Civic Intelligence

Waimea Parent Teacher Association

EIN 37-1888640 • 501(c)3 • Kamuela, HI

Profile

Parents, teachers, and the community dedicated to academic excellence at waimea elementary school - to make every child's potential a reality by engaging and empowering students and families in activities to support academic growth.activities: membership drive, parenting classes, music enrichment, math and reading enrichment, other academic enrichment activities, pta reflections program.

PO Box 437147Kamuela, HI 96743

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

19th percentile

-30%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

45th percentile

-5.6%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-75%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$50,244

Down $2,988 (-5.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$50,244

Down $2,988 (-5.6%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin19th percentile

Revenue

Down

$10,000

Down $30,000 (-75%) from 2023

Expenses

Down

$12,988

Down $33,429 (-72%) from 2023

Net Income

Up

-$2,988

Up $3,429 (+53%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$80K$60K$40K$20K$0Assets 2019: $20,808Liabilities 2019: $0Net Assets 2019: $20,8082019Assets 2020: $71,787Liabilities 2020: $0Net Assets 2020: $71,7872020Assets 2021: $51,673Liabilities 2021: $0Net Assets 2021: $51,6732021Assets 2022: $59,649Liabilities 2022: $0Net Assets 2022: $59,6492022Assets 2023: $53,232Liabilities 2023: $0Net Assets 2023: $53,2322023Assets 2024: $50,244Liabilities 2024: $0Net Assets 2024: $50,2442024

Highlighted filing

2024

Assets$50,244
Liabilities$0
Net Assets$50,244
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

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

$300K$200K$100K$0-$100KRevenue 2019: $282,742Expenses 2019: $261,934Net Income 2019: $20,8082019Revenue 2020: $142,536Expenses 2020: $101,682Net Income 2020: $40,8542020Revenue 2021: $176,337Expenses 2021: $196,451Net Income 2021: -$20,1142021Revenue 2022: $94,097Expenses 2022: $86,121Net Income 2022: $7,9762022Revenue 2023: $40,000Expenses 2023: $46,417Net Income 2023: -$6,4172023Revenue 2024: $10,000Expenses 2024: $12,988Net Income 2024: -$2,9882024

Highlighted filing

2024

Revenue$10,000
Expenses$12,988
Net Income-$2,988
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$50,244
Liabilities
$0
Net assets
$50,244
Revenue
$10,000
Expenses
$12,988
Net income
-$2,988
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.10$0.13$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.40$0.46$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.94$0.86$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$1.76$1.96$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$1.43$1.02$0.41
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$2.83$2.62$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$10,000
Mission and Program Overview

Mission

Parents, teachers, and the community dedicated to academic excellence at waimea elementary school - to make every child's potential a reality by engaging and empowering students and families in activities to support academic growth.activities: membership drive, parenting classes, music enrichment, math and reading enrichment, other academic enrichment activities, pta reflections program.

Program Services

DescriptionGrantsExpenses
TO PROVIDE SUPPORT TO ACTIVITIES THAT BENEFIT STUDENTS AT WAIMEA ELEMENTARY SCHOOL FOR PROJECTS IDENTIFIED BY THE SCHOOL.$0$10,827
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
COURTNEY MATSUOPresidentPT$0--
LORI BERGINVice PresidentPT$0--
ROSA MOTTASecretaryPT$0--
TAMMY MURANAKATreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Waimea Parent Teacher Association
EIN
37-1888640
Phone
8089898962
Address
PO BOX 437147, KAMUELA, HI 96743

Signing Officer

Name
Courtney Matsuo
Title
President
Phone
8087225792
Signed
2025-05-06
Discuss with paid preparer
Yes

Preparer

Firm
Verity Cpas
Address
PO BOX 2957, KAMUELA, HI 96743
Preparer
Alicia Spencer
Phone
8085465026
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: waimea elementary school. Grantee address: 67-1225 mamalahoa highway kamuela, hi 96743. Amount given: 10,827.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: licensing and dues. Amount: 14.”

Raw XML Appendix149 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum08089898962
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 437147
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KAMUELA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096743
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt053232
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt050244
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt010000
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/GrantsAndSimilarAmountsPaidAmt010827
IRS990EZ/GrossReceiptsAmt010000
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt053232
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt053232
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt050244
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt212.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt318.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0COURTNEY MATSUO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LORI BERGIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROSA MOTTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TAMMY MURANAKA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt014
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PARENTS, TEACHERS, AND THE COMMUNITY DEDICATED TO ACADEMIC EXCELLENCE AT WAIMEA ELEMENTARY SCHOOL - TO MAKE EVERY CHILD'S POTENTIAL A REALITY BY ENGAGING AND EMPOWERING STUDENTS AND FAMILIES IN ACTIVITIES TO SUPPORT ACADEMIC GROWTH.ACTIVITIES: MEMBERSHIP DRIVE, PARENTING CLASSES, MUSIC ENRICHMENT, MATH AND READING ENRICHMENT, OTHER ACADEMIC ENRICHMENT ACTIVITIES, PTA REFLECTIONS PROGRAM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE SUPPORT TO ACTIVITIES THAT BENEFIT STUDENTS AT WAIMEA ELEMENTARY SCHOOL FOR PROJECTS IDENTIFIED BY THE SCHOOL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010827
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt012988
IRS990EZ/TotalProgramServiceExpensesAmt010827
IRS990EZ/TotalRevenueAmt010000
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt040000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt094097
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0176337
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0142536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0462970
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0462970
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt040000
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0142536
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0462970
IRS990ScheduleA/TotalSupportAmt0462970
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITY CLASSIFICATION: . GRANTEE NAME: WAIMEA ELEMENTARY SCHOOL. GRANTEE ADDRESS: 67-1225 MAMALAHOA HIGHWAY KAMUELA, HI 96743. AMOUNT GIVEN: 10,827.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: LICENSING AND DUES. AMOUNT: 14.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0COURTNEY MATSUO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08087225792
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAIMEA PARENT TEACHER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WAIM
ReturnHeader/Filer/EIN0371888640
ReturnHeader/Filer/PhoneNum08089898962
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ReturnHeader/Filer/USAddress/CityNm0KAMUELA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAMUELA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096743
ReturnHeader/PreparerPersonGrp/PhoneNum08085465026
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA SPENCER
ReturnHeader/ReturnTs02025-05-06T17:50:48-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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