$35.3$86.2$92.0$5.75
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.1$41.1$77.5$85.3$7.79
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.9$48.9$21.2$34.0$12.8
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.7$61.7$87.5$59.2$28.3
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.4$33.4$74.2$59.5$14.8
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.6$18.6$59.3$55.4$3.95
2016Detailed filing. Detailed filing data is available for this year.$11.3$11.3$61.7$57.8$4.00
2015Detailed filing. Detailed filing data is available for this year.$7.29$7.29$43.1$42.8$0.26
2014Detailed filing. Detailed filing data is available for this year.$7.03$7.03$43.8$46.5$2.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.97$9.97$39.0$3.11$35.9