Civic Intelligence

PTA North Carolina Congress of Parents and Teachers Inc.

990 • Fiscal year 2017 • EIN 56-0340503

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 15, 2017

3501 Glenwood AvenueRaleigh, NC 27612-4934

(919) 787-0534

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.02x

Higher debt load relative to assets than 42% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.03x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

4th percentile

-71%

Higher net margin than 4% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2017

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2017

Assets

Down

$501,334

Down $205,510 (-29%) from 2014

Net Assets

Down

$493,310

Down $182,762 (-27%) from 2014

Liabilities

Down

$8,024

Down $22,748 (-74%) from 2014

Revenue

Down

$247,671

Down $225,863 (-48%) from 2014

Expenses

Down

$422,580

Down $208,690 (-33%) from 2014

Net Income

Down

-$174,909

Down $17,173 (-11%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $785,211Liabilities 2012: $23,862Net Assets 2012: $761,3492012Assets 2013: $853,848Liabilities 2013: $20,040Net Assets 2013: $833,8082013Assets 2014: $706,844Liabilities 2014: $30,772Net Assets 2014: $676,0722014Assets 2017: $501,334Liabilities 2017: $8,024Net Assets 2017: $493,3102017Assets 2018: $389,297Liabilities 2018: $18,815Net Assets 2018: $370,4822018Assets 2019: $498,752Liabilities 2019: $21,476Net Assets 2019: $477,2762019Assets 2020: $512,508Liabilities 2020: $60,360Net Assets 2020: $452,1482020Assets 2021: $392,313Liabilities 2021: $69,493Net Assets 2021: $322,8202021Assets 2022: $270,996Liabilities 2022: $7,156Net Assets 2022: $263,8402022Assets 2023: $205,476Liabilities 2023: $11,953Net Assets 2023: $193,5232023

Highlighted filing

2017

Assets$501,334
Liabilities$8,024
Net Assets$493,310

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $659,664Expenses 2012: $578,390Net Income 2012: $81,2742012Revenue 2013: $584,042Expenses 2013: $511,582Net Income 2013: $72,4602013Revenue 2014: $473,534Expenses 2014: $631,270Net Income 2014: -$157,7362014Revenue 2017: $247,671Expenses 2017: $422,580Net Income 2017: -$174,9092017Revenue 2018: $345,665Expenses 2018: $468,493Net Income 2018: -$122,8282018Revenue 2019: $737,879Expenses 2019: $631,085Net Income 2019: $106,7942019Revenue 2020: $459,319Expenses 2020: $484,447Net Income 2020: -$25,1282020Revenue 2021: $236,472Expenses 2021: $365,800Net Income 2021: -$129,3282021Revenue 2022: $293,201Expenses 2022: $352,181Net Income 2022: -$58,9802022Revenue 2023: $258,433Expenses 2023: $328,750Net Income 2023: -$70,3172023

Highlighted filing

2017

Revenue$247,671
Expenses$422,580
Net Income-$174,909
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$247,671
Mission and Program Overview

Mission

The overall purpose of pta is to make every child's potential a reality by engaging and empowering families and communities to advocate for all children.

Ncpta is north carolina's oldest and largest volunteer organization advocating for the education, health, safety, and success of all children and youth while building strong families and communities. In 2016, ncpta held a lobby day in march at the nc general assembly and discussed education policy issues with nc house and senate members; conducted six "here we grow" leadership trainings across the state; hosted the every child: healthy schools and successful students training that brought together health and wellness chairs, advocacy chairs, and pta officers from across the state to dig deep into our health and wellness advocacy priorities and develop the pta vision of what a healthy and successful school looks like in 2020; nc house and senate leaders attended local "pta elected officials go to school" events in several schools across the state; and held the 97th annual state convention and 2nd annual male engagement conference.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$296,625$296,335▼ $290
Cash and Non-Interest-Bearing Accounts$187,032$118,304▼ $68,728
Pledges and Grants Receivable$105,000$0▼ $105,000
Land, Buildings, and Equipment, Net$93,585$81,569▼ $12,016
Prepaid Expenses and Deferred Charges$3,546$3,943▲ $397
Accounts Receivable$1,436$1,183▼ $253
Total Assets$687,224$501,334▼ $185,890
Liabilities
Accounts Payable and Accrued Expenses$16,744$5,598▼ $11,146
Other Liabilities$2,261$2,426▲ $165
Total Liabilities$19,005$8,024▼ $10,981
Net Assets / Fund Balance
Unrestricted Net Assets$383,100$351,323▼ $31,777
Temporarily Rstr Net Assets$285,119$141,987▼ $143,132
Total Net Assets Fund Balance$668,219$493,310▼ $174,909
Total Liabilities and Net Assets / Fund Balance$687,224$501,334▼ $185,890

