Civic Intelligence

Wilmot Elementary School P T O

990 • Fiscal year 2019 • EIN 36-3531918

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 01, 2019

795 Wilmot RoadDeerfield, IL 60015

(847) 945-1075

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

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.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

72nd percentile

21%

Faster asset growth than 72% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

18th percentile

-29%

Faster revenue growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$150,835

Up $25,707 (+21%) from 2018

Net Assets

Up

$150,835

Up $25,707 (+21%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$88,719

Down $35,507 (-29%) from 2018

Expenses

Down

$63,012

Down $60,380 (-49%) from 2018

Net Income

Up

$25,707

Up $24,873 (+2982%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2018: $125,128Liabilities 2018: $0Net Assets 2018: $125,1282018Assets 2019: $150,835Liabilities 2019: $0Net Assets 2019: $150,8352019Assets 2020: $177,377Liabilities 2020: $0Net Assets 2020: $177,3772020Assets 2023: $209,629Net Assets 2023: $209,6292023Assets 2024: $219,147Net Assets 2024: $219,1472024

Highlighted filing

2019

Assets$150,835
Liabilities$0
Net Assets$150,835

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2018: $124,226Expenses 2018: $123,392Net Income 2018: $8342018Revenue 2019: $88,719Expenses 2019: $63,012Net Income 2019: $25,7072019Revenue 2020: $59,713Expenses 2020: $33,171Net Income 2020: $26,5422020Revenue 2023: $94,405Expenses 2023: $67,582Net Income 2023: $26,8232023Revenue 2024: $83,058Expenses 2024: $85,182Net Income 2024: -$2,1242024

Highlighted filing

2019

Revenue$88,719
Expenses$63,012
Net Income$25,707
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 1, 2019
Return Version
2018v3.1
Gross Receipts
$101,509
Mission and Program Overview

Mission

SEE SHCEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,128$150,835▲ $25,707
Total Assets$125,128$150,835▲ $25,707
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$125,128$150,835▲ $25,707
Total Net Assets Fund Balance$125,128$150,835▲ $25,707
Total Liabilities and Net Assets / Fund Balance$125,128$150,835▲ $25,707
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brooke FriedmanCo-president
Pam GreenfieldCo-predident
Jamie AgayFundraising VP
Jill KatzFundraising VP
Carlee LondoGeneral VP
Amy ShpritzSecretary
Jen CohenService VP
Jen GoldingTreasurer
Steph RodgersVP - Communication
Amy KatzVP - Educational Enrichment
Carlee LondoVP - General
Leslie WeilVP - General
Jen CohenVP - Service
Teri CohenVP - Social
Revenue and Support

Revenue Composition

Contributions and Grants
$9,250
Program Service Revenue
$56,251
Investment Income
$87
Other Revenue
$23,131
Change in Net Assets
$25,707

Audited Revenue Reconciliation

Revenue per Audited Statements
$88,719
Revenue Not Reported on Form 990
$12,790
Total Revenue per Audited Statements
$101,509
Total Revenue per Form 990
$88,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$54,334
Grants and Similar Amounts Paid$8,678
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$29,213$4,277-$33,490
Grants to Domestic Orgs$8,678--$8,678
Other Expenses$2,291--$2,291
Fees for Services Accounting-$1,715-$1,715
Insurance-$604-$604
Total Functional Expenses$56,416$6,596$0$63,012

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$75,802
Expenses per Audited Statements$63,012
Total Expenses per Form 990$63,012
Expenses Not Reported on Form 990$12,790
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Deerfield Sd 109Deerfield, IL-Assistance$10,058
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,920
Fundraising Direct Expenses$12,790
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Holiday Shop$7,713$7,713$3,753$3,960
Spirit Sales$5,697$5,697$4,428$1,269
Total Events$35,920$35,920$12,790$23,130
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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

Member election for additional members Part VI line 7A

The board votes on bringing in new members.

Form 990 governing body review Part VI line 11

The co-presidents and the treasurer review the 990 prior to it being filed.

Governing documents etc available to public Part VI line 19

Governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wilmot Elementary School PTO
EIN
36-3531918
Address
795 Wilmot Road, Deerfield, IL 60015

Signing Officer

Name
Jen Golding
Title
Treasurer
Phone
8479451844
Signed
2019-11-01
Discuss with paid preparer
No

Organization Details

Formed
2000
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
50

Preparer

Firm
Evoy Kamschulte Jacobs & Co Llp
Address
2122 YEOMAN STREET, Waukegan, IL 60087
Preparer
John D Aceto Jr CPA
Phone
8476628300
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Program service expenses:5th grade account: $2,361, angel fund: $179, book club: $383, celebration books: $1,336, cultural arts: $3,695, disability awareness: $2,008, donations: $250, end of year party: $1,214, enrichment: $51,field day/field trip: $5,120, fun lunches/treats: $4,229, gifts staff: $2,923, hospitality: $3,300, improv club: $296, lunch bunch: $538, movie night: $644, philanthropy: $2,667, president: $157, professional development fund: $1,926, principal expenses: $1,287, project runway: $1,201, returned check: $29, teacher gifts: $100total other program service expenses: $29,213

General explanation attachment

Organizations mission or primary exempt purposeto promote the welfare of wilmot elementary school children; to bring closer the relationship from home and school so that parents and teachers may cooperate intelligently; to promote deeper interests concerning educational matters; to promote proper care and protection of children and youth; and to develop between educators and the general public such united efforts that will secure for all children the highest advantage in physical, mental, and social education.

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

This amount is the total of fundraising expenses, it was entered to allow line 5 to agree with form 990, part i line 12. Page 9 statement of revenues takes the net of fundraising to get a total for revenues and this figure carries to form 990, part i, line 12.

