Civic Intelligence

PTA California Congress of Parents Teachers & Students Inc

990 • Fiscal year 2021 • EIN 33-0536576

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 16, 2021

29851 Highland AvenueLaguna Niguel, CA 92677

(949) 233-5588

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

93rd percentile

0.75x

Higher debt load relative to revenue than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

92nd percentile

65%

Higher net margin than 92% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

69th percentile

24%

Faster asset growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

14th percentile

-56%

Faster revenue growth than 14% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$174,094

Up $34,119 (+24%) from 2020

Net Assets

Up

$134,470

Up $34,120 (+34%) from 2020

Liabilities

Down

$39,624

Down $1 (-0.0%) from 2020

Revenue

Down

$52,829

Down $67,950 (-56%) from 2020

Expenses

Down

$18,709

Down $65,232 (-78%) from 2020

Net Income

Down

$34,120

Down $2,718 (-7.4%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $77,694Liabilities 2015: $39,624Net Assets 2015: $38,0702015Assets 2016: $91,427Liabilities 2016: $39,624Net Assets 2016: $51,8032016Assets 2017: $94,106Liabilities 2017: $39,624Net Assets 2017: $54,4822017Assets 2018: $93,791Liabilities 2018: $39,624Net Assets 2018: $54,1672018Assets 2019: $103,136Liabilities 2019: $39,624Net Assets 2019: $63,5122019Assets 2020: $139,975Liabilities 2020: $39,625Net Assets 2020: $100,3502020Assets 2021: $174,094Liabilities 2021: $39,624Net Assets 2021: $134,4702021Assets 2022: $193,777Liabilities 2022: $39,624Net Assets 2022: $154,1532022Assets 2023: $210,401Liabilities 2023: $0Net Assets 2023: $210,4012023Assets 2024: $136,218Liabilities 2024: $0Net Assets 2024: $136,2182024Assets 2025: $94,859Liabilities 2025: $0Net Assets 2025: $94,8592025

Highlighted filing

2021

Assets$174,094
Liabilities$39,624
Net Assets$134,470

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $117,164Expenses 2015: $161,901Net Income 2015: -$44,7372015Revenue 2016: $101,521Expenses 2016: $87,788Net Income 2016: $13,7332016Revenue 2017: $110,558Expenses 2017: $107,879Net Income 2017: $2,6792017Revenue 2018: $120,612Expenses 2018: $120,927Net Income 2018: -$3152018Revenue 2019: $125,336Expenses 2019: $115,991Net Income 2019: $9,3452019Revenue 2020: $120,779Expenses 2020: $83,941Net Income 2020: $36,8382020Revenue 2021: $52,829Expenses 2021: $18,709Net Income 2021: $34,1202021Revenue 2022: $72,773Expenses 2022: $53,090Net Income 2022: $19,6832022Revenue 2023: $153,545Expenses 2023: $137,162Net Income 2023: $16,3832023Revenue 2024: $172,518Expenses 2024: $247,069Net Income 2024: -$74,5512024Revenue 2025: $142,810Expenses 2025: $184,169Net Income 2025: -$41,3592025

Highlighted filing

2021

Revenue$52,829
Expenses$18,709
Net Income$34,120
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 16, 2021
Return Version
2020v4.0
Gross Receipts
$59,843
Mission and Program Overview

Mission

To Provide Support for the Students and Faculty

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$139,975$174,094▲ $34,119
Rtn Earn Endowment Incm Other Fnds$100,350$134,470▲ $34,120
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$139,975$174,094▲ $34,119
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$39,624$39,624→ $0
Other Liabilities$1--
Total Liabilities$39,625$39,624▼ $1
Net Assets / Fund Balance
Total Net Assets Fund Balance$100,350$134,470▲ $34,120
Total Liabilities and Net Assets / Fund Balance$139,975$174,094▲ $34,119
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amber NeubauerPresident
Jennifer KieselFinancial Sec.
Karyn BrownFirst Vice Pres
Elena ProkushevaTreasurer
Leslie ManningVP Programs
Revenue and Support

Revenue Composition

Contributions and Grants
$2,018
Program Service Revenue
$0
Investment Income
$15
Other Revenue
$50,796
Change in Net Assets
$34,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,709
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$3,606$334-$3,940
Other Expenses$1,300--$1,300
Office Expenses-$611-$611
Fees for Services Accounting-$500-$500
Insurance-$258-$258
Fees for Services Other-$10-$10
Total Functional Expenses$16,996$1,713$0$18,709
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,810
Fundraising Direct Expenses$7,014
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon/Jogathon$35,962$35,962$65$35,897
Moulton Yearbook$9,931$9,931$4,744$5,187
Total Events$53,205$53,205$4,809$48,396
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Moulton Elementary PTA
EIN
33-0536576
Phone
9492335588
Address
29851 Highland Avenue, Laguna Niguel, CA 92677

