Civic Intelligence

Lowes Island Elementary School Parent Teacher Organization

990EZ • Fiscal year 2024 • EIN 54-1918752

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 12, 2024

Organization ProfileN/A
20755 Whitewater DriveSterling, VA 20165

(571) 434-4450

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

89th percentile

46%

Higher net margin than 89% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

83rd percentile

42%

Faster asset growth than 83% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-10%

Faster revenue growth than 34% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$72,030

Up $21,333 (+42%) from 2023

Net Assets

Up

$72,030

Up $21,333 (+42%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin89th percentile

Revenue

Down

$42,659

Down $4,826 (-10%) from 2023

Expenses

Down

$23,215

Down $14,097 (-38%) from 2023

Net Income

Up

$19,444

Up $9,271 (+91%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

$80K$60K$40K$20K$0Assets 2011: $34,359Net Assets 2011: $34,3592011Assets 2012: $15,118Net Assets 2012: $15,1182012Assets 2013: $10,796Net Assets 2013: $10,7962013Assets 2014: $5,863Net Assets 2014: $5,8632014Assets 2015: $51,533Net Assets 2015: $51,5332015Assets 2016: $19,925Net Assets 2016: $19,9252016Assets 2017: $31,951Net Assets 2017: $31,9512017Assets 2018: $34,942Net Assets 2018: $34,9422018Assets 2019: $37,115Net Assets 2019: $37,1152019Assets 2020: $29,312Net Assets 2020: $29,3122020Assets 2021: $25,893Net Assets 2021: $25,8932021Assets 2022: $40,624Net Assets 2022: $40,6242022Assets 2023: $50,697Net Assets 2023: $50,6972023Assets 2024: $72,030Net Assets 2024: $72,0302024Assets 2025: $72,810Net Assets 2025: $72,8102025

Highlighted filing

2024

Assets$72,030
Liabilities-
Net Assets$72,030
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$100K$50K$0-$50KRevenue 2011: $50,052Expenses 2011: $43,276Net Income 2011: $6,7762011Revenue 2012: $49,094Expenses 2012: $68,335Net Income 2012: -$19,2412012Revenue 2013: $59,845Expenses 2013: $64,167Net Income 2013: -$4,3222013Revenue 2014: $51,547Expenses 2014: $56,480Net Income 2014: -$4,9332014Revenue 2015: $74,513Expenses 2015: $28,843Net Income 2015: $45,6702015Revenue 2016: $62,089Expenses 2016: $93,697Net Income 2016: -$31,6082016Revenue 2017: $52,796Expenses 2017: $40,771Net Income 2017: $12,0252017Revenue 2018: $46,509Expenses 2018: $43,518Net Income 2018: $2,9912018Revenue 2019: $41,258Expenses 2019: $38,974Net Income 2019: $2,2842019Revenue 2020: $28,446Expenses 2020: $36,249Net Income 2020: -$7,8032020Revenue 2021: $3,211Expenses 2021: $6,632Net Income 2021: -$3,4212021Revenue 2022: $32,247Expenses 2022: $17,196Net Income 2022: $15,0512022Revenue 2023: $47,485Expenses 2023: $37,312Net Income 2023: $10,1732023Revenue 2024: $42,659Expenses 2024: $23,215Net Income 2024: $19,4442024Revenue 2025: $37,551Expenses 2025: $35,522Net Income 2025: $2,0292025

Highlighted filing

2024

Revenue$42,659
Expenses$23,215
Net Income$19,444
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 12, 2024
Return Version
2023v5.0
Gross Receipts
$76,521
Mission and Program Overview

Mission

To support the students and staff of lowes island elementary school

Program Services

DescriptionGrantsExpenses
TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL-$16,875
STUDENT PROGRAMS - SUPPORT OF STUDENT ACTIVITIES, YEAR END PROGRAMS & OTHER MISC. STUDENT PROGRAMS. (DARE, 5TH GRADE RECEPTION, MUSIC, ODYSSEY OF THE MIND, CLUSTER EVENTS)-$2,656
CULTURAL ARTS PROGRAMS-$2,593
TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JESSICA HOWARDSecretaryPT$0--
TONYA WILLIAMSTreasurerPT$0--
STEPHANIE CIFUENTESPresidentPT$0--
SHAY HERRINGVice PresidePT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall-after Scho$15,795$15,795$4,800$10,995
Spring After Sc$11,421$11,421$3,767$7,654
Total Events$52,369$52,369$22,518$29,851
Filing and Contact Details

Filer

Filer Name
Lowes Island Elementary School
EIN
54-1918752
Address
20755 WHITEWATER DRIVE, STERLING, VA 20165

