Civic Intelligence

Leo Elementary Parent Teacher Organization Inc

EIN 35-1977449 • 501(c)3 • Leo, IN

Profile

To make a difference in our children's education through activities inside and outside the school, program incentives and fund raisers. Pto directly provides for financial needs that cannot be met by east allen county schools funding.

14811 Wayne StreetLeo, IN 46765

les.eacs.k12.in.us/P_T_O

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

20th percentile

-28%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

32nd percentile

-18%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

27th percentile

-26%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Down

$38,468

Down $8,219 (-18%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$38,468

Down $8,219 (-18%) from 2024

Revenue

Down

$29,426

Down $10,591 (-26%) from 2024

Expenses

Down

$37,645

Down $2,740 (-6.8%) from 2024

Net Income

Down

-$8,219

Down $7,851 (-2133%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2011: $35,319Net Assets 2011: $35,3192011Assets 2012: $56,332Liabilities 2012: $0Net Assets 2012: $56,3322012Assets 2013: $57,377Net Assets 2013: $57,3772013Assets 2014: $54,730Net Assets 2014: $54,7302014Assets 2015: $37,989Net Assets 2015: $37,9892015Assets 2016: $41,399Net Assets 2016: $41,3992016Assets 2017: $34,033Net Assets 2017: $34,0332017Assets 2018: $45,545Net Assets 2018: $45,5452018Assets 2019: $52,562Net Assets 2019: $52,5622019Assets 2020: $56,006Net Assets 2020: $56,0062020Assets 2021: $44,171Net Assets 2021: $44,1712021Assets 2022: $44,645Net Assets 2022: $44,6452022Assets 2023: $47,055Net Assets 2023: $47,0552023Assets 2024: $46,687Net Assets 2024: $46,6872024Assets 2025: $38,468Net Assets 2025: $38,4682025

Highlighted filing

2025

Assets$38,468
Liabilities-
Net Assets$38,468

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $159,287Expenses 2011: $152,215Net Income 2011: $7,0722011Expenses 2012: $217,8982012Revenue 2013: $167,250Expenses 2013: $166,205Net Income 2013: $1,0452013Revenue 2014: $113,324Expenses 2014: $115,971Net Income 2014: -$2,6472014Revenue 2015: $50,708Expenses 2015: $67,421Net Income 2015: -$16,7132015Revenue 2016: $65,058Expenses 2016: $61,648Net Income 2016: $3,4102016Revenue 2017: $68,462Expenses 2017: $75,828Net Income 2017: -$7,3662017Revenue 2018: $76,532Expenses 2018: $65,283Net Income 2018: $11,2492018Revenue 2019: $91,850Expenses 2019: $84,833Net Income 2019: $7,0172019Revenue 2020: $122,604Expenses 2020: $119,160Net Income 2020: $3,4442020Revenue 2021: $30,789Expenses 2021: $42,624Net Income 2021: -$11,8352021Revenue 2022: $63,082Expenses 2022: $62,608Net Income 2022: $4742022Revenue 2023: $83,575Expenses 2023: $81,165Net Income 2023: $2,4102023Revenue 2024: $40,017Expenses 2024: $40,385Net Income 2024: -$3682024Revenue 2025: $29,426Expenses 2025: $37,645Net Income 2025: -$8,2192025

Highlighted filing

2025

Revenue$29,426
Expenses$37,645
Net Income-$8,219

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.29$0.38$0.08
2024Detailed filing. Detailed filing data is available for this year.$0.47$0.47$0.40$0.40$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.47$0.84$0.81$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.45$0.45$0.63$0.63$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.44$0.31$0.43$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.56$1.23$1.19$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.53$0.92$0.85$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.46$0.77$0.65$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.34$0.68$0.76$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.65$0.62$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.51$0.67$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.55$1.13$1.16$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.57$1.67$1.66$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$2.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.35$1.59$1.52$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 12, 2025
Return Version
2024v5.0
Gross Receipts
$72,099
Mission and Program Overview

Mission

Raise funds through program activities & fundraising for the Leo/Cedarville public elementary schools. Funds raised help meet the financial needs of the school that cannot be met by the school district

To make a difference in our children's education through activities inside and outside the school, program incentives and fund raisers. Pto directly provides for financial needs that cannot be met by east allen county schools funding.

