Civic Intelligence

Brennen Elementary School Parent-Teacher

EIN 57-0874855 • 501(c)3 • Columbia, SC

Profile

The purpose of the Brennen Elementary PTO is to provide funding to enhance the educational and social atmosphere of the school. The Brennen PTO encourages our parents to volunteer and support the school in order to provide every student a safe and challenging environment.

4438 Devereaux RoadColumbia, SC 29205

www.brennenpto.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

33rd percentile

-7.3%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

43rd percentile

-6.9%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

79th percentile

33%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$104,932

Down $7,809 (-6.9%) from 2024

Liabilities

Flat

$584

Flat from 2024

Net Assets

Down

$104,348

Down $7,809 (-7.0%) from 2024

Operations
Liabilities / Revenue65th percentileNet Margin33rd percentile

Revenue

Up

$213,566

Up $52,929 (+33%) from 2024

Expenses

Up

$229,064

Up $42,488 (+23%) from 2024

Net Income

Up

-$15,498

Up $10,441 (+40%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $64,747Liabilities 2011: $02011Assets 2012: $69,434Liabilities 2012: $02012Assets 2013: $51,802Liabilities 2013: $584Net Assets 2013: $51,2182013Assets 2014: $54,549Liabilities 2014: $584Net Assets 2014: $53,9652014Assets 2015: $65,529Liabilities 2015: $584Net Assets 2015: $64,9452015Assets 2016: $66,979Liabilities 2016: $584Net Assets 2016: $66,3952016Assets 2017: $79,170Liabilities 2017: $584Net Assets 2017: $78,5862017Assets 2018: $115,702Liabilities 2018: $584Net Assets 2018: $115,1182018Assets 2019: $147,506Liabilities 2019: $584Net Assets 2019: $146,9222019Assets 2020: $143,112Liabilities 2020: $584Net Assets 2020: $142,5282020Assets 2021: $145,259Liabilities 2021: $584Net Assets 2021: $144,6752021Assets 2022: $193,652Liabilities 2022: $584Net Assets 2022: $193,0682022Assets 2023: $138,680Liabilities 2023: $584Net Assets 2023: $138,0962023Assets 2024: $112,741Liabilities 2024: $584Net Assets 2024: $112,1572024Assets 2025: $104,932Liabilities 2025: $584Net Assets 2025: $104,3482025

Highlighted filing

2025

Assets$104,932
Liabilities$584
Net Assets$104,348
Open 2025 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $87,946Expenses 2011: $88,916Net Income 2011: -$9702011Revenue 2012: $100,761Expenses 2012: $96,958Net Income 2012: $3,8032012Revenue 2013: $79,622Expenses 2013: $99,778Net Income 2013: -$20,1562013Revenue 2014: $99,856Expenses 2014: $97,109Net Income 2014: $2,7472014Revenue 2015: $105,983Expenses 2015: $95,003Net Income 2015: $10,9802015Revenue 2016: $94,369Expenses 2016: $92,919Net Income 2016: $1,4502016Revenue 2017: $72,669Expenses 2017: $60,478Net Income 2017: $12,1912017Revenue 2018: $85,751Expenses 2018: $51,584Net Income 2018: $34,1672018Revenue 2019: $103,262Expenses 2019: $71,758Net Income 2019: $31,5042019Revenue 2020: $125,137Expenses 2020: $129,531Net Income 2020: -$4,3942020Revenue 2021: $76,873Expenses 2021: $91,095Net Income 2021: -$14,2222021Revenue 2022: $119,673Expenses 2022: $69,397Net Income 2022: $50,2762022Revenue 2023: $155,883Expenses 2023: $212,330Net Income 2023: -$56,4472023Revenue 2024: $160,637Expenses 2024: $186,576Net Income 2024: -$25,9392024Revenue 2025: $213,566Expenses 2025: $229,064Net Income 2025: -$15,4982025

Highlighted filing

2025

Revenue$213,566
Expenses$229,064
Net Income-$15,498
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$104,932
Liabilities
$584
Net assets
$104,348
Revenue
$213,566
Expenses
$229,064
Net income
-$15,498
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.05$0.01$1.04$2.14$2.29$0.15
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.01$1.12$1.61$1.87$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.01$1.38$1.56$2.12$0.56
2022Detailed filing. Detailed filing data is available for this year.$1.94$0.01$1.93$1.20$0.69$0.50
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.01$1.45$0.77$0.91$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.01$1.43$1.25$1.30$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.01$1.47$1.03$0.72$0.32
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.15$0.86$0.52$0.34
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.79$0.73$0.60$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$0.94$0.93$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.01$0.65$1.06$0.95$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$1.00$0.97$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.01$0.51$0.80$1.00$0.20
2012Summary only. Only limited summary data is available for this year.$0.69$0.00$1.01$0.97$0.04
2011Summary only. Only limited summary data is available for this year.$0.65$0.00$0.88$0.89$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 5, 2025
Return Version
2024v5.2
Gross Receipts
$303,605
Mission and Program Overview

Mission

The purpose of the Brennen Elementary PTO is to provide funding to enhance the educational and social atmosphere of the school. The Brennen PTO encourages our parents to volunteer and support the school in order to provide every student a safe and challenging environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$78,616$60,087▼ $18,529
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$112,741$104,932▼ $7,809
Other Assets Total$34,125$44,845▲ $10,720
Liabilities
Accounts Payable and Accrued Expenses$584$584→ $0
Total Liabilities$584$584→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$112,157$104,348▼ $7,809
Total Net Assets Fund Balance$112,157$104,348▼ $7,809
Total Liabilities and Net Assets / Fund Balance$112,741$104,932▼ $7,809