Other expenses not included on Form 990 (Part XII, line 2D)

This amount is the total for fundraising expenses, it was entered to allow line 5 to agree with form 990, parti, line 18. Page 10 statement of functional expenses does not take fundraising expenses into consideration as these funds are already subtracted out on page 9 statement of revenues and this figure is carried to form 990, parti, line 18.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06247
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116910
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06247
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116910
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43275
IRS990/ProgSrvcAccomActy2Grp/Desc0CONTRIBUTIONS TO/FOR THE BENEFIT OF WILMOT ELEMENTARY SCHOOL DEERFIELD PUBLIC SCHOOL DISTRICT 109, ILLINOIS, TO SUPPORT AND PROMOTE THE EDUCATION PROGRAMS AND ACTIVITIES OF THE STUDENTS IN THE SCHOOL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt08678
IRS990/ProgSrvcAccomActy2Grp/GrantAmt08678
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011970
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt038331
IRS990/PYInvestmentIncomeAmt054
IRS990/PYOtherExpensesAmt085061
IRS990/PYOtherRevenueAmt034488
IRS990/PYProgramServiceRevenueAmt077714
IRS990/PYRevenuesLessExpensesAmt0834
IRS990/PYTotalExpensesAmt0123392
IRS990/PYTotalRevenueAmt0124226
IRS990/ReconcilationRevenueExpnssAmt025707
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt056251
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE PTO IS SEPARATE AND DISTINCT FROM THE SCHOOL DISTRICT THAT IT SERVES
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1PTO PROVIDES SUPPORT TO SCHOOL
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Majority of directors or trustees Part IV Sect C
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Support government entity Part IV Sect E line 1c
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0false
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0366004888
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt010058
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0DEERFIELD SD 109
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt010058
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt012790
IRS990ScheduleD/ExpensesSubtotalAmt063012
IRS990ScheduleD/OtherExpensesIncludedAmt012790
IRS990ScheduleD/OtherRevenueAmt012790
IRS990ScheduleD/RevenueNotReportedAmt012790
IRS990ScheduleD/RevenueSubtotalAmt088719
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THIS AMOUNT IS THE TOTAL OF FUNDRAISING EXPENSES, IT WAS ENTERED TO ALLOW LINE 5 TO AGREE WITH FORM 990, PART I LINE 12. PAGE 9 STATEMENT OF REVENUES TAKES THE NET OF FUNDRAISING TO GET A TOTAL FOR REVENUES AND THIS FIGURE CARRIES TO FORM 990, PART I, LINE 12.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THIS AMOUNT IS THE TOTAL FOR FUNDRAISING EXPENSES, IT WAS ENTERED TO ALLOW LINE 5 TO AGREE WITH FORM 990, PARTI, LINE 18. PAGE 10 STATEMENT OF FUNCTIONAL EXPENSES DOES NOT TAKE FUNDRAISING EXPENSES INTO CONSIDERATION AS THESE FUNDS ARE ALREADY SUBTRACTED OUT ON PAGE 9 STATEMENT OF REVENUES AND THIS FIGURE IS CARRIED TO FORM 990, PARTI, LINE 18.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses not included on Form 990 (Part XII, line 2d)
IRS990ScheduleD/TotalExpensesPerForm990Amt063012
IRS990ScheduleD/TotalRevenuePerForm990Amt088719
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0101509
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt075802
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012790
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPIRIT SALES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HOLIDAY SHOP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt05697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt07713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt022510
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt035920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt05697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt07713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt022510
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt035920
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023130
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt04609
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012790
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04428
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03753
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt015
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt010058
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DEERFIELD SD 109
IRS990ScheduleI/RecipientTable/RecipientEIN0366004888
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0517 DEERFIELD ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Deerfield
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060015
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD VOTES ON BRINGING IN NEW MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CO-PRESIDENTS AND THE TREASURER REVIEW THE 990 PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROGRAM SERVICE EXPENSES:5TH GRADE ACCOUNT: $2,361, ANGEL FUND: $179, BOOK CLUB: $383, CELEBRATION BOOKS: $1,336, CULTURAL ARTS: $3,695, DISABILITY AWARENESS: $2,008, DONATIONS: $250, END OF YEAR PARTY: $1,214, ENRICHMENT: $51,FIELD DAY/FIELD TRIP: $5,120, FUN LUNCHES/TREATS: $4,229, GIFTS STAFF: $2,923, HOSPITALITY: $3,300, IMPROV CLUB: $296, LUNCH BUNCH: $538, MOVIE NIGHT: $644, PHILANTHROPY: $2,667, PRESIDENT: $157, PROFESSIONAL DEVELOPMENT FUND: $1,926, PRINCIPAL EXPENSES: $1,287, PROJECT RUNWAY: $1,201, RETURNED CHECK: $29, TEACHER GIFTS: $100TOTAL OTHER PROGRAM SERVICE EXPENSES: $29,213
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATIONS MISSION OR PRIMARY EXEMPT PURPOSETO PROMOTE THE WELFARE OF WILMOT ELEMENTARY SCHOOL CHILDREN; TO BRING CLOSER THE RELATIONSHIP FROM HOME AND SCHOOL SO THAT PARENTS AND TEACHERS MAY COOPERATE INTELLIGENTLY; TO PROMOTE DEEPER INTERESTS CONCERNING EDUCATIONAL MATTERS; TO PROMOTE PROPER CARE AND PROTECTION OF CHILDREN AND YOUTH; AND TO DEVELOP BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS THAT WILL SECURE FOR ALL CHILDREN THE HIGHEST ADVANTAGE IN PHYSICAL, MENTAL, AND SOCIAL EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DEERFIELD SD 109
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0366004888
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0509A1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0517 DEERFIELD ROAD

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