Civic Intelligence

Breton Downs Elementary School Parent Teacher Organization

990EZ • Fiscal year 2014 • EIN 46-3070879

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 23, 2015

Organization ProfileN/A
2500 Boston Street SE49506

(616) 560-2476

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 2014

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2014

Net Margin

95th percentile

64%

Higher net margin than 95% 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$56,006

No earlier filing loaded for comparison.

Net Assets

$56,006

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin95th percentile

Revenue

$88,194

No earlier filing loaded for comparison.

Expenses

$32,188

No earlier filing loaded for comparison.

Net Income

$56,006

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0Assets 2014: $56,006Net Assets 2014: $56,0062014Assets 2015: $69,635Net Assets 2015: $69,6352015Assets 2016: $62,742Net Assets 2016: $62,7422016Assets 2017: $67,556Net Assets 2017: $67,5562017Assets 2018: $72,455Net Assets 2018: $72,4552018Assets 2019: $71,728Net Assets 2019: $71,7282019Assets 2020: $87,062Net Assets 2020: $87,0622020Assets 2023: $50,551Net Assets 2023: $50,5512023Assets 2024: $55,481Net Assets 2024: $55,4812024

Highlighted filing

2014

Assets$56,006
Liabilities-
Net Assets$56,006
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50KRevenue 2014: $88,194Expenses 2014: $32,188Net Income 2014: $56,0062014Revenue 2015: $45,002Expenses 2015: $31,375Net Income 2015: $13,6272015Revenue 2016: $40,272Expenses 2016: $47,165Net Income 2016: -$6,8932016Revenue 2017: $40,240Expenses 2017: $35,424Net Income 2017: $4,8162017Revenue 2018: $40,497Expenses 2018: $35,598Net Income 2018: $4,8992018Revenue 2019: $41,470Expenses 2019: $42,197Net Income 2019: -$7272019Revenue 2020: $40,478Expenses 2020: $25,146Net Income 2020: $15,3322020Revenue 2023: $70,590Expenses 2023: $85,539Net Income 2023: -$14,9492023Revenue 2024: $59,936Expenses 2024: $55,006Net Income 2024: $4,9302024

Highlighted filing

2014

Revenue$88,194
Expenses$32,188
Net Income$56,006
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 23, 2015
Return Version
2013v4.0
Gross Receipts
$114,054
Mission and Program Overview

Mission

Education support and enrichment for the students of breton downs elementary school

Program Services

DescriptionGrantsExpenses
GRANTS MADE DIRECTLY TO OR AMOUNTS PAID ON BEHALF OF THE ELEMENTARY SCHOOL FOR GOODS AND SERVICES FOR THE GENERAL FUND, LIBRARY RESOURCES, SCHOOL LANDSCAPING AND PLAYGROUND ACTIVITY.$17,107$17,107
GRANTS MADE TO FUND GENERAL AND SPECIFIC SCHOOL PROGRAMS AND ACTIVITIES SUCH AS "SCIENCE ALIVE", FIELD TRIPS, CLASS ROOM PARTIES,AND CLASSROOM SUPPLIES.$9,769$9,769
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JULIE KOWALEWSKICo-PresidentPT$0--
CHARLENE MONTPETITVice PresidePT$0--
LESLIE PAPPCo-PresidentPT$0--
SARAH MULVIHILLCorresp. SecPT$0--
STACY PAULAssistant TrPT$0--
RONA CASWELLTreasurerPT$0--
JENNY MOORecording SePT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$29,201$29,201$1,027$28,174
Event 2$8,834$8,834$6,233$2,601
Total Events$63,036$63,036$24,705$38,331
Filing and Contact Details

Filer

EIN
46-3070879
Phone
6165602476

Signing Officer

Name
Rona Caswell
Title
Treasurer
Phone
6165602476
Signed
2015-01-23
Discuss with paid preparer
Yes

Preparer

Preparer
David D Bowen CPA
Phone
6164479514
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Breton downs direct school aid 06/30/2014 elementary school amt paid 2500 boston street se 17,107 0 grand rapids, mi 49506 0 pd of behalf”

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 314 office 251 insurance 346 sales tax 876 staff appreiciation 1,010 bank fees 224 pto dues 100 total 3,121”

Form 990-ez, Part III

“Education support and enrichment for the students of breton downs elementary school”

