Civic Intelligence

Ptsa Michigan Congress of Parents Teachers and Students

990EZ • Fiscal year 2025 • EIN 38-3220859

Jul 01, 2024 to Jun 30, 2025 • Filed on Sep 19, 2025

15970 HaverhillMacomb, MI 48044-1945

(586) 566-6515

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 2025

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2025

Net Margin

5th percentile

-95%

Higher net margin than 5% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

11th percentile

-37%

Faster asset growth than 11% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

46%

Faster revenue growth than 89% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$37,238

Down $21,682 (-37%) from 2024

Net Assets

$37,238

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$22,928

Up $7,258 (+46%) from 2024

Expenses

Up

$44,610

Up $21,965 (+97%) from 2024

Net Income

Down

-$21,682

Down $14,707 (-211%) from 2024

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2012: $46,134Liabilities 2012: $02012Assets 2013: $43,030Liabilities 2013: $02013Assets 2014: $41,093Liabilities 2014: $0Net Assets 2014: $41,0932014Assets 2015: $45,945Liabilities 2015: $0Net Assets 2015: $45,9452015Assets 2016: $46,489Liabilities 2016: $0Net Assets 2016: $46,4892016Assets 2017: $41,644Liabilities 2017: $02017Assets 2018: $57,551Liabilities 2018: $10,000Net Assets 2018: $47,5512018Assets 2019: $63,528Liabilities 2019: $10,000Net Assets 2019: $53,5282019Assets 2020: $53,076Liabilities 2020: $0Net Assets 2020: $53,0762020Assets 2021: $46,722Liabilities 2021: $02021Assets 2022: $47,025Liabilities 2022: $0Net Assets 2022: $47,0252022Assets 2023: $65,895Liabilities 2023: $02023Assets 2024: $58,920Liabilities 2024: $02024Assets 2025: $37,238Net Assets 2025: $37,2382025

Highlighted filing

2025

Assets$37,238
Liabilities-
Net Assets$37,238

Operations Trend

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

$60K$40K$20K$0-$20K-$40KRevenue 2012: $24,541Expenses 2012: $16,985Net Income 2012: $7,5562012Revenue 2013: $38,242Expenses 2013: $41,346Net Income 2013: -$3,1042013Revenue 2014: $10,634Expenses 2014: $12,571Net Income 2014: -$1,9372014Revenue 2015: $18,486Expenses 2015: $13,634Net Income 2015: $4,8522015Revenue 2016: $13,153Expenses 2016: $12,609Net Income 2016: $5442016Revenue 2017: $8,540Expenses 2017: $13,385Net Income 2017: -$4,8452017Revenue 2018: $18,484Expenses 2018: $12,577Net Income 2018: $5,9072018Revenue 2019: $18,354Expenses 2019: $12,377Net Income 2019: $5,9772019Revenue 2020: $30,622Expenses 2020: $31,074Net Income 2020: -$4522020Revenue 2021: $2,746Expenses 2021: $9,100Net Income 2021: -$6,3542021Revenue 2022: $13,200Expenses 2022: $12,897Net Income 2022: $3032022Revenue 2023: $36,012Expenses 2023: $17,142Net Income 2023: $18,8702023Revenue 2024: $15,670Expenses 2024: $22,645Net Income 2024: -$6,9752024Revenue 2025: $22,928Expenses 2025: $44,610Net Income 2025: -$21,6822025

Highlighted filing

2025

Revenue$22,928
Expenses$44,610
Net Income-$21,682
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 19, 2025
Return Version
2024v5.0
Gross Receipts
$152,510
Mission and Program Overview

Mission

Promote parent-teacher relations

Program Services

DescriptionGrantsExpenses
PURCHASE OF PLAYGROUND EQUIPMENT AND EDUCATIONAL MATERIALS PROMOTING A WELL BALANCED AND DIVERSE EDUCATIONAL EXPERIENCE.-$44,027
PURCHASE OF PLAYGROUND EQUIPMENT AND EDUCATIONAL MATERIALS PROMOTING A WELL BALANCED AND DIVERSE EDUCATIONAL EXPERIENCE.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ASHLEY GITTLERPresident-$0--
CARL VANIDOURVice Preside-$0--
HOI LEETreasurer-$0--
JESSICA SCOTTSecretary-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
% OF SALES DONA$35,518$35,518$31,241$4,277
Sweetheart Danc$14,370$14,370$14,063$307
Total Events$67,282$67,282$67,692$-410
Filing and Contact Details

Filer

Filer Name
Ebeling Pie - Pta
EIN
38-3220859
Phone
5865666515
Address
15970 HAVERHILL, MACOMB, MI 48044-1945

Signing Officer

Name
Hoi Lee
Title
Treasurer
Phone
2483214847
Signed
2025-09-19
Discuss with paid preparer
Yes

Preparer

Firm
Lotito & Lazzara Pc
Address
22525 HALL RD STE A, MACOMB, MI 48042
Preparer
David a Lazzara
Phone
5864680200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Program services expenses cost of goods sold 44,027 expenses office supplies & misc 113 total 44,140

Form 990-ez, Part III, Line 31

Purchase of playground equipment and educational materials promoting a well balanced and diverse educational experience.

