Civic Intelligence

Fmes PTO

990 • Fiscal year 2025 • EIN 47-4990233

Aug 01, 2024 to Jul 31, 2025

651 6th AvenueSan Francisco, CA 94118

(415) 310-5549

Siviq Scores

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

Liabilities / Assets

74th percentile

0.02x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

93rd percentile

52%

Higher net margin than 93% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% 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

96th percentile

190%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

93rd percentile

102%

Faster revenue growth than 93% of similar nonprofits.

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

Assets

Up

$146,391

Up $95,848 (+190%) from 2024

Net Assets

Up

$143,052

Up $92,509 (+183%) from 2024

Liabilities

Up

$3,339

Up $3,339 from 2024

Revenue

Up

$215,639

Up $108,939 (+102%) from 2024

Expenses

Down

$104,298

Down $58,322 (-36%) from 2024

Net Income

Up

$111,341

Up $167,261 (+299%) from 2024

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2019: $46,309Liabilities 2019: $02019Assets 2020: $73,017Liabilities 2020: $0Net Assets 2020: $73,0172020Assets 2021: $112,733Liabilities 2021: $02021Assets 2022: $117,708Liabilities 2022: $0Net Assets 2022: $117,7082022Assets 2023: $132,630Liabilities 2023: $0Net Assets 2023: $132,6302023Assets 2024: $50,543Liabilities 2024: $0Net Assets 2024: $50,5432024Assets 2025: $146,391Liabilities 2025: $3,339Net Assets 2025: $143,0522025

Highlighted filing

2025

Assets$146,391
Liabilities$3,339
Net Assets$143,052

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2019: $104,540Expenses 2019: $91,442Net Income 2019: $13,0982019Revenue 2020: $77,271Expenses 2020: $50,563Net Income 2020: $26,7082020Revenue 2021: $77,780Expenses 2021: $38,064Net Income 2021: $39,7162021Revenue 2022: $95,449Expenses 2022: $90,474Net Income 2022: $4,9752022Revenue 2023: $102,318Expenses 2023: $87,396Net Income 2023: $14,9222023Revenue 2024: $106,700Expenses 2024: $162,620Net Income 2024: -$55,9202024Revenue 2025: $215,639Expenses 2025: $104,298Net Income 2025: $111,3412025

Highlighted filing

2025

Revenue$215,639
Expenses$104,298
Net Income$111,341
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Mar 30, 2026
Return Version
2024v5.2
Gross Receipts
$216,388
Mission and Program Overview

Mission

The mission and purpose of the organization is to encourage parents to assist withvarious school activities/functions/services. In addition, the organization willprovide financial assistance where there is an identified need, foster a communityatmosphere and support the mission and vision of the school and school district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$50,543$146,391▲ $95,848
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$50,543$146,391▲ $95,848
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$3,339-
Total Liabilities$0$3,339▲ $3,339
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,543$143,052▲ $92,509
Total Net Assets Fund Balance$50,543$143,052▲ $92,509
Total Liabilities and Net Assets / Fund Balance$50,543$146,391▲ $95,848
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer FerlikCo-chair
Sam FairchildCo-chair
Cathy BautistaAdvisor
Rozie WongAdvisor
Nicole AlexanderCo-secretary
Stephanie LaneCo-secretary
Amber LennonCo-treasurer
Jay DillonCo-treasurer
Patricia LeImmed Past CHR
Revenue and Support

Revenue Composition

Contributions and Grants
$163,970
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$51,669
All Other Contributions
$163,970
Change in Net Assets
$111,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$35,863$8,356-$44,219
Other Expenses$11,996--$11,996
Information Technology-$2,554-$2,554
Fees for Services Accounting-$1,150-$1,150
Insurance-$699-$699
Total Functional Expenses$91,539$12,759$0$104,298
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,878
Fundraising Direct Expenses$749
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walkathon$46,878$46,878$749$46,129
Total Events$46,878$46,878$749$46,129
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Fmes Pto
EIN
47-4990233
Phone
4153105549
Address
651 6TH AVENUE, SAN FRANCISCO, CA 94118

