Civic Intelligence

Shields PTO Association

EIN 51-0393130 • 501(c)3 • Lewes, DE

Profile

To provide teacher and instructional support by purchasing study aids such as scholastic magazines and weekly readers, provide playground equipment for sutudents, and grant funds for teachers.

820 Savannah RdLewes, DE 19958

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

15th percentile

-45%

Higher net margin than 15% of similar nonprofits.

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

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 2025

Asset Growth

22nd percentile

-41%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

47th percentile

-4.8%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$39,970

Down $27,828 (-41%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$39,970

Down $27,828 (-41%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin15th percentile

Revenue

Down

$62,373

Down $3,143 (-4.8%) from 2024

Expenses

Up

$90,202

Up $26,381 (+41%) from 2024

Net Income

Down

-$27,829

Down $29,524 (-1742%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$80K$60K$40K$20K$0Assets 2011: $50,380Net Assets 2011: $50,3802011Assets 2012: $45,069Liabilities 2012: $02012Assets 2013: $36,170Liabilities 2013: $02013Assets 2014: $36,323Liabilities 2014: $02014Assets 2015: $38,393Net Assets 2015: $38,3932015Assets 2016: $42,561Liabilities 2016: $02016Assets 2017: $43,857Net Assets 2017: $43,8572017Assets 2018: $32,247Net Assets 2018: $32,2472018Assets 2019: $39,584Net Assets 2019: $39,5842019Assets 2020: $41,090Net Assets 2020: $41,0902020Assets 2023: $66,102Liabilities 2023: $02023Assets 2024: $67,798Net Assets 2024: $67,7982024Assets 2025: $39,970Net Assets 2025: $39,9702025

Highlighted filing

2025

Assets$39,970
Liabilities-
Net Assets$39,970
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $41,569Expenses 2011: $21,420Net Income 2011: $20,1492011Revenue 2012: $45,306Expenses 2012: $50,617Net Income 2012: -$5,3112012Revenue 2013: $42,908Expenses 2013: $51,807Net Income 2013: -$8,8992013Revenue 2014: $33,412Expenses 2014: $33,259Net Income 2014: $1532014Revenue 2015: $39,717Expenses 2015: $37,648Net Income 2015: $2,0692015Revenue 2016: $37,330Expenses 2016: $33,162Net Income 2016: $4,1682016Revenue 2017: $37,550Expenses 2017: $36,742Net Income 2017: $8082017Revenue 2018: $30,593Expenses 2018: $42,203Net Income 2018: -$11,6102018Revenue 2019: $33,207Expenses 2019: $25,871Net Income 2019: $7,3362019Revenue 2020: $33,759Expenses 2020: $32,254Net Income 2020: $1,5052020Revenue 2023: $119,402Expenses 2023: $110,305Net Income 2023: $9,0972023Revenue 2024: $65,516Expenses 2024: $63,821Net Income 2024: $1,6952024Revenue 2025: $62,373Expenses 2025: $90,202Net Income 2025: -$27,8292025

Highlighted filing

2025

Revenue$62,373
Expenses$90,202
Net Income-$27,829
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,970
Liabilities
-
Net assets
$39,970
Revenue
$62,373
Expenses
$90,202
Net income
-$27,829
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.40$0.40$0.62$0.90$0.28
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.68$0.66$0.64$0.02
2023Summary only. Only limited summary data is available for this year.$0.66$0.00$1.19$1.10$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.41$0.34$0.32$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.40$0.33$0.26$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.32$0.31$0.42$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.44$0.38$0.37$0.01
2016Summary only. Only limited summary data is available for this year.$0.43$0.00$0.37$0.33$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.38$0.40$0.38$0.02
2014Summary only. Only limited summary data is available for this year.$0.36$0.00$0.33$0.33$0.00
2013Summary only. Only limited summary data is available for this year.$0.36$0.00$0.43$0.52$0.09
2012Summary only. Only limited summary data is available for this year.$0.45$0.00$0.45$0.51$0.05
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.50$0.42$0.21$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 13, 2025
Return Version
2024v5.0
Gross Receipts
$95,692
Mission and Program Overview

Mission

To provide teacher and instructional support by purchasing study aids such as scholastic magazines and weekly reader, provide playground equipment for students, and grant funds for teachers.

To support lewes elementary teachers, administration, and students.

