Civic Intelligence

PTA Michigan Congress Wb Browning Elementary PTA

990EZ • Fiscal year 2014 • EIN 38-2870085

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 26, 2015

12400 Nineteen Mile RoadSterling Hts, MI 48313

(586) 797-4000

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

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

Liabilities / Revenue

55th percentile

0.00x

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

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

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% 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

16th percentile

-27%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

50th percentile

1.4%

Faster revenue growth than 50% of similar nonprofits.

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

Assets

Down

$10,354

Down $3,785 (-27%) from 2013

Net Assets

Down

$10,354

Down $3,785 (-27%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$26,360

Up $362 (+1.4%) from 2013

Expenses

Up

$30,145

Up $1,042 (+3.6%) from 2013

Net Income

Down

-$3,785

Down $680 (-22%) from 2013

Historical Trend

Balance Sheet Trend

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

$20K$15K$10K$5.0K$0Assets 2010: $19,957Liabilities 2010: $0Net Assets 2010: $19,9572010Assets 2011: $15,661Liabilities 2011: $0Net Assets 2011: $15,6612011Assets 2012: $17,244Liabilities 2012: $0Net Assets 2012: $17,2442012Assets 2013: $14,139Liabilities 2013: $0Net Assets 2013: $14,1392013Assets 2014: $10,354Liabilities 2014: $0Net Assets 2014: $10,3542014

Highlighted filing

2014

Assets$10,354
Liabilities$0
Net Assets$10,354

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2010: $46,116Expenses 2010: $44,974Net Income 2010: $1,1422010Revenue 2011: $33,658Expenses 2011: $37,954Net Income 2011: -$4,2962011Revenue 2012: $29,928Expenses 2012: $28,346Net Income 2012: $1,5822012Revenue 2013: $25,998Expenses 2013: $29,103Net Income 2013: -$3,1052013Revenue 2014: $26,360Expenses 2014: $30,145Net Income 2014: -$3,7852014

Highlighted filing

2014

Revenue$26,360
Expenses$30,145
Net Income-$3,785
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 26, 2015
Return Version
2013v4.0
Gross Receipts
$51,356
Mission and Program Overview

Mission

To promote welfare of children and youth in home, school and community.

Program Services

DescriptionGrantsExpenses
STUDENT SUPPORT/ENRICHMENT/EDUCATION$1,172$28,973
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUSAN WYATTPresidentPT$0--
TINA WYFFELSVice PresidentPT$0--
SUSAN MEDINASecretaryPT$0--
KAREN PLUGERTreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$8,713$8,713$4,125$4,588
Event 2$8,640$8,640$353$8,287
Total Events$32,276$32,276$21,844$10,432
Filing and Contact Details

Filer

EIN
38-2870085
Phone
5867974000

Signing Officer

Name
Karen Pluger
Title
Treasurer
Phone
5867974000
Signed
2015-02-26
Discuss with paid preparer
Yes

Preparer

Preparer
Amy M Chandler CPA
Phone
2483534650
Supplemental Narrative

Additional Explanations

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

Activity classification: . Grantee name: nonaffiliated organizations. Property description: cash. Amount given: 1,035.

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

Activity classification: . Grantee name: michigan pta. Grantee relationship: affiliated organization. Property description: cash. Amount given: 137. Total included on form 990-ez, line 10: 1,172.

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

Description: fundraising costs. Amount: 1,237. Description: student programs. Amount: 18,667. Description: teacher/school supplies. Amount: 2,458. Description: school improvement. Amount: 722. Description: pta supplies. Amount: 356. Description: nsf fees. Amount: 12. Description: bonding insurance. Amount: 298. Description: staff appreciation. Amount: 4,208. Description: miscellaneous. Amount: 90. Total to form 990-ez, line 16: 28,048.

Raw XML Appendix190 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0KAREN PLUGER
IRS990EZ/BooksInCareOfDetail/PhoneNum05867974000
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1012923 SHADY LANE DR
IRS990EZ/BooksInCareOfDetail/USAddress/City0STERLING HEIGHTS
IRS990EZ/BooksInCareOfDetail/USAddress/State0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode0483131163
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014139
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010354
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt010675
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-3785
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IRS990EZ/FiledScheduleAInd01
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/FundraisingGrossIncomeAmt038020
IRS990EZ/GamingGrossIncomeAmt02661
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01172
IRS990EZ/GrossReceiptsAmt051356
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt014139
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt014139
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010354
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt27.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
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/PersonNm0SUSAN WYATT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TINA WYFFELS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SUSAN MEDINA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KAREN PLUGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt028048
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE WELFARE OF CHILDREN AND YOUTH IN HOME, SCHOOL AND COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0STUDENT SUPPORT/ENRICHMENT/EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01172
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt028973
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt024996
IRS990EZ/SpecialEventsNetIncomeLossAmt015685
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt030145
IRS990EZ/TotalProgramServiceExpensesAmt028973
IRS990EZ/TotalRevenueAmt026360
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.BROWNINGPTA.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010675
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt013991
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08822
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016088
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt022567
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt072143
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt040681
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt039539
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt051620
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt052961
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt066366
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0251167
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0323310
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt051356
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt053530
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt060442
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt069049
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt088933
IRS990ScheduleA/Total509Grp/TotalAmt0323310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt051356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt053530
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt060442
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt069049
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt088933
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0323310
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0800
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0415
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01215
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021844
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0125
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0125
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0945
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0945
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08640
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt014923
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt032276
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08640
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt014923
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt032276
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0SALE OF ENTERTAINMENT BOOKS
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0FUN FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010432
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt032
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt0120
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0152
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt014379
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018857
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04125
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0353
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0550
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITY CLASSIFICATION: . GRANTEE NAME: NONAFFILIATED ORGANIZATIONS. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 1,035.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: . GRANTEE NAME: MICHIGAN PTA. GRANTEE RELATIONSHIP: AFFILIATED ORGANIZATION. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 137. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 1,172.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: FUNDRAISING COSTS. AMOUNT: 1,237. DESCRIPTION: STUDENT PROGRAMS. AMOUNT: 18,667. DESCRIPTION: TEACHER/SCHOOL SUPPLIES. AMOUNT: 2,458. DESCRIPTION: SCHOOL IMPROVEMENT. AMOUNT: 722. DESCRIPTION: PTA SUPPLIES. AMOUNT: 356. DESCRIPTION: NSF FEES. AMOUNT: 12. DESCRIPTION: BONDING INSURANCE. AMOUNT: 298. DESCRIPTION: STAFF APPRECIATION. AMOUNT: 4,208. DESCRIPTION: MISCELLANEOUS. AMOUNT: 90. TOTAL TO FORM 990-EZ, LINE 16: 28,048.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 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/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN PLUGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05867974000
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine10PTA MICHIGAN CONGRESS WB BROWNING ELEMENTARY PTA
ReturnHeader/Filer/BusinessNameControlTxt0WBBR
ReturnHeader/Filer/EIN0382870085
ReturnHeader/Filer/PhoneNum05867974000
ReturnHeader/Filer/USAddress/AddressLine1012400 NINETEEN MILE ROAD
ReturnHeader/Filer/USAddress/City0STERLING HEIGHTS
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048313
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382399742
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ZACK AND CHANDLER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1029100 NORTHWESTERN HWY STE 399
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SOUTHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0480341092
ReturnHeader/PreparerPersonGrp/PhoneNum02483534650
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMY M CHANDLER CPA
ReturnHeader/ReturnTs02015-02-26T15:19:13-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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