Raw XML Appendix151 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0HOI LEE
IRS990EZ/BooksInCareOfDetail/PhoneNum05865666515
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt015970 HAVERHILL
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MACOMB
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0480441945
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt058920
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt037238
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21682
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0470
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt058920
IRS990EZ/Form990TotalAssetsGrp/EOYAmt037238
IRS990EZ/FundraisingGrossIncomeAmt0152510
IRS990EZ/GrossReceiptsAmt0152510
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt058920
IRS990EZ/NetAssetsOrFundBalancesEOYAmt037238
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt058920
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt037238
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ASHLEY GITTLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CARL VANIDOUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HOI LEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JESSICA SCOTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt044140
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE PARENT-TEACHER RELATIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PURCHASE OF PLAYGROUND EQUIPMENT AND EDUCATIONAL MATERIALS PROMOTING A WELL BALANCED AND DIVERSE EDUCATIONAL EXPERIENCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PURCHASE OF PLAYGROUND EQUIPMENT AND EDUCATIONAL MATERIALS PROMOTING A WELL BALANCED AND DIVERSE EDUCATIONAL EXPERIENCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt044027
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt0129582
IRS990EZ/SpecialEventsNetIncomeLossAmt022928
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt044610
IRS990EZ/TotalProgramServiceExpensesAmt044027
IRS990EZ/TotalRevenueAmt022928
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02256
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0152510
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0115023
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0141856
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt074081
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt036724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0520194
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0522450
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0152510
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0115023
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0141856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt074081
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt038980
IRS990ScheduleA/Total509Grp/TotalAmt0522450
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0152510
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0115023
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0141856
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt074081
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt038980
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0522450
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt067692
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0% OF SALES DONA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SWEETHEART DANC
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt035518
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014370
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt017394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt067282
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt035518
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014370
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt017394
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt067282
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-410
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt022388
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt067692
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt031241
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt014063
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAM SERVICES EXPENSES COST OF GOODS SOLD 44,027 EXPENSES OFFICE SUPPLIES & MISC 113 TOTAL 44,140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PURCHASE OF PLAYGROUND EQUIPMENT AND EDUCATIONAL MATERIALS PROMOTING A WELL BALANCED AND DIVERSE EDUCATIONAL EXPERIENCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOI LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02483214847
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EBELING PIE - PTA
ReturnHeader/Filer/BusinessNameControlTxt0EBEL
ReturnHeader/Filer/EIN0383220859
ReturnHeader/Filer/PhoneNum05865666515
ReturnHeader/Filer/USAddress/AddressLine1Txt015970 HAVERHILL
ReturnHeader/Filer/USAddress/CityNm0MACOMB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0480441945
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383074311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOTITO & LAZZARA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022525 HALL RD STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACOMB
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048042
ReturnHeader/PreparerPersonGrp/PhoneNum05864680200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A LAZZARA
ReturnHeader/ReturnTs02025-09-23T09:10:58-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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.$37.2$37.2$22.9$44.6$21.7
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$58.9$0.00$15.7$22.6$6.98
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$65.9$0.00$36.0$17.1$18.9
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.0$0.00$47.0$13.2$12.9$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.7$0.00$2.75$9.10$6.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.1$0.00$53.1$30.6$31.1$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.5$10.0$53.5$18.4$12.4$5.98
2018Detailed filing. Detailed filing data is available for this year.$57.6$10.0$47.6$18.5$12.6$5.91
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.6$0.00$8.54$13.4$4.85
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.5$0.00$46.5$13.2$12.6$0.54
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.9$0.00$45.9$18.5$13.6$4.85
2014Detailed filing. Detailed filing data is available for this year.$41.1$0.00$41.1$10.6$12.6$1.94
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$43.0$0.00$38.2$41.3$3.10
2012Summary only. Only limited summary data is available for this year.$46.1$0.00$24.5$17.0$7.56
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • <$500k nonprofits