Civic Intelligence

PTA North Carolina Congress

990EZ • Fiscal year 2015 • EIN 56-1833508

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 10, 2016

1100 New Grady Brown School RoadHillsborough, NC 27278-9688

(919) 732-6138

Siviq Scores

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

Liabilities / Assets

66th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • NTEE B • <$500k nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • NTEE B • <$500k nonprofits • Source year 2015

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

2015 filings • NTEE B • <$500k nonprofits • Source year 2015

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2015 filings • NTEE B • <$500k nonprofits • Source year 2015

Asset Growth

62nd percentile

10.0%

Faster asset growth than 62% of similar nonprofits.

2015 filings • NTEE B • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

94th percentile

140%

Faster revenue growth than 94% of similar nonprofits.

2015 filings • NTEE B • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$19,682

Up $1,789 (+10.0%) from 2014

Net Assets

Up

$19,682

Up $1,789 (+10.0%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$39,271

Up $22,901 (+140%) from 2014

Expenses

Up

$37,482

Up $17,106 (+84%) from 2014

Net Income

Up

$1,789

Up $5,795 (+145%) from 2014

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2011: $30,504Liabilities 2011: $02011Assets 2012: $24,650Liabilities 2012: $02012Assets 2013: $21,899Liabilities 2013: $02013Assets 2014: $17,893Liabilities 2014: $0Net Assets 2014: $17,8932014Assets 2015: $19,682Liabilities 2015: $0Net Assets 2015: $19,6822015Assets 2016: $11,703Liabilities 2016: $0Net Assets 2016: $11,7032016Assets 2017: $10,056Liabilities 2017: $0Net Assets 2017: $10,0562017Assets 2018: $7,538Liabilities 2018: $0Net Assets 2018: $7,5382018

Highlighted filing

2015

Assets$19,682
Liabilities$0
Net Assets$19,682

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2011: $29,609Expenses 2011: $14,917Net Income 2011: $14,6922011Revenue 2012: $50,345Expenses 2012: $56,199Net Income 2012: -$5,8542012Revenue 2013: $20,876Expenses 2013: $23,627Net Income 2013: -$2,7512013Revenue 2014: $16,370Expenses 2014: $20,376Net Income 2014: -$4,0062014Revenue 2015: $39,271Expenses 2015: $37,482Net Income 2015: $1,7892015Revenue 2016: $24,457Expenses 2016: $32,436Net Income 2016: -$7,9792016Revenue 2017: $12,269Expenses 2017: $13,916Net Income 2017: -$1,6472017Revenue 2018: $12,868Expenses 2018: $15,385Net Income 2018: -$2,5172018

Highlighted filing

2015

Revenue$39,271
Expenses$37,482
Net Income$1,789
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 10, 2016
Return Version
2014v6.0
Gross Receipts
$48,441
Mission and Program Overview

Mission

To improve the teaching/learning environment at grady a. Brown elementary school

Program Services

DescriptionGrantsExpenses
PROVIDE ACCESS TO EDUCATIONAL AND CULTURAL ARTS TO ALL CLASSES; BATTLE OF THE BOOKS SUPPORT.$0$4,990
FUNDS ARE PROVIDED TO SUPPORT THE TEACHERS AND STAFF AT GRADY A. BROWN ELEMENTARY SCHOOL IN THEIR IMPORTANT WORK. MINI GRANT PROGRAMS ARE AVAILABLE TO TEACHERS.$0$3,164
PROVIDE SUPPORT FOR THE GROUNDS MAINTENANCE AND IMPROVEMENT; PROVIDE SAFE EQUIPMENT FOR THE SCHOOL PLAYGROUND$0$711
FOSTER A SENSE OF COMMUNITY BY HAVING PROGRAMS SUCH AS FAMILY NIGHT WITH EDUCATIONAL AND RECREATIONAL ACTIVITIES TO IMPROVE THE HEALTH AND FITNESS OF OUR CHILDREN.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
WENDY HUGHESPresident (After 1/20/15)-$0--
PENNY KINGVice President-$0--
GINNY OSWALDTreasurer/Secretary-$0--
DANA PEARCEBoard Member-$0--
DARE GURABoard Member-$0--
KERI TARRANTBoard Member-$0--
KIM WATKINSBoard Member-$0--
LINDSAY MANNBoard Member-$0--
RACHEL MONSCHEINBoard Member-$0--
HEATHER MALONEYPresident (Until 1/20/2015)-$0--
LESLIE ARMISTADPrincipal-$0--
SHANNON FLOYDTeacher Representative-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Readathon$6,088$6,088$1,056$5,032
Total Events$23,470$23,470$9,170$14,300
Filing and Contact Details

Filer

Filer Name
Pta Nc Congress Grady a Brown
EIN
56-1833508
Phone
9197326138
Address
1100 NEW GRADY BROWN SCHOOL ROAD, HILLSBOROUGH, NC 27278-9688

Signing Officer

Name
Ginny Oswald
Title
Treasurer
Phone
9197326138
Signed
2016-02-10
Discuss with paid preparer
Yes

Preparer

Firm
Coleman Huntoon & Brown Pllc
Address
PO BOX 4320, CHAPEL HILL, NC 27515-4320
Preparer
David L Huntoon
Phone
9199684911
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: insurance proceeds (theft loss). Amount: 9,315.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: educational enrichment programs. Amount: 4,990. Description: teacher resource support. Amount: 3,164. Description: grounds. Amount: 711. Description: administrative expenses. Amount: 1,204. Description: insurance. Amount: 250. Description: miscellaneous. Amount: 808. Description: bank fees. Amount: 20. Description: diversion of assets. Amount: 26,335. Total to form 990-ez, line 16: 37,482.

