Civic Intelligence

Leo Elementary Parent Teacher Organization Inc.

990EZ • Fiscal year 2014 • EIN 35-1977449

Aug 01, 2013 to Jul 31, 2014 • Filed on Dec 01, 2014

14811 Wayne Street46765

(260) 446-0170

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 2014

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2014

Net Margin

34th percentile

-2.8%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

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.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

36th percentile

-4.7%

Faster asset growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

18th percentile

-27%

Faster revenue growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$54,702

Down $2,675 (-4.7%) from 2013

Net Assets

Down

$54,702

Down $2,675 (-4.7%) from 2013

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$122,429

Down $44,821 (-27%) from 2013

Expenses

Down

$125,827

Down $40,378 (-24%) from 2013

Net Income

Down

-$3,398

Down $4,443 (-425%) from 2013

Historical Trend

Balance Sheet Trend

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

$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 2014: $54,702Net Assets 2014: $54,7022014Assets 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

2014

Assets$54,702
Liabilities-
Net Assets$54,702

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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 2014: $122,429Expenses 2014: $125,827Net Income 2014: -$3,3982014Revenue 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

2014

Revenue$122,429
Expenses$125,827
Net Income-$3,398
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Dec 1, 2014
Return Version
2013v3.1
Gross Receipts
$137,461
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. DURING FISCAL YEAR 2014, THE TWO ELEMENTARY SCHOOLS HAD 1,258 STUDENTS.-$116,229
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JULIE REGAZZIPresident-$0--
ANNE TKACZVice Preside-$0--
BECKY BEAUBIENVice Preside-$0--
AMY HORNINGSecretary-$0--
KIM SHAKLIKTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$23,814$20,807$1,270$19,537
Event 2$8,585$8,585$5,783$2,802
Total Events$32,399$29,392$14,996$14,396
Filing and Contact Details

Filer

EIN
35-1977449
Phone
2604460170

Signing Officer

Name
Amy Horning
Title
President
Phone
2604460170
Signed
2014-12-01
Discuss with paid preparer
Yes

Preparer

Preparer
Mark S Westerhausen CPA
Phone
2604232414
Supplemental Narrative

Additional Explanations

Form 990-ez, Page 1, Item B

Form 990 is being amended to correct the revenue and expense activity and cash balance incorrectly recorded on the original return.

Form 990-ez, Part I, Line 8

Scrip sales 72,627 clothing sales 7,859 total 80,486

Form 990-ez, Part I, Line 16

Expenses office 10,745 scrip 65,965 scrip - parent reimburse 2,777 classroom supplies 16,074 clothing 9,313 food 4,748 gifts and awards 4,943 carnival supplies 6,685 total 121,250

Form 990-ez, Part I, Line 20

OTHER INCREASES 723

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. During fiscal year 2014, the two elementary schools had 1,258 students.

Raw XML Appendix196 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0JULIE REGAZZI
CompensationExplanation/CompensationExplanationGrp/PersonNm1ANNE TKACZ
CompensationExplanation/CompensationExplanationGrp/PersonNm2BECKY BEAUBIEN
CompensationExplanation/CompensationExplanationGrp/PersonNm3AMY HORNING
CompensationExplanation/CompensationExplanationGrp/PersonNm4KIM SHAKLIK
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AmendedReturnInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0SHARON ROBINSON
IRS990EZ/BooksInCareOfDetail/PhoneNum02604460170
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1014811 WAYNE STREET
IRS990EZ/BooksInCareOfDetail/USAddress/City0LEO
IRS990EZ/BooksInCareOfDetail/USAddress/State0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode046765
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KIM SHAKLIK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0723
IRS990EZ/OtherExpensesTotalAmt0121250
IRS990EZ/OtherRevenueTotalAmt080486
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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.
IRS990EZ/ProgramServiceRevenueAmt02685
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE 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. DURING FISCAL YEAR 2014, THE TWO ELEMENTARY SCHOOLS HAD 1,258 STUDENTS.
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IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SpecialEventsNetIncomeLossAmt018268
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0LES.EACS.K12.IN.US/P_T_O
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt020988
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt026079
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt026530
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt024383
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03110
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0101090
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0124677
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt080486
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0121102
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0507702
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0144
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0137461
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0163598
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt016664
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0733613
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt03007
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt03007
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02293
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02293
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt029392
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0ART TO REMEMBER
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014396
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07053
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01270
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05783
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05650
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt05650
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS BEING AMENDED TO CORRECT THE REVENUE AND EXPENSE ACTIVITY AND CASH BALANCE INCORRECTLY RECORDED ON THE ORIGINAL RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCRIP SALES 72,627 CLOTHING SALES 7,859 TOTAL 80,486
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSES OFFICE 10,745 SCRIP 65,965 SCRIP - PARENT REIMBURSE 2,777 CLASSROOM SUPPLIES 16,074 CLOTHING 9,313 FOOD 4,748 GIFTS AND AWARDS 4,943 CARNIVAL SUPPLIES 6,685 TOTAL 121,250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER INCREASES 723
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO 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/ExplanationTxt5THE 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. DURING FISCAL YEAR 2014, THE TWO ELEMENTARY SCHOOLS HAD 1,258 STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY HORNING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02604460170
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine10LEO ELEMENTARY PARENT TEACHER
ReturnHeader/Filer/BusinessName/BusinessNameLine20ORGANIZATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LEOE
ReturnHeader/Filer/EIN0351977449
ReturnHeader/Filer/PhoneNum02604460170
ReturnHeader/Filer/USAddress/AddressLine1014811 WAYNE STREET
ReturnHeader/Filer/USAddress/City0LEO
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode046765
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351344820
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DULIN WARD & DEWALD INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine109921 DUPONT CIRCLE DR W 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0468251610
ReturnHeader/PreparerPersonGrp/PhoneNum02604232414
ReturnHeader/PreparerPersonGrp/PreparationDt02014-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK S WESTERHAUSEN CPA
ReturnHeader/ReturnTs02014-12-04T12:04:29-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-08-01
ReturnHeader/TaxPeriodEndDt02014-07-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.55$1.22$1.26$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