Program Services

DescriptionGrantsExpenses
THE FUNCTION OF THE PTO IS TO SERVICE AS A LIAISON BETWEEN THE SCHOOLS OF LEO ELEMENTARY, CEDARVILLE ELEMENTARY AND HOME, THAT PARENTS AND STAFF MAY COOPERATE IN THE EDUCATION OF CHILDREN, WHILE EXERTING A POSITIVE POSTURE TOWARD THE UPGRADING AND SUPPORT OF THE EDUCATIONAL PROCESS WITHIN AND RELATIVE TO THE SCHOOL.$26,763$36,521
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHELBY SIPESPresident-$0--
MELISSA COXFormer Leo V-$0--
CAIT WALLSCedarville V-$0--
KYLIE DYSERTFormer Secre-$0--
SARAH WEIRICHTreasurer-$0--
MEREDITH PALMISONLeo VP-$0--
SUZANNE OSBOURNESecretary-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Polar Express S$37,517$37,517$37,974$-457
Penny Wars$8,851---
Total Events$59,351$50,500$39,232$11,268
Filing and Contact Details

Filer

Filer Name
Leo Elementary Parent Teacher
EIN
35-1977449
Phone
2604460170
Address
14811 WAYNE STREET, LEO, IN 46765

Signing Officer

Name
Sarah Weirich
Title
Treasurer
Signed
2025-12-12
Discuss with paid preparer
Yes

Preparer

Firm
Dulin Ward & Dewald Inc
Address
9921 DUPONT CIRCLE DR W 300, FORT WAYNE, IN 46825-1610
Preparer
Carrie B Minnich CPA
Phone
2604232414
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

Noncash contribution: 14,373 cash contribution: 10,000

Form 990-ez, Part I, Line 16

Expenses office 7,205 insurance 610 food 1,670 other expenses 16 cedarville book fair 1,381 total 10,882

Form 990-ez, Part III

To make a difference in our children's education through activities inside and outside the school, program incentives and fund raisers. Pto directly provides for financial needs that cannot be met by east allen county schools funding.

Form 990-ez, Part III, Line 28

The function of the pto is to service as a liaison between the schools of leo elementary, cedarville elementary and home, that parents and staff may cooperate in the education of children, while exerting a positive posture toward the upgrading and support of the educational process within and relative to the school.

Form 990-ez, Part V, Line 34

During fy2025 the organziation bylaws were updated to clarify wording, lengthen board member terms from one term to two, update officer roles, and to not require a full audit but instead have a committee of members use a checklist to make sure the financial records are properly recorded.

Raw XML Appendix179 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.

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IRS990EZ/PrimaryExemptPurposeTxt0TO MAKE A DIFFERENCE IN OUR CHILDREN'S EDUCATION THROUGH ACTIVITIES INSIDE AND OUTSIDE THE SCHOOL, PROGRAM INCENTIVES AND FUND RAISERS. PTO DIRECTLY PROVIDES FOR FINANCIAL NEEDS THAT CANNOT BE MET BY EAST ALLEN COUNTY SCHOOLS FUNDING.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NONCASH CONTRIBUTION: 14,373 CASH CONTRIBUTION: 10,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE 7,205 INSURANCE 610 FOOD 1,670 OTHER EXPENSES 16 CEDARVILLE BOOK FAIR 1,381 TOTAL 10,882
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO MAKE A DIFFERENCE IN OUR CHILDREN'S EDUCATION THROUGH ACTIVITIES INSIDE AND OUTSIDE THE SCHOOL, PROGRAM INCENTIVES AND FUND RAISERS. PTO DIRECTLY PROVIDES FOR FINANCIAL NEEDS THAT CANNOT BE MET BY EAST ALLEN COUNTY SCHOOLS FUNDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUNCTION OF THE PTO IS TO SERVICE AS A LIAISON BETWEEN THE SCHOOLS OF LEO ELEMENTARY, CEDARVILLE ELEMENTARY AND HOME, THAT PARENTS AND STAFF MAY COOPERATE IN THE EDUCATION OF CHILDREN, WHILE EXERTING A POSITIVE POSTURE TOWARD THE UPGRADING AND SUPPORT OF THE EDUCATIONAL PROCESS WITHIN AND RELATIVE TO THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DURING FY2025 THE ORGANZIATION BYLAWS WERE UPDATED TO CLARIFY WORDING, LENGTHEN BOARD MEMBER TERMS FROM ONE TERM TO TWO, UPDATE OFFICER ROLES, AND TO NOT REQUIRE A FULL AUDIT BUT INSTEAD HAVE A COMMITTEE OF MEMBERS USE A CHECKLIST TO MAKE SURE THE FINANCIAL RECORDS ARE PROPERLY RECORDED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART V, LINE 34
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEO ELEMENTARY PARENT TEACHER
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-12
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ReturnHeader/ReturnTs02025-12-12T10:01:14-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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