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,033$146,758$197,791
Other Land Buildings$93$92,403$92,496
Equipment$1,822$78,902$80,724
Land$28,621-$28,621
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly LangstonPresident
Virginia JichaPresident-elect
Bill GarmonAt Large Board Member
Cindy SmtihAt Large Board Member
Connie CabbsAt Large Board Member
Eric CunninghamAt Large Board Member
Harold DixonAt Large Board Member
Kate-rose TuttleAt Large Board Member
Kendra McaffityAt Large Board Member
Pam JohnsonAt Large Board Member
Porcha McmillanAt Large Board Member
Schwanda BowserAt Large Board Member
Tony ProctorAt Large Board Member
April EvansSecretary
Pepper HinesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$232,795
Program Service Revenue
$14,616
Investment Income
$260
Other Revenue
$0
All Other Contributions
$7,241
Change in Net Assets
$-174,909

Audited Revenue Reconciliation

Revenue per Audited Statements
$247,671
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,704
Total Revenue per Audited Statements
$250,375
Total Revenue per Form 990
$247,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,433
Salaries, Compensation, and Employee Benefits$153,246
Grants and Similar Amounts Paid$17,901
Total Fundraising Expense$4,800
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$111,099$26,115-$137,214
Fees for Services Legal$44,825$8,627$4,800$58,252
Information Technology$33,976$16,828-$50,804
Office Expenses$15,503$8,449-$23,952
Conferences and Meetings$22,511$1,305-$23,816
Occupancy$14,018$8,399-$22,417
Grants to Domestic Orgs$17,901--$17,901
Fees for Services Other$15,500--$15,500
Fees for Services Lobbying$8,774$5,226-$14,000
Depreciation Depletion$7,530$4,485-$12,015
Payroll Taxes$9,366$2,248-$11,614
Fees for Services Accounting$7,144$4,256-$11,400
Travel$6,614$1,118-$7,732
Advertising$4,373$2,641-$7,014
Pension Plan Contributions$3,333$783-$4,116
Other Expenses$895$531-$1,426
Other Employee Benefits$189$113-$302
Total Functional Expenses$325,497$92,283$4,800$422,580

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$425,284
Expenses per Audited Statements$422,580
Total Expenses per Form 990$422,580
Expenses Not Reported on Form 990$2,704
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$2,426
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

The organization's bylaws were amended october 29, 2016. The changes included updates to the content and language of the organization's exempt purpose. The new language is as follows: article 2, purposes, section 1 the purpose or purposes (objects) which the corporation will hereafter pursue are: (a) to promote the welfare of children and youth in home, school, places of worship, and throughout the community; (b) to raise the standards of home life; (c) to advocate for laws that further the education, physical and mental health, welfare, and safety of children and youth; (d) to promote the collaboration and engagement of families and educators in the education of children and youth; (e) to engage the public in united efforts to secure the physical, mental, emotional, spiritual, and 24 social well-being of all children and youth; and (f) to advocate for fiscal responsibility regarding public tax dollars in public education funding. The purposes of national pta and north carolina pta are promoted through an educational program directed toward parents, teachers, and the general public; are developed through conferences, committees, projects and programs; and are governed and qualified by the basic policies set forth in these bylaws. The organization is organized exclusively for the charitable, scientific, literary, or educational purposes within the meaning of section 501 (c)(3) of the internal revenue code or corresponding section of any future federal tax code (hereinafter "internal revenue code").

