Civic Intelligence

Lewes Elementary PTO Association

990EZ • Fiscal year 2018 • EIN 51-0393130

Sep 01, 2017 to Aug 31, 2018 • Filed on Dec 18, 2018

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 2018

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2018

Net Margin

10th percentile

-38%

Higher net margin than 10% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

17th percentile

-26%

Faster asset growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

25th percentile

-19%

Faster revenue growth than 25% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$32,247

Down $11,610 (-26%) from 2017

Net Assets

Down

$32,247

Down $11,610 (-26%) from 2017

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin10th percentile

Revenue

Down

$30,593

Down $6,957 (-19%) from 2017

Expenses

Up

$42,203

Up $5,461 (+15%) from 2017

Net Income

Down

-$11,610

Down $12,418 (-1537%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2018

Assets$32,247
Liabilities-
Net Assets$32,247
Open 2018 Filing

Operations Trend

Revenue Growth25th 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

2018

Revenue$30,593
Expenses$42,203
Net Income-$11,610
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Dec 18, 2018
Return Version
2017v2.3
Gross Receipts
$64,596
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 STUDENT ACTIVITIES AND PROGRAMS BY FUNDING ASSEMBLY'S, FAMILY EVENTS AND FIELD TRIPS-$39,270
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.-$2,811
TO ASSIST WITH THE COST RELATING TO UPGRADING & EXPANDING COMPUTER TECHNOLOGY--
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHELLE SMITHVice Preside-$0--
ERIN PERCHINIAKTreasurer-$0--
JESSICA JOHNSONSecretary-$0--
ASHLEY DIEHLPresident-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$55,128$55,128$34,003$21,125
Total Events$55,128$55,128$34,003$21,125
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
Ashley Diehl
Title
President
Phone
3025425664
Signed
2018-12-18
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 d& o insurance 122 box tops 90 bank fees 45 office equipment support 2,729 studetn events/classroom 39,135 total 42,121”

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 Appendix139 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/AddressLine1Txt0SHIELDS SCHOOL
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEWES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd019958
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt043857
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt032247
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09468
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-11610
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt043857
IRS990EZ/Form990TotalAssetsGrp/EOYAmt032247
IRS990EZ/FundraisingGrossIncomeAmt055128
IRS990EZ/GrossReceiptsAmt064596
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt043857
IRS990EZ/NetAssetsOrFundBalancesEOYAmt032247
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt043857
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt032247
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/PersonNm0MICHELLE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ERIN PERCHINIAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JESSICA JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ASHLEY DIEHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt042121
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/PrintingPublicationsPostageAmt082
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/ProgramServiceExpensesAmt02811
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt139270
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt034003
IRS990EZ/SpecialEventsNetIncomeLossAmt021125
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt042203
IRS990EZ/TotalProgramServiceExpensesAmt042081
IRS990EZ/TotalRevenueAmt030593
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt09468
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt09468
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt055128
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt055128
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt064596
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt064596
IRS990ScheduleA/Total509Grp/TotalAmt064596
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt064596
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt064596
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034003
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt055128
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt055128
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt055128
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt055128
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021125
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt034003
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt034003
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES D& O INSURANCE 122 BOX TOPS 90 BANK FEES 45 OFFICE EQUIPMENT SUPPORT 2,729 STUDETN EVENTS/CLASSROOM 39,135 TOTAL 42,121
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO 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 III
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ASHLEY DIEHL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03025425664
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-18
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/AtSubmissionCreationDeviceId0AE88DA26A11115E3A59EA00E1AFEC33DD198EB3B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AC43DBFC75A43DC62C2CFE978DDD86E7228AB25B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt054.225.112.17
ReturnHeader/FilingSecurityInformation/IPDt02018-12-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:41:42
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/PreparationDt02018-12-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY J DIEHL CPA
ReturnHeader/ReturnTs02018-12-18T10:41:42-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-09-01
ReturnHeader/TaxPeriodEndDt02018-08-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$32,247
Liabilities
-
Net assets
$32,247
Revenue
$30,593
Expenses
$42,203
Net income
-$11,610
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
2018Detailed filing. Detailed filing data is available for this year.$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