Civic Intelligence

Stiles Point Elementary School PTA

990 • Fiscal year 2024 • EIN 57-0673506

Jul 01, 2023 to Jun 30, 2024 • Filed on Aug 13, 2024

883 Mikell DriveCharleston, SC 29412

(843) 329-3477

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

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

Liabilities / Revenue

57th percentile

0.00x

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

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

Net Margin

57th percentile

6.9%

Higher net margin than 57% 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

94th percentile

148%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

77th percentile

34%

Faster revenue growth than 77% of similar nonprofits.

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

Assets

Up

$21,471

Up $12,817 (+148%) from 2023

Net Assets

Up

$21,471

Up $12,817 (+148%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$168,888

Up $42,772 (+34%) from 2023

Expenses

Up

$157,247

Up $29,222 (+23%) from 2023

Net Income

Up

$11,641

Up $13,550 (+710%) from 2023

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2012: $36,099Liabilities 2012: $0Net Assets 2012: $36,0992012Assets 2013: $40,554Liabilities 2013: $0Net Assets 2013: $40,5542013Assets 2014: $45,345Net Assets 2014: $45,3452014Assets 2015: $21,437Net Assets 2015: $21,4372015Assets 2016: $32,787Net Assets 2016: $32,7872016Assets 2017: $2,982Liabilities 2017: $02017Assets 2018: $26,504Liabilities 2018: $02018Assets 2019: $20,647Net Assets 2019: $20,6472019Assets 2020: $46,995Liabilities 2020: $1,443Net Assets 2020: $45,5522020Assets 2021: $13,236Net Assets 2021: $13,2362021Assets 2022: $10,563Net Assets 2022: $10,5632022Assets 2023: $8,654Liabilities 2023: $0Net Assets 2023: $8,6542023Assets 2024: $21,471Liabilities 2024: $0Net Assets 2024: $21,4712024Assets 2025: $26,727Liabilities 2025: $0Net Assets 2025: $26,7272025

Highlighted filing

2024

Assets$21,471
Liabilities$0
Net Assets$21,471

Operations Trend

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

$200K$100K$0-$100KRevenue 2012: $44,610Expenses 2012: $32,242Net Income 2012: $12,3682012Revenue 2013: $41,593Expenses 2013: $37,138Net Income 2013: $4,4552013Revenue 2014: $40,854Expenses 2014: $36,063Net Income 2014: $4,7912014Revenue 2015: $45,515Expenses 2015: $69,423Net Income 2015: -$23,9082015Revenue 2016: $69,655Expenses 2016: $58,305Net Income 2016: $11,3502016Revenue 2017: $73,360Expenses 2017: $99,906Net Income 2017: -$26,5462017Revenue 2018: $82,731Expenses 2018: $59,209Net Income 2018: $23,5222018Revenue 2019: $90,025Expenses 2019: $95,882Net Income 2019: -$5,8572019Revenue 2020: $80,287Expenses 2020: $55,382Net Income 2020: $24,9052020Revenue 2021: $2,599Expenses 2021: $34,915Net Income 2021: -$32,3162021Revenue 2022: $93,237Expenses 2022: $95,910Net Income 2022: -$2,6732022Revenue 2023: $126,116Expenses 2023: $128,025Net Income 2023: -$1,9092023Revenue 2024: $168,888Expenses 2024: $157,247Net Income 2024: $11,6412024Revenue 2025: $182,462Expenses 2025: $177,618Net Income 2025: $4,8442025

Highlighted filing

2024

Revenue$168,888
Expenses$157,247
Net Income$11,641
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 13, 2024
Return Version
2023v5.1
Gross Receipts
$184,630
Mission and Program Overview