Signing Officer

Name
Amber Naubauer
Title
President
Signed
2021-02-16
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Lavoignet CPA & Associates Inc
Address
400 Spectrum Center Dr 19th Floor, Irvine, CA 92618
Preparer
Adam Lavoignet-Martinez
Phone
9494952622
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - MOULTON ELEMENTARY PTA FEDERAL I.D. NO: 33-0536576 CORPORATE I.D. NO: 8019466 STATE CHARITY REGISTRATION NUMBER: 4381MOULTON ELEMENTARY PTA HOLDS A RAFFLE ONCE A YEAR AS ONE COMPONENT OF A "BOOBLAST" FUNDRAISING EVENT HELD ANNUALLY IN THE MONTH OF OCTOBER

Client Note 2

Client Note 2 - MOULTON ELEMENTARY PTA FEDERAL I.D. NO: 33-0536576 CORPORATE I.D. NO: 8019466 STATE CHARITY REGISTRATION NUMBER: 4381THE NAME AND ADDRESS OF THE PROFESSIONAL FUNDRAISER IS AS FOLLOWS: BOOSTER ENTERPRISES 10400 OLD ALABAMA RD CON #400 ALPHARETTA, GA 30022 PHONE NO: 903-701-8918

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4:

Form 990, Part IX, Line 24E: Other Expenses

Assemblies: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Bank Charges: Column (A) - Total = $20; Column (B) - Program Services = $0; Column (C) - Management & General = $20; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Hospitality: Column (A) - Total = $527; Column (B) - Program Services = $527; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Playground Improvement: Column (A) - Total = $1011; Column (B) - Program Services = $1011; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $222; Column (B) - Program Services = $0; Column (C) - Management & General = $222; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PTA Membership Drive Expense: Column (A) - Total = $37; Column (B) - Program Services = $0; Column (C) - Management & General = $37; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PTA Website: Column (A) - Total = $55; Column (B) - Program Services = $0; Column (C) - Management & General = $55; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Student Incentives: Column (A) - Total = $192; Column (B) - Program Services = $192; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Teacher Appreciation: Column (A) - Total = $1089; Column (B) - Program Services = $1089; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Technology: Column (A) - Total = $287; Column (B) - Program Services = $287; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03059
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt015414
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt053
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt057810
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0169155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0189320
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0185573
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0601858
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0193
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IRS990ScheduleA/InvestmentIncomePYPct00.00030
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IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99970
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0192990
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IRS990ScheduleA/Total509Grp/TotalAmt0617272
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0617465
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IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04809
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Boosterthon/Jogathon
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Moulton Yearbook
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09931
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt07312
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt053205
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035962
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09931
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt07312
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt053205
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt048396
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04809
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt065
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04744
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - MOULTON ELEMENTARY PTA FEDERAL I.D. NO: 33-0536576 CORPORATE I.D. NO: 8019466 STATE CHARITY REGISTRATION NUMBER: 4381MOULTON ELEMENTARY PTA HOLDS A RAFFLE ONCE A YEAR AS ONE COMPONENT OF A "BOOBLAST" FUNDRAISING EVENT HELD ANNUALLY IN THE MONTH OF OCTOBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Client Note 2 - MOULTON ELEMENTARY PTA FEDERAL I.D. NO: 33-0536576 CORPORATE I.D. NO: 8019466 STATE CHARITY REGISTRATION NUMBER: 4381THE NAME AND ADDRESS OF THE PROFESSIONAL FUNDRAISER IS AS FOLLOWS: BOOSTER ENTERPRISES 10400 OLD ALABAMA RD CON #400 ALPHARETTA, GA 30022 PHONE NO: 903-701-8918
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER PROGRAM SERVICES 4:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Assemblies: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank Charges: Column (A) - Total = $20; Column (B) - Program Services = $0; Column (C) - Management & General = $20; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Hospitality: Column (A) - Total = $527; Column (B) - Program Services = $527; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Playground Improvement: Column (A) - Total = $1011; Column (B) - Program Services = $1011; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Postage and Shipping: Column (A) - Total = $222; Column (B) - Program Services = $0; Column (C) - Management & General = $222; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PTA Membership Drive Expense: Column (A) - Total = $37; Column (B) - Program Services = $0; Column (C) - Management & General = $37; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PTA Website: Column (A) - Total = $55; Column (B) - Program Services = $0; Column (C) - Management & General = $55; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Student Incentives: Column (A) - Total = $192; Column (B) - Program Services = $192; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Teacher Appreciation: Column (A) - Total = $1089; Column (B) - Program Services = $1089; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Technology: Column (A) - Total = $287; Column (B) - Program Services = $287; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Client Note 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
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IRS990/USAddress/CityNm0Laguna Niguel
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ReturnHeader/BusinessOfficerGrp/PersonNm0Amber Naubauer
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