Form 990-ez Part I Line 16 - Diversion of Assets

During the tax year an officer of the organization diverted cash from fundraisers and disbursed funds from the bank account for personal use. Upon discovery the officer was relieved of duties and the financial information was provided to authorities which led to legal charges being filed against the former officer. Steps have since been taken to mitigate a reoccurence by strenghthening segregation of duties with policies such as requiring two signatures for check approval and separating the duties of check writing and bank account reconciliation and a monthly review of financials.

Raw XML Appendix251 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/PhoneNum09197326138
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HILLSBOROUGH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WENDY HUGHES
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11SHANNON FLOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT (AFTER 1/20/15)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER/SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9PRESIDENT (UNTIL 1/20/2015)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10PRINCIPAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11TEACHER REPRESENTATIVE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt037482
IRS990EZ/OtherRevenueTotalAmt09315
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO IMPROVE THE TEACHING/LEARNING ENVIRONMENT AT GRADY A. BROWN ELEMENTARY SCHOOL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE SUPPORT FOR THE GROUNDS MAINTENANCE AND IMPROVEMENT; PROVIDE SAFE EQUIPMENT FOR THE SCHOOL PLAYGROUND
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1FOSTER A SENSE OF COMMUNITY BY HAVING PROGRAMS SUCH AS FAMILY NIGHT WITH EDUCATIONAL AND RECREATIONAL ACTIVITIES TO IMPROVE THE HEALTH AND FITNESS OF OUR CHILDREN.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROVIDE ACCESS TO EDUCATIONAL AND CULTURAL ARTS TO ALL CLASSES; BATTLE OF THE BOOKS SUPPORT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3FUNDS ARE PROVIDED TO SUPPORT THE TEACHERS AND STAFF AT GRADY A. BROWN ELEMENTARY SCHOOL IN THEIR IMPORTANT WORK. MINI GRANT PROGRAMS ARE AVAILABLE TO TEACHERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt30
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0711
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt24990
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt33164
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt09170
IRS990EZ/SpecialEventsNetIncomeLossAmt014300
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
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IRS990EZ/TanningServicesProvidedInd00
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IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TotalRevenueAmt039271
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06664
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06208
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt081084
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt09315
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IRS990ScheduleA/PublicSupportPY509Pct00.94030
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IRS990ScheduleA/Total509Grp/TotalAmt0314054
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0323378
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09170
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0READATHON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt06088
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt017382
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06088
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt017382
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023470
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014300
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08114
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09170
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01056
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt07
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INSURANCE PROCEEDS (THEFT LOSS). AMOUNT: 9,315.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: EDUCATIONAL ENRICHMENT PROGRAMS. AMOUNT: 4,990. DESCRIPTION: TEACHER RESOURCE SUPPORT. AMOUNT: 3,164. DESCRIPTION: GROUNDS. AMOUNT: 711. DESCRIPTION: ADMINISTRATIVE EXPENSES. AMOUNT: 1,204. DESCRIPTION: INSURANCE. AMOUNT: 250. DESCRIPTION: MISCELLANEOUS. AMOUNT: 808. DESCRIPTION: BANK FEES. AMOUNT: 20. DESCRIPTION: DIVERSION OF ASSETS. AMOUNT: 26,335. TOTAL TO FORM 990-EZ, LINE 16: 37,482.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING THE TAX YEAR AN OFFICER OF THE ORGANIZATION DIVERTED CASH FROM FUNDRAISERS AND DISBURSED FUNDS FROM THE BANK ACCOUNT FOR PERSONAL USE. UPON DISCOVERY THE OFFICER WAS RELIEVED OF DUTIES AND THE FINANCIAL INFORMATION WAS PROVIDED TO AUTHORITIES WHICH LED TO LEGAL CHARGES BEING FILED AGAINST THE FORMER OFFICER. STEPS HAVE SINCE BEEN TAKEN TO MITIGATE A REOCCURENCE BY STRENGHTHENING SEGREGATION OF DUTIES WITH POLICIES SUCH AS REQUIRING TWO SIGNATURES FOR CHECK APPROVAL AND SEPARATING THE DUTIES OF CHECK WRITING AND BANK ACCOUNT RECONCILIATION AND A MONTHLY REVIEW OF FINANCIALS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ PART I LINE 16 - DIVERSION OF ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GINNY OSWALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09197326138
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PTA NC CONGRESS GRADY A BROWN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ELEMENTARY SCHOOL PTA
ReturnHeader/Filer/BusinessNameControlTxt0PTAN
ReturnHeader/Filer/EIN0561833508
ReturnHeader/Filer/PhoneNum09197326138
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 NEW GRADY BROWN SCHOOL ROAD
ReturnHeader/Filer/USAddress/CityNm0HILLSBOROUGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd0272789688
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561422914
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COLEMAN HUNTOON & BROWN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 4320
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHAPEL HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0275154320
ReturnHeader/PreparerPersonGrp/PhoneNum09199684911
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID L HUNTOON
ReturnHeader/ReturnTs02016-02-15T00:00:00-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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