Signing Officer

Name
Tonya Williams
Title
Treasurer
Signed
2024-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Lori Christ CPA LLC
Address
47751 BRAWNER PLACE, POTOMAC FALLS, VA 20165
Preparer
Lori Christ
Phone
7033045173
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 498 agendas 622 bank fees 13 credit card fees 1,706 dei 580 field day 1,900 field trips 496 misc 100 odyssey of the mind 84 professional fees 30 project based learning 50 pto supplies 3,030 walking wednesdays 90 community activities 748 dare program 649 total 10,596”

Form 990-ez, Part I, Line 20

“OTHER INCREASES 1,889”

Form 990-ez, Part III, Line 31

“To support the students and staff of lowes island elementary school”

Raw XML Appendix170 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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IRS990EZ/BooksInCareOfDetail/PhoneNum05714344450
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt020755 WHITEWATER DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0STERLING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd020165
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt050697
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IRS990EZ/ContributionsGiftsGrantsEtcAmt02078
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt01630
IRS990EZ/GrossReceiptsAmt076521
IRS990EZ/GrossSalesOfInventoryAmt04314
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02641
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt050697
IRS990EZ/NetAssetsOrFundBalancesEOYAmt072030
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt050697
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt072030
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JESSICA HOWARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TONYA WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEPHANIE CIFUENTES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SHAY HERRING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt01889
IRS990EZ/OtherExpensesTotalAmt010596
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL
IRS990EZ/PrintingPublicationsPostageAmt068
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CULTURAL ARTS PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1STUDENT PROGRAMS - SUPPORT OF STUDENT ACTIVITIES, YEAR END PROGRAMS & OTHER MISC. STUDENT PROGRAMS. (DARE, 5TH GRADE RECEPTION, MUSIC, ODYSSEY OF THE MIND, CLUSTER EVENTS)
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02593
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12656
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt216875
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt031178
IRS990EZ/SpecialEventsNetIncomeLossAmt036310
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt023215
IRS990EZ/TotalProgramServiceExpensesAmt022124
IRS990EZ/TotalRevenueAmt042659
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02078
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03094
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0970
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05591
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013217
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt074443
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt065961
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt048909
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt012147
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt050926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0252386
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0265603
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt076521
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt069055
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt050393
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt013117
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt056517
IRS990ScheduleA/Total509Grp/TotalAmt0265603
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt076521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt069055
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt013117
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt056517
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0265603
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022518
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL-AFTER SCHO
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPRING AFTER SC
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015795
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011421
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt025153
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052369
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015795
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011421
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt025153
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052369
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt029851
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt013951
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022518
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04800
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03767
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 498 AGENDAS 622 BANK FEES 13 CREDIT CARD FEES 1,706 DEI 580 FIELD DAY 1,900 FIELD TRIPS 496 MISC 100 ODYSSEY OF THE MIND 84 PROFESSIONAL FEES 30 PROJECT BASED LEARNING 50 PTO SUPPLIES 3,030 WALKING WEDNESDAYS 90 COMMUNITY ACTIVITIES 748 DARE PROGRAM 649 TOTAL 10,596
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER INCREASES 1,889
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL
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, LINE 31
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TONYA WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWES ISLAND ELEMENTARY SCHOOL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PARENT TEACHER ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0541918752
ReturnHeader/Filer/USAddress/AddressLine1Txt020755 WHITEWATER DRIVE
ReturnHeader/Filer/USAddress/CityNm0STERLING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd020165
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800417019
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LORI CHRIST CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt047751 BRAWNER PLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POTOMAC FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020165
ReturnHeader/PreparerPersonGrp/PhoneNum07033045173
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI CHRIST
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-12T10:06:32-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$72,030
Liabilities
-
Net assets
$72,030
Revenue
$42,659
Expenses
$23,215
Net income
$19,444
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$72.8$72.8$37.6$35.5$2.03
2024Detailed filing. Detailed filing data is available for this year.$72.0$72.0$42.7$23.2$19.4
2023Detailed filing. Detailed filing data is available for this year.$50.7$50.7$47.5$37.3$10.2
2022Detailed filing. Detailed filing data is available for this year.$40.6$40.6$32.2$17.2$15.1
2021Detailed filing. Detailed filing data is available for this year.$25.9$25.9$3.21$6.63$3.42
2020Detailed filing. Detailed filing data is available for this year.$29.3$29.3$28.4$36.2$7.80
2019Detailed filing. Detailed filing data is available for this year.$37.1$37.1$41.3$39.0$2.28
2018Detailed filing. Detailed filing data is available for this year.$34.9$34.9$46.5$43.5$2.99
2017Detailed filing. Detailed filing data is available for this year.$32.0$32.0$52.8$40.8$12.0
2016Detailed filing. Detailed filing data is available for this year.$19.9$19.9$62.1$93.7$31.6
2015Detailed filing. Detailed filing data is available for this year.$51.5$51.5$74.5$28.8$45.7
2014Detailed filing. Detailed filing data is available for this year.$5.86$5.86$51.5$56.5$4.93
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$10.8$59.8$64.2$4.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$15.1$49.1$68.3$19.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.4$34.4$50.1$43.3$6.78