Civic Intelligence

Kipling School PTO Inc.

990 • Fiscal year 2019 • EIN 36-4418480

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

700 Kipling PlaceDeerfield, IL 60015

(847) 948-5151

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

69th percentile

14%

Higher net margin than 69% 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

80th percentile

36%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

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

Assets

Up

$163,411

Up $43,604 (+36%) from 2018

Net Assets

Up

$163,411

Up $43,604 (+36%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$302,164

Down $42,435 (-12%) from 2018

Expenses

Down

$258,560

Down $68,397 (-21%) from 2018

Net Income

Up

$43,604

Up $25,962 (+147%) from 2018

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2018: $119,807Liabilities 2018: $0Net Assets 2018: $119,8072018Assets 2019: $163,411Liabilities 2019: $0Net Assets 2019: $163,4112019Assets 2020: $107,303Liabilities 2020: $0Net Assets 2020: $107,3032020Assets 2023: $79,704Net Assets 2023: $79,7042023Assets 2024: $131,403Net Assets 2024: $131,4032024Assets 2025: $156,014Liabilities 2025: $0Net Assets 2025: $156,0142025

Highlighted filing

2019

Assets$163,411
Liabilities$0
Net Assets$163,411

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $344,599Expenses 2018: $326,957Net Income 2018: $17,6422018Revenue 2019: $302,164Expenses 2019: $258,560Net Income 2019: $43,6042019Revenue 2020: $353,315Expenses 2020: $409,423Net Income 2020: -$56,1082020Revenue 2023: $105,582Expenses 2023: $104,138Net Income 2023: $1,4442023Revenue 2024: $155,153Expenses 2024: $103,461Net Income 2024: $51,6922024Revenue 2025: $120,743Expenses 2025: $96,132Net Income 2025: $24,6112025

Highlighted filing

2019

Revenue$302,164
Expenses$258,560
Net Income$43,604
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 1, 2019
Return Version
2018v3.1
Gross Receipts
$326,271
Mission and Program Overview

Mission

To support the kipling school

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$119,807$163,411▲ $43,604
Total Assets$119,807$163,411▲ $43,604
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$119,807$163,411▲ $43,604
Total Net Assets Fund Balance$119,807$163,411▲ $43,604
Total Liabilities and Net Assets / Fund Balance$119,807$163,411▲ $43,604
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jamie TiplitskyCo-president
Karen EbroonCo-president
Corey SwenderSecretary
Melissa BermanTreasurer
Stephanie KrasnyVP - Appreciation
Sarah GoldmanVP - Enrichment
Heather DienVP - Fundraising and Outreach
Revenue and Support

Revenue Composition

Contributions and Grants
$4,235
Program Service Revenue
$274,933
Investment Income
$0
Other Revenue
$22,996
Change in Net Assets
$43,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$302,164
Revenue Not Reported on Form 990
$24,107
Total Revenue per Audited Statements
$326,271
Total Revenue per Form 990
$302,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,214
Grants and Similar Amounts Paid$24,346
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$153,929--$153,929
All Other Expenses$45,722--$45,722
Grants to Domestic Orgs$24,346--$24,346
Fees for Services Accounting-$1,715-$1,715
Total Functional Expenses$256,845$1,715$0$258,560

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$282,667
Expenses per Audited Statements$258,560
Total Expenses per Form 990$258,560
Expenses Not Reported on Form 990$24,107
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Deerfield School District 109Deerfield, IL509a1Assistance-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,103
Fundraising Direct Expenses$24,107
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pumpkinfest$37,171$37,171$16,189$20,982
Spirit Wear$3,787$3,787$2,969$818
Total Events$47,103$47,103$24,107$22,996
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

Current board members take a vote to decide whether or not to bring on new board members.

Form 990 governing body review Part VI line 11

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

Governing documents etc available to public Part VI line 19

Governing documents are available upon request. Financial statements are prsented at the board meetings and posted on the ptos website.

Filing and Contact Details

Filer

Filer Name
Kipling School PTO Inc
EIN
36-4418480
Address
700 Kipling Place, Deerfield, IL 60015

Signing Officer

Name
Melissa Berman
Title
Treasurer
Phone
8479451844
Signed
2019-11-01
Discuss with paid preparer
No

Organization Details

Formed
2000
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
0

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

Angel fund $celebrating with books $3,494cultural arts $1,245dare ice cream $179fifth grade legacy $9,947green committee $70halloween pizza party $30hospitality $2,709pancake breakfast $1,284parent network $500presidents council $515philanthropy $4,277pto events $3,208puberty talks $700special lunch $120yearbook $6,556

General explanation attachment

Form 990-organizations misson or most significant activities.to promote the welfare of kipling school children; to bring closer the relationship from the home and the 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 develope between educators and the general public such united efforts that will secure for all children the highest advantages in physical, mental, and social education.

Financial Statement Notes

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

Revenues reduced by fundraising expenses on page 9

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

Fundrasing expenses used to reduce fundraising revenues on page 9

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRASING EXPENSES USED TO REDUCE FUNDRAISING REVENUES ON PAGE 9
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses not included on Form 990 (Part XII, line 2d)
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IRS990ScheduleD/TotalRevenuePerForm990Amt0302164
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06145
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt03787
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06145
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt047103
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt04949
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024107
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016189
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02969
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IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/IRCSectionDesc0509A1
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ASSISTANCE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DEERFIELD SCHOOL DISTRICT 109
IRS990ScheduleI/RecipientTable/RecipientEIN0366004888
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0700 KIPLING PLACE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Deerfield
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CURRENT BOARD MEMBERS TAKE A VOTE TO DECIDE WHETHER OR NOT TO BRING ON NEW BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CO-PRESIDENTS REVIEW THE 990 PRIOR TO IT BEING SIGNED AND FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE PRSENTED AT THE BOARD MEETINGS AND POSTED ON THE PTOS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANGEL FUND $CELEBRATING WITH BOOKS $3,494CULTURAL ARTS $1,245DARE ICE CREAM $179FIFTH GRADE LEGACY $9,947GREEN COMMITTEE $70HALLOWEEN PIZZA PARTY $30HOSPITALITY $2,709PANCAKE BREAKFAST $1,284PARENT NETWORK $500PRESIDENTS COUNCIL $515PHILANTHROPY $4,277PTO EVENTS $3,208PUBERTY TALKS $700SPECIAL LUNCH $120YEARBOOK $6,556
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990-ORGANIZATIONS MISSON OR MOST SIGNIFICANT ACTIVITIES.TO PROMOTE THE WELFARE OF KIPLING SCHOOL CHILDREN; TO BRING CLOSER THE RELATIONSHIP FROM THE HOME AND THE 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 DEVELOPE BETWEEN EDUCATORS AND THE GENERAL PUBLIC SUCH UNITED EFFORTS THAT WILL SECURE FOR ALL CHILDREN THE HIGHEST ADVANTAGES 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
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IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0256845
IRS990/TotalFunctionalExpensesGrp/TotalAmt0258560
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt031736
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IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0302164
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TypeOfOrganizationOtherInd0X
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0http://www.dps109.org/kiplingpto
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA BERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08479451844
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kipling School PTO Inc
ReturnHeader/Filer/BusinessNameControlTxt0KIPL
ReturnHeader/Filer/EIN0364418480
ReturnHeader/Filer/USAddress/AddressLine1Txt0700 Kipling Place
ReturnHeader/Filer/USAddress/CityNm0Deerfield
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03678592020073w5l1zx5
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-03-13
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

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