Civic Intelligence

Lewes Elementary PTO Association

990EZ • Fiscal year 2017 • EIN 51-0393130

Sep 01, 2016 to Aug 31, 2017 • Filed on Dec 07, 2017

Organization ProfileN/A
910 Shields AveLewes, DE 19958

(302) 542-5664

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 2017

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2017

Net Margin

47th percentile

2.2%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

52nd percentile

3.0%

Faster asset growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

49th percentile

0.6%

Faster revenue growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$43,857

Up $1,296 (+3.0%) from 2016

Net Assets

$43,857

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin47th percentile

Revenue

Up

$37,550

Up $220 (+0.6%) from 2016

Expenses

Up

$36,742

Up $3,580 (+11%) from 2016

Net Income

Down

$808

Down $3,360 (-81%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

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

$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

2017

Assets$43,857
Liabilities-
Net Assets$43,857
Open 2017 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$37,550
Expenses$36,742
Net Income$808
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Dec 7, 2017
Return Version
2016v3.0
Gross Receipts
$93,974
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.

Program Services

DescriptionGrantsExpenses
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.-$28,712
TO PROVIDE STUDENT ACTIVITIES AND PROGRAMS BY FUNDING ASSEMBLY'S, FAMILY EVENTS AND FIELD TRIPS-$6,371
TO ASSIST WITH THE COST RELATING TO UPGRADING & EXPANDING COMPUTER TECHNOLOGY-$1,659
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ASHLEY DIEHLPresident-$0--
HEATHER INGERSKIVice Preside-$0--
ERIN PERCHINIAKTreasurer-$0--
MICHELE SMITHSecretary-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$81,499$81,499$56,424$25,075
Total Events$81,499$81,499$56,424$25,075
Filing and Contact Details

Filer

Filer Name
Shields Pto Association
EIN
51-0393130
Phone
3025425664
Address
910 SHIELDS AVE, LEWES, DE 19958

Signing Officer

Name
Michele Smith
Title
Secretary
Phone
3025425664
Signed
2017-12-07
Discuss with paid preparer
Yes

Preparer

Firm
Diehl Foraker Cpas LLC
Address
18306 COASTAL HWY, LEWES, DE 19958-4772
Preparer
Jeremy J Diehl CPA
Phone
8007480354
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses classrood projects 4,494 support - grants & awards 19,848 office equipment support 4,370 operations 871 studetn events/projects 5,500 technology 1,659 total 36,742”

Form 990-ez, Part I, Line 20

“OTHER INCREASES 487”

Form 990-ez, Part III

“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.”

Raw XML Appendix142 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/PersonNm0ERIN PERCHINIAK
IRS990EZ/BooksInCareOfDetail/PhoneNum03025425664
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0910 SHIELDS AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEWES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd019958
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt042562
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt043857
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt012475
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0808
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt042562
IRS990EZ/Form990TotalAssetsGrp/EOYAmt043857
IRS990EZ/FundraisingGrossIncomeAmt081499
IRS990EZ/GrossReceiptsAmt093974
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt042562
IRS990EZ/NetAssetsOrFundBalancesEOYAmt043857
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt042562
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt043857
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 DIEHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1HEATHER INGERSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ERIN PERCHINIAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHELE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0487
IRS990EZ/OtherExpensesTotalAmt036742
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO PROVIDE STUDENT ACTIVITIES AND PROGRAMS BY FUNDING ASSEMBLY'S, FAMILY EVENTS AND FIELD TRIPS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2TO ASSIST WITH THE COST RELATING TO UPGRADING & EXPANDING COMPUTER TECHNOLOGY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt028712
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt16371
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt21659
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt056424
IRS990EZ/SpecialEventsNetIncomeLossAmt025075
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036742
IRS990EZ/TotalProgramServiceExpensesAmt036742
IRS990EZ/TotalRevenueAmt037550
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt012475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt016280
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt028755
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt081499
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt078139
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0159638
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0188393
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt093974
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt094419
IRS990ScheduleA/Total509Grp/TotalAmt0188393
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt093974
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt094419
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0188393
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt056424
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt081499
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt081499
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt081499
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt081499
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025075
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt056424
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt056424
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES CLASSROOD PROJECTS 4,494 SUPPORT - GRANTS & AWARDS 19,848 OFFICE EQUIPMENT SUPPORT 4,370 OPERATIONS 871 STUDETN EVENTS/PROJECTS 5,500 TECHNOLOGY 1,659 TOTAL 36,742
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER INCREASES 487
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum03025425664
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHIELDS PTO ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SHIE
ReturnHeader/Filer/EIN0510393130
ReturnHeader/Filer/PhoneNum03025425664
ReturnHeader/Filer/USAddress/AddressLine1Txt0910 SHIELDS AVE
ReturnHeader/Filer/USAddress/CityNm0LEWES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019958
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B10E5F4547DF399AAC216418ECC66D982636DFFE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AE88DA26A11115E3A59EA00E1AFEC33DD198EB3B
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471553368
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIEHL FORAKER CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018306 COASTAL HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEWES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0199584772
ReturnHeader/PreparerPersonGrp/PhoneNum08007480354
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY J DIEHL CPA
ReturnHeader/ReturnTs02017-12-11T09:01:21-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-09-01
ReturnHeader/TaxPeriodEndDt02017-08-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,857
Liabilities
-
Net assets
$43,857
Revenue
$37,550
Expenses
$36,742
Net income
$808
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
2017Detailed filing. Detailed filing data is available for this year.$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