Signing Officer

Name
Jay Dillon
Title
CFO & Co-Treasurer
Signed
2026-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Dillon
Formed
2015
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
32

Preparer

Firm
Madeleine M Rocamora
Address
2540 Marina Boulevard, San Leandro, CA 94577
Preparer
Madeleine M Rocamora Ea
Phone
9258582857
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Bisc Pooks, subscriptions: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Business exp: Column (A) - Total = $504; Column (B) - Program Services = $0; Column (C) - Management & General = $504; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Business registration fees: Column (A) - Total = $251; Column (B) - Program Services = $0; Column (C) - Management & General = $251; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

DEI Committee Exp: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Education Outside: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Field Trips: Column (A) - Total = $3497; Column (B) - Program Services = $3497; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

General School Supplies: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

LEAP Arts: Column (A) - Total = $10318; Column (B) - Program Services = $10318; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Learning Support: Column (A) - Total = $6955; Column (B) - Program Services = $6955; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Library expenses: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Lunar New Year: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Misc PTO Suppliestudent Learning Support: Column (A) - Total = $1076; Column (B) - Program Services = $0; Column (C) - Management & General = $1076; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Orientation: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $110; Column (B) - Program Services = $0; Column (C) - Management & General = $110; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PTO Structural Exp: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Recess support: Column (A) - Total = $210; Column (B) - Program Services = $210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Social Committee events: Column (A) - Total = $1046; Column (B) - Program Services = $1028; Column (C) - Management & General = $18; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Square & Paypal: Column (A) - Total = $6397; Column (B) - Program Services = $0; Column (C) - Management & General = $6397; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Staff Training: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Student Activities: Column (A) - Total = $11855; Column (B) - Program Services = $11855; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Teacher Appreciation: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE MISSION AND PURPOSE OF THE ORGANIZATION IS TO ENCOURAGE PARENTS TO ASSIST WITHVARIOUS SCHOOL ACTIVITIES/FUNCTIONS/SERVICES. IN ADDITION, THE ORGANIZATION WILLPROVIDE FINANCIAL ASSISTANCE WHERE THERE IS AN IDENTIFIED NEED, FOSTER A COMMUNITYATMOSPHERE AND SUPPORT THE MISSION AND VISION OF THE SCHOOL AND SCHOOL DISTRICT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bisc Pooks, subscriptions: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Business exp: Column (A) - Total = $504; Column (B) - Program Services = $0; Column (C) - Management & General = $504; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Business registration fees: Column (A) - Total = $251; Column (B) - Program Services = $0; Column (C) - Management & General = $251; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DEI Committee Exp: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Education Outside: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Field Trips: Column (A) - Total = $3497; Column (B) - Program Services = $3497; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8General School Supplies: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LEAP Arts: Column (A) - Total = $10318; Column (B) - Program Services = $10318; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Learning Support: Column (A) - Total = $6955; Column (B) - Program Services = $6955; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Library expenses: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Lunar New Year: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Misc PTO Suppliestudent Learning Support: Column (A) - Total = $1076; Column (B) - Program Services = $0; Column (C) - Management & General = $1076; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Orientation: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Postage and Shipping: Column (A) - Total = $110; Column (B) - Program Services = $0; Column (C) - Management & General = $110; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16PTO Structural Exp: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Recess support: Column (A) - Total = $210; Column (B) - Program Services = $210; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Social Committee events: Column (A) - Total = $1046; Column (B) - Program Services = $1028; Column (C) - Management & General = $18; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Square & Paypal: Column (A) - Total = $6397; Column (B) - Program Services = $0; Column (C) - Management & General = $6397; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Staff Training: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Student Activities: Column (A) - Total = $11855; Column (B) - Program Services = $11855; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Teacher Appreciation: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
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