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$44,845--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$39,619-▲ $5,226-$44,845
2023$34,125-▲ $5,494-$39,619
2022$33,131-▲ $994-$34,125
2021$33,131---$33,131
2020$16,762-▲ $16,369-$33,131
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
McCall Brennan1st Vice Pres
Lisa SweatmanBusiness Sponso
Rachel FlynnBusiness Sponso
Kara KnightCo-Presid
Sarah OwensCo-Presid
Monica LawtonEx-Officio
Tiffany LigonEx-Officio
Tracy MillerEx-Officio
Trenholm HardisonFundraising COO
Rachel LittlejohnGroundsBeautifi
Ashley DumontHosp. Coord.
Hayley KrantzHosp. Coord.
Mary MoteMembership Coor
Miriam CovarMembership Coor
Abbey SullivanPast Co-Pres
Staci LovelacePast Co-Pres
Caison BoozerPres-Elect
Christine McFaddenPublicity
Lee SizemorePublicity
Becca Gillespieres-Elect
Audie LeeSecretary
Meg DiamondSpecial Events
Leslie GibbonsTreasurer
Angela EnglishTreasurer-Elect
Margaret DiBiaseVolunteer Coor
Revenue and Support

Revenue Composition

Contributions and Grants
$27,776
Program Service Revenue
$21,143
Investment Income
$3,124
Other Revenue
$161,523
All Other Contributions
$27,776
Change in Net Assets
$-15,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,064
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$47,069$50-$47,119
Conferences and Meetings$14,061--$14,061
Other Expenses$5,500--$5,500
Occupancy$4,890--$4,890
Insurance$1,203--$1,203
Total Functional Expenses$229,014$50$0$229,064
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$251,562
Fundraising Direct Expenses$90,039
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$120,907$120,907$42,983$77,924
Color Run$73,519$73,519$13,427$60,092
Total Events$239,604$239,604$82,725$156,879
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

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

“The organization reviews the Form 990 prior to filing.”

Form 990, Part VI, Section C, Line 19

“The disclosure of governing documents, policies, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Brennen Elementary School Parent-Teacher
EIN
57-0874855
Phone
8037387204
Address
4438 Devereaux Road, Columbia, SC 29205

Signing Officer

Name
Leslie Gibbons
Title
Treasurer
Signed
2025-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kara Knight
Formed
1990
Legal Domicile
Sc
Voting Board Members
25
Independent Board Members
22
Employees
0

Preparer

Firm
The Hobbs Group PA
Address
1704 Laurel Street, Columbia, SC 29201
Preparer
Will Stevens CPA
Phone
8037990555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Book Vending Machine: Column (A) - Total = $2933; Column (B) - Program Services = $2933; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Bulldog Boulder: Column (A) - Total = $152; Column (B) - Program Services = $152; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Business Partner Recognition: Column (A) - Total = $815; Column (B) - Program Services = $815; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Classroom Supplies Assistance: Column (A) - Total = $3400; Column (B) - Program Services = $3400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Critical Needs: Column (A) - Total = $741; Column (B) - Program Services = $741; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DARE T-Shirts: Column (A) - Total = $1000; Column (B) - Program Services = $1000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Deaf Ed Table Top Dinner: Column (A) - Total = $1992; Column (B) - Program Services = $1992; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Fun Fund Expenses: Column (A) - Total = $2948; Column (B) - Program Services = $2948; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Grant Expenses: Column (A) - Total = $2960; Column (B) - Program Services = $2960; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Guidance Counselor: Column (A) - Total = $389; Column (B) - Program Services = $389; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Historian/Yearbook: Column (A) - Total = $850; Column (B) - Program Services = $850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Nurse Guidance/Needy Children: Column (A) - Total = $344; Column (B) - Program Services = $344; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Orientation: Column (A) - Total = $558; Column (B) - Program Services = $558; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Paypal Fees: Column (A) - Total = $1855; Column (B) - Program Services = $1855; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Principal's Directed Fund: Column (A) - Total = $2500; Column (B) - Program Services = $2500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Professional Membership: Column (A) - Total = $1800; Column (B) - Program Services = $1800; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PTO Discretionary Fund: Column (A) - Total = $1137; Column (B) - Program Services = $1137; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PTO Endowment Admin: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PTO Membership: Column (A) - Total = $4898; Column (B) - Program Services = $4898; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PTO School Improvement: Column (A) - Total = $3166; Column (B) - Program Services = $3166; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PTO Supplies: Column (A) - Total = $4362; Column (B) - Program Services = $4362; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Restricted Use: Column (A) - Total = $1000; Column (B) - Program Services = $950; Column (C) - Management & General = $50; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Special Days: Column (A) - Total = $285; Column (B) - Program Services = $285; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Teacher Request: Column (A) - Total = $2458; Column (B) - Program Services = $2458; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Thanksgiving Dinners: Column (A) - Total = $1085; Column (B) - Program Services = $1085; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Website Design Maintenance: Column (A) - Total = $3441; Column (B) - Program Services = $3441; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

FORM 990, PART V, LINE 1C - REPORTABLE PAYMENTS

“The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.”

Raw XML AppendixShowing 400 of 632 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.

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