Form 990, Part VI, Section A, Line 6

Every individual who is a dues-paying member of a local pta chartered by ncpta is a member of ncpta. Membership shall be open to anyone who believes in and supports the mission and purposes of national pta.

Form 990, Part VI, Section A, Line 7A

Voting delegates at the annual convention elect state officers. State officers of the ncpta include the president, president-elect, secretary, and treasurer. Voting delegates at the annual convention include the following: 1) each local pta in good standing shall be entitled to be represented at the annual convention by its president or an alternate, plus one voting delegate for every twenty-five members of such local pta, or major fraction thereof, as shown on the books of the ncpta treasurer as of a date dertermined by the executive committee. 2) each ncpta council in good standing shall be entitled to be represented by its president or an alternate chosen by the council. 3) members of the ncpta board of directors shall be voting delegates at the convention. 4) twenty-five ncpta at-large members shall be appointed to serve as voting delegates.

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

The tax return will be reviewed by members of the ncpta board of directors prior to being filed.

Form 990, Part VI, Section B, Line 12C

All ncpta personnel (directors, officers, employees, and agents) are expected to adhere to the terms of the conflict of interest policy. Any conflict of interest, potential conflict of interest, or the appearance of a conflict of interest shall be reported to the president and executive committee of ncpta immediately. Violations of this policy may result in suspension or termination of employment, or removal from office, as determined by the board of directors.

Form 990, Part VI, Section B, Line 15

The executive board makes recommendations to the board of directors for discussion and action concerning compensation. There were no compensated officers or key employees for the fiscal-year-ended june 30, 2017. The president fulfilled the obligations of the executive director and received no compensation.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and conflict of interest policy available to the public upon request. The organization does not make its financial statements available to the public.

FORM 990, PART VII, LINE 1A:

The organization's top management position, executive director, was not utilized for the fiscal-year-ended june 30, 2017. During that time, the board president fulfilled the obligations of the position and received no compensation. The board approved the hire of an executive director in june of 2017 and the position was filled in july of 2017.

Filing and Contact Details

Filer

Filer Name
Pta North Carolina Congress of Parents
EIN
56-0340503
Phone
9197870534
Address
3501 GLENWOOD AVENUE, RALEIGH, NC 27612-4934
Doing Business As
North Carolina Pta (ncpta)

Signing Officer

Name
Virginia Jicha
Title
President
Phone
9197870534
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Virginia Jicha
Formed
1928
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
15
Employees
3
Volunteers
16

Preparer

Firm
Mcmillan Pate & Company Llp
Address
615 OBERLIN ROAD SUITE 200, RALEIGH, NC 27605
Preparer
Steve Martin
Phone
9198369200
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Nc oral health collaborative (ncohc) - the purpose of the nc oral health collaborative was to engage communities most directly impacted by oral health disparities in the work of ncohc and in building the nc oral health agenda. The capacity building mini-grant program engaged community-based nonprofit organizations and intermediaries in the process of outlining priorities for the nc oral health agenda. Ncohc falls under the umbrella of previously existing program services. All related expenses and grants paid continue to be reported under those applicable program services.

FORM 990, PART XII, LINE 2C:

The process has not changed from prior years.