Program Services

DescriptionGrantsExpenses
TO PROVIDE MONETARY ASSISTANCE TO LEWES ELEMENTARY FOR PROGRAMS, SUPPLIES, AND EVENTS.$1,000$90,202
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MEGAN KELLMANPresidentPT$0--
GINA HASTINGSTreasurerPT$0--
CARLY MELUNEYVice PresidePT$0--
DAWN PERNICIAROSecretaryPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Race for Lewes$47,470$47,470$1,586$45,884
Holiday Shop$17,615$17,615$15,763$1,852
Total Events$81,585$81,585$23,808$57,777
Filing and Contact Details

Filer

Filer Name
Lewes Elementary Pto Association
EIN
51-0393130
Phone
3026457748
Address
820 SAVANNAH RD, LEWES, DE 19958

Signing Officer

Name
Gina Hastings
Title
Treasurer
Phone
3026457748
Signed
2025-10-13
Discuss with paid preparer
Yes

Preparer

Firm
Faw Casson & Co Llp
Address
160 GREENTREE DRIVE SUITE 203, DOVER, DE 19904
Preparer
Alison Houck
Phone
3026744305
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses classroom supplies 20,800 teacher appreciation 6,153 student club supplies 39,157 student appreciation 3,827 student fieldtrips 11,268 misc expense 257 bank fees 73 taxes & licenses 2,118 school equipment & repair 5,549 total 89,202”

Raw XML Appendix150 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/PersonNm0GINA HASTINGS
IRS990EZ/BooksInCareOfDetail/PhoneNum03026457748
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0820 SAVANNAH RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEWES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd019958
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt067799
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt039970
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03285
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-27829
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067799
IRS990EZ/Form990TotalAssetsGrp/EOYAmt039970
IRS990EZ/FundraisingGrossIncomeAmt092407
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01000
IRS990EZ/GrossReceiptsAmt095692
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt067799
IRS990EZ/NetAssetsOrFundBalancesEOYAmt039970
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt067799
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt039970
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MEGAN KELLMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GINA HASTINGS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CARLY MELUNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAWN PERNICIARO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt089202
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT LEWES ELEMENTARY TEACHERS, ADMINISTRATION, AND STUDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE MONETARY ASSISTANCE TO LEWES ELEMENTARY FOR PROGRAMS, SUPPLIES, AND EVENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt090202
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt033319
IRS990EZ/SpecialEventsNetIncomeLossAmt059088
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt090202
IRS990EZ/TotalProgramServiceExpensesAmt090202
IRS990EZ/TotalRevenueAmt062373
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SCHEDULE A INFORMATION IS NOT AVAILABLE FOR YE 8/31/21 (2020) AT THIS TIME. WHEN INFORMATION BECOMES AVAILABLE, AN AMENDED RETURN WILL BE FILED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03285
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03201
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0119402
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt096334
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0222222
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt058088
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt061315
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0119403
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65050
IRS990ScheduleA/PublicSupportPY509Pct00.81560
IRS990ScheduleA/PublicSupportTotal509Amt0222222
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03285
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03201
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0119402
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt096334
IRS990ScheduleA/Total509Grp/TotalAmt0222222
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt061373
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt064516
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0119402
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt096334
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0341625
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt023808
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RACE FOR LEWES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HOLIDAY SHOP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt047470
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017615
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt016500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt081585
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt047470
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt017615
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt016500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt081585
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt057777
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt06459
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt023808
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01586
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt015763
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES CLASSROOM SUPPLIES 20,800 TEACHER APPRECIATION 6,153 STUDENT CLUB SUPPLIES 39,157 STUDENT APPRECIATION 3,827 STUDENT FIELDTRIPS 11,268 MISC EXPENSE 257 BANK FEES 73 TAXES & LICENSES 2,118 SCHOOL EQUIPMENT & REPAIR 5,549 TOTAL 89,202
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GINA HASTINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03026457748
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEWES ELEMENTARY PTO ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LEWE
ReturnHeader/Filer/EIN0510393130
ReturnHeader/Filer/PhoneNum03026457748
ReturnHeader/Filer/USAddress/AddressLine1Txt0820 SAVANNAH RD
ReturnHeader/Filer/USAddress/CityNm0LEWES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019958
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0520619968
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FAW CASSON & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0160 GREENTREE DRIVE SUITE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DOVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019904
ReturnHeader/PreparerPersonGrp/PhoneNum03026744305
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALISON HOUCK
ReturnHeader/ReturnTs02025-10-15T12:55:32-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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