Mission

Support educational goals of stiles point elementary school

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,654$21,471▲ $12,817
Total Assets$8,654$21,471▲ $12,817
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,654$21,471▲ $12,817
Total Net Assets Fund Balance$8,654$21,471▲ $12,817
Total Liabilities and Net Assets / Fund Balance$8,654$21,471▲ $12,817
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer MillerPresident
Whitney DeShanVice President
Jessica GregorieSecretary
Katie CastelloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,515
Program Service Revenue
$0
Investment Income
$49
Other Revenue
$167,324
All Other Contributions
$450
Change in Net Assets
$11,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,520
Professional Fundraising Fees$56,727
Total Fundraising Expense$56,727
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$56,727$56,727
Other Expenses$22,442--$22,442
All Other Expenses$20,763--$20,763
Fees for Services Other-$886-$886
Advertising-$814-$814
Office Expenses-$748-$748
Fees for Services Accounting-$500-$500
Insurance-$475-$475
Information Technology-$205-$205
Payments to Affiliates-$52-$52
Total Functional Expenses$96,840$3,680$56,727$157,247
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$182,836
Professional Fundraising Fees$56,727
Fundraising Direct Expenses$15,742

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon$150,799$150,799-$150,799
Fall Festival$28,741$28,741$6,508$22,233
Total Events$179,540$179,540$15,742$163,798
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Stiles Point Elementary School PTA
EIN
57-0673506
Address
883 Mikell Drive, Charleston, SC 29412

Signing Officer

Name
Katie Castello
Title
Treasurer
Signed
2024-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Castello
Formed
2010
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Kathryn M Abraham CPA
Address
1416 Ashley River Rd, Charleston, SC 29407
Preparer
Kathryn M Abraham
Phone
8434942305
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 2,000, Grants and allocations 0, Revenue 0 Former Student Scholarship

Form 990, Part III, Line 4D

Program Service Expenses 5,746, Grants and allocations 0, Revenue 0 Support for the Basketball, Tennis and Volleyball programs at Stiles Point Elementary School

Form 990, Part III, Line 4D

Program Service Expenses 13,017, Grants and allocations 0, Revenue 0 Support for Student enrichment such as Author/Artist visits, field trips, Flocabulary, Learning A-Z, Read Across America, etc.

Form 990, Part III, Line 4D

Program Service Expenses 22,442, Grants and allocations 0, Revenue 0 Teacher Appreciation

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0179540
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0150799
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt028741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0179540
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0163798
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt03630
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt03630
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06508
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06508
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0SC
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 2,000, Grants and allocations 0, Revenue 0 Former Student Scholarship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program Service Expenses 5,746, Grants and allocations 0, Revenue 0 Support for the Basketball, Tennis and Volleyball programs at Stiles Point Elementary School
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Program Service Expenses 13,017, Grants and allocations 0, Revenue 0 Support for Student enrichment such as Author/Artist visits, field trips, Flocabulary, Learning A-Z, Read Across America, etc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Program Service Expenses 22,442, Grants and allocations 0, Revenue 0 Teacher Appreciation
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08654
IRS990/TotalAssetsEOYAmt021471
IRS990/TotalAssetsGrp/BOYAmt08654
IRS990/TotalAssetsGrp/EOYAmt021471
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01515
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt056727
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03680
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt096840
IRS990/TotalFunctionalExpensesGrp/TotalAmt0157247
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08654
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt021471
IRS990/TotalOtherProgSrvcExpenseAmt043205
IRS990/TotalProgramServiceExpensesAmt096840
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0168888
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021471
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0883 Mikell Drive
IRS990/USAddress/CityNm0Charleston
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029412
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.spepta.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Katie Castello
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Stiles Point Elementary School PTA
ReturnHeader/Filer/BusinessNameControlTxt0STIL
ReturnHeader/Filer/EIN0570673506
ReturnHeader/Filer/USAddress/AddressLine1Txt0883 Mikell Drive
ReturnHeader/Filer/USAddress/CityNm0Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029412
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810690239
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kathryn M Abraham CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01416 Ashley River Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029407
ReturnHeader/PreparerPersonGrp/PhoneNum08434942305
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathryn M Abraham
ReturnHeader/ReturnTs02024-08-13T06:19:57-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.82$1.78$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.69$1.57$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.26$1.28$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.93$0.96$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.03$0.35$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.46$0.80$0.55$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.90$0.96$0.06
2018Summary only. Only limited summary data is available for this year.$0.27$0.00$0.83$0.59$0.24
2017Summary only. Only limited summary data is available for this year.$0.03$0.00$0.73$1.00$0.27
2016Detailed filing. Detailed filing data is available for this year.$0.33$0.33$0.70$0.58$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.46$0.69$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.45$0.41$0.36$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.00$0.41$0.42$0.37$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.36$0.45$0.32$0.12