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IRS990/Desc0MEMBERSHIP AND GENERAL MISSION - AS THE OLDEST AND LARGEST VOLUNTEER PARENT ORGANIZATION IN NORTH CAROLINA, NCPTA'S GENERAL MISSION OF ADVOCATING FOR ALL FAMILIES AND CHILDREN ACROSS NORTH CAROLINA IS FULFILLED THROUGH FAMILY OUTREACH PROGRAMS; LOCAL UNIT AND COUNCIL TRAININGS; GUIDANCE TO LOCAL UNITS ON BYLAWS AND POLICIES; HEALTH AND NUTRITION PROGRAMS FOR STUDENTS AND FAMILIES, OUTREACH AND RESOURCES FOR FAMILIES OF CHILDREN WITH SPECIAL NEEDS; TRAININGS THAT BRING TOGETHER FAMILIES AND TEACHERS; AND WEBSITE RESOURCES ON FAMILY INVOLVEMENT AND CHILD ADVOCACY. IN FISCAL YEAR 2016, NCPTA HELD A LOBBY DAY AT THE NC GENERAL ASSEMBLY; CONDUCTED SIX "HERE WE GROW" LEADERSHIP TRAININGS IN THE FALL; HOSTED THE EVERY CHILD: HEALTHY SCHOOLS AND SUCCESSFUL STUDENTS TRAINING IN MARCH THAT BROUGHT TOGETHER HEALTH AND WELLNESS CHAIRS, ADVOCACY CHAIRS, AND PTA OFFICERS FROM ACROSS THE STATE TO DIG DEEP INTO OUR HEALTH AND WELLNESS ADVOCACY PRIORITIES AND DEVELOP THE PTA VISION OF WHAT A HEALTHY AND SUCCESSFUL SCHOOL LOOKS LIKE IN 2020. THE PTA REFLECTIONS RECEPTION HELD ANNUALLY IS DESIGNED TO ENHANCE QUALITY ARTS EDUCATION FOR STUDENTS, ENCOURAGE CREATIVITY AND LIFELONG LEARNING WHILE OFFERING RECOGNITION FOR ARTISTIC ENDEAVORS. EACH YEAR, STUDENTS IN PRE-K THROUGH GRADE 12 ARE RECOGNIZED FOR BRINGING THE THEME TO LIFE THROUGH DANCE CHOREOGRAPHY, FILM PRODUCTION, LITERATURE, MUSIC COMPOSITION, PHOTOGRAPHY AND VISUAL ARTS. FIRST, SECOND AND THIRD PLACE STATE WINNERS IN EACH CATEGORY AND GRADE DIVISION ARE RECOGNIZED AT NCPTA'S ANNUAL REFLECTIONS CELEBRATION HELD IN THE SPRING. THE NCPTA 97TH ANNUAL CONVENTION AND 2ND ANNUAL MALE ENGAGEMENT CONFERENCE WAS HELD IN THE SPRING IN GREENSBORO BRINGING TOGETHER LEADERS FROM ACROSS THE STATE TO EMBRACE THE THEME OF "TOGETHER WE CAN." THE CONVENTION OFFERED DELEGATES INSPIRING GUEST SPEAKERS, INFORMATIVE WORKSHOPS, AND RECOGNITION DURING THE ANNUAL AWARDS CELEBRATION. THIS TWO-DAY EVENT HELPED TO STRENGTHENED THE ADVOCACY EFFORTS OF ALL ATTENDEES.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/TitleTxt4AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13AT LARGE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14AT LARGE BOARD MEMBER
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE OVERALL PURPOSE OF PTA IS TO MAKE EVERY CHILD'S POTENTIAL A REALITY BY ENGAGING AND EMPOWERING FAMILIES AND COMMUNITIES TO ADVOCATE FOR ALL CHILDREN.
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0189
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IRS990/OtherExpensesGrp/ProgramServicesAmt01946
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IRS990/ProgSrvcAccomActy2Grp/Desc0PARENT INVOLVEMENT IN SCHOOL HEALTH - NCPTA WORKS TO BUILD STRONG RELATIONSHIPS BETWEEN FAMILY AND SCHOOL STAFF AROUND THE AREAS OF SCHOOL HEALTH AND WELLNESS, WITH PARTICULAR EMPHASIS ON NUTRITION AND PHYSICAL ACTIVITY BOTH IN OUR SCHOOLS AND IN OUR COMMUNITIES. IN CERTAIN GRANT-FUNDED COUNTIES, SITE COORDINATORS ARE ENGAGED TO PROVIDE OUTREACH TO FAMILIES AND SCHOOLS THROUGH INDIVIDUAL SCHOOL ACTIVITIES AS WELL AS COORDINATED COUNTYWIDE EFFORTS, ONLINE AND IN-PERSON TRAININGS, WORKSHOPS, AND CONFERENCES ON FAMILY RESOURCES AND CHILD DEVELOPMENT.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt04000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0564966
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0200
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt011137
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt017800
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt018199
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt020071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt081823
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0567
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01416
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0178200
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0171600
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0247671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0269740

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