Raw XML Appendix177 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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CompensationExplanation/CompensationExplanationGrp/PersonNm1CHARLENE MONTPETIT
CompensationExplanation/CompensationExplanationGrp/PersonNm2LESLIE PAPP
CompensationExplanation/CompensationExplanationGrp/PersonNm3SARAH MULVIHILL
CompensationExplanation/CompensationExplanationGrp/PersonNm4STACY PAUL
CompensationExplanation/CompensationExplanationGrp/PersonNm5RONA CASWELL
CompensationExplanation/CompensationExplanationGrp/PersonNm6JENNY MOO
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RONA CASWELL
IRS990EZ/BooksInCareOfDetail/PhoneNum06165602476
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine102746 OAKWOOD DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine20GRAND RAPIDS MI 49506
IRS990EZ/BooksInCareOfDetail/USAddress/City0GRAND RAPIDS
IRS990EZ/BooksInCareOfDetail/USAddress/State0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode049506
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt056006
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/GroupExemptionNum06056
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt056006
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt056006
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JULIE KOWALEWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHARLENE MONTPETIT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LESLIE PAPP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SARAH MULVIHILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4STACY PAUL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RONA CASWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JENNY MOO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CO-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CO-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CORRESP. SEC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ASSISTANT TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6RECORDING SE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt03121
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION SUPPORT AND ENRICHMENT FOR THE STUDENTS OF BRETON DOWNS ELEMENTARY SCHOOL
IRS990EZ/PrintingPublicationsPostageAmt0651
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0GRANTS MADE DIRECTLY TO OR AMOUNTS PAID ON BEHALF OF THE ELEMENTARY SCHOOL FOR GOODS AND SERVICES FOR THE GENERAL FUND, LIBRARY RESOURCES, SCHOOL LANDSCAPING AND PLAYGROUND ACTIVITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1GRANTS MADE TO FUND GENERAL AND SPECIFIC SCHOOL PROGRAMS AND ACTIVITIES SUCH AS "SCIENCE ALIVE", FIELD TRIPS, CLASS ROOM PARTIES,AND CLASSROOM SUPPLIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt017107
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt19769
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt017107
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt19769
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt025860
IRS990EZ/SpecialEventsNetIncomeLossAmt043661
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt032188
IRS990EZ/TotalProgramServiceExpensesAmt026876
IRS990EZ/TotalRevenueAmt088194
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt044527
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt044527
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt064972
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt064972
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt04555
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt04555
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0114054
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0114054
IRS990ScheduleA/Total509Grp/TotalAmt0114054
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0114060
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0114060
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024705
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0200
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt0225
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0425
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029201
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08834
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt025001
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt063036
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt029201
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08834
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt025001
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt063036
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0BULLDOG BOOGIE
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0SCHOOL PLAY
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt038331
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt01331
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt01331
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt015689
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022949
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01027
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06233
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt04
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRETON DOWNS DIRECT SCHOOL AID 06/30/2014 ELEMENTARY SCHOOL AMT PAID 2500 BOSTON STREET SE 17,107 0 GRAND RAPIDS, MI 49506 0 PD OF BEHALF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING AND PROMOTION 314 OFFICE 251 INSURANCE 346 SALES TAX 876 STAFF APPREICIATION 1,010 BANK FEES 224 PTO DUES 100 TOTAL 3,121
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EDUCATION SUPPORT AND ENRICHMENT FOR THE STUDENTS OF BRETON DOWNS ELEMENTARY SCHOOL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONA CASWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06165602476
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine10BRETON DOWNS ELEMENTARY SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine20PARENT TEACHER ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0BRET
ReturnHeader/Filer/EIN0463070879
ReturnHeader/Filer/PhoneNum06165602476
ReturnHeader/Filer/USAddress/AddressLine102500 BOSTON STREET SE
ReturnHeader/Filer/USAddress/City0EAST GRAND RAPIDS
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode049506
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383613060
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MATHIEU & BOWEN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105025 PLAINFIELD AVENUE NE SUITE C1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode049525
ReturnHeader/PreparerPersonGrp/PhoneNum06164479514
ReturnHeader/PreparerPersonGrp/PreparationDt02015-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID D BOWEN CPA
ReturnHeader/ReturnTs02015-01-28T12:52:23-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,006
Liabilities
-
Net assets
$56,006
Revenue
$88,194
Expenses
$32,188
Net income
$56,006
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$55.5$55.5$59.9$55.0$4.93
2023Detailed filing. Detailed filing data is available for this year.$50.6$50.6$70.6$85.5$14.9
2020Detailed filing. Detailed filing data is available for this year.$87.1$87.1$40.5$25.1$15.3
2019Detailed filing. Detailed filing data is available for this year.$71.7$71.7$41.5$42.2$0.73
2018Detailed filing. Detailed filing data is available for this year.$72.5$72.5$40.5$35.6$4.90
2017Detailed filing. Detailed filing data is available for this year.$67.6$67.6$40.2$35.4$4.82
2016Detailed filing. Detailed filing data is available for this year.$62.7$62.7$40.3$47.2$6.89
2015Detailed filing. Detailed filing data is available for this year.$69.6$69.6$45.0$31.4$13.6
2014Detailed filing. Detailed filing data is available for this year.$56.0$56.0$88.2$32.2$56.0