Civic Intelligence

West View Elementary School PTO

EIN 57-1060055 • 501(c)3 • Spartanburg, SC

Profile

To provide support for westview elementary school by supplementing financial contributions to educational programs not otherwise fully funded. Also, the pto supports outreach and community involvement in the school's activities.

400 Oak Grove RoadSpartanburg, SC 29301

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

60th percentile

7.4%

Higher net margin than 60% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

64th percentile

6.8%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

25th percentile

-31%

Faster revenue growth than 25% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$25,217

Up $1,612 (+6.8%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$25,217

Up $1,612 (+6.8%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin60th percentile

Revenue

Down

$21,712

Down $9,718 (-31%) from 2024

Expenses

Down

$20,099

Down $4,781 (-19%) from 2024

Net Income

Down

$1,613

Down $4,937 (-75%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$30K$20K$10K$0Assets 2011: $12,278Net Assets 2011: $12,2782011Assets 2012: $6,733Net Assets 2012: $6,7332012Assets 2013: $11,248Net Assets 2013: $11,2482013Assets 2014: $7,178Net Assets 2014: $7,1782014Assets 2015: $5,077Net Assets 2015: $5,0772015Assets 2016: $12,631Net Assets 2016: $12,6312016Assets 2017: $22,817Net Assets 2017: $22,8172017Assets 2018: $29,079Net Assets 2018: $29,0792018Assets 2019: $23,253Net Assets 2019: $23,2532019Assets 2020: $21,882Net Assets 2020: $21,8822020Assets 2021: $17,107Net Assets 2021: $17,1072021Assets 2022: $18,109Net Assets 2022: $18,1092022Assets 2023: $17,055Net Assets 2023: $17,0552023Assets 2024: $23,605Net Assets 2024: $23,6052024Assets 2025: $25,217Net Assets 2025: $25,2172025

Highlighted filing

2025

Assets$25,217
Liabilities-
Net Assets$25,217
Open 2025 Filing

Operations Trend

Revenue Growth25th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $25,805Expenses 2011: $29,695Net Income 2011: -$3,8902011Revenue 2012: $20,452Expenses 2012: $25,997Net Income 2012: -$5,5452012Revenue 2013: $24,890Expenses 2013: $20,375Net Income 2013: $4,5152013Revenue 2014: $18,411Expenses 2014: $22,685Net Income 2014: -$4,2742014Revenue 2015: $58,963Expenses 2015: $61,068Net Income 2015: -$2,1052015Revenue 2016: $56,498Expenses 2016: $48,944Net Income 2016: $7,5542016Revenue 2017: $48,109Expenses 2017: $37,923Net Income 2017: $10,1862017Revenue 2018: $51,219Expenses 2018: $45,057Net Income 2018: $6,1622018Revenue 2019: $43,691Expenses 2019: $48,323Net Income 2019: -$4,6322019Revenue 2020: $44,225Expenses 2020: $45,597Net Income 2020: -$1,3722020Revenue 2021: $9,473Expenses 2021: $14,248Net Income 2021: -$4,7752021Revenue 2022: $32,639Expenses 2022: $31,637Net Income 2022: $1,0022022Revenue 2023: $29,514Expenses 2023: $30,569Net Income 2023: -$1,0552023Revenue 2024: $31,430Expenses 2024: $24,880Net Income 2024: $6,5502024Revenue 2025: $21,712Expenses 2025: $20,099Net Income 2025: $1,6132025

Highlighted filing

2025

Revenue$21,712
Expenses$20,099
Net Income$1,613
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$25,217
Liabilities
-
Net assets
$25,217
Revenue
$21,712
Expenses
$20,099
Net income
$1,613
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$25.2$25.2$21.7$20.1$1.61
2024Detailed filing. Detailed filing data is available for this year.$23.6$23.6$31.4$24.9$6.55
2023Detailed filing. Detailed filing data is available for this year.$17.1$17.1$29.5$30.6$1.06
2022Detailed filing. Detailed filing data is available for this year.$18.1$18.1$32.6$31.6$1.00
2021Detailed filing. Detailed filing data is available for this year.$17.1$17.1$9.47$14.2$4.78
2020Detailed filing. Detailed filing data is available for this year.$21.9$21.9$44.2$45.6$1.37
2019Detailed filing. Detailed filing data is available for this year.$23.3$23.3$43.7$48.3$4.63
2018Detailed filing. Detailed filing data is available for this year.$29.1$29.1$51.2$45.1$6.16
2017Detailed filing. Detailed filing data is available for this year.$22.8$22.8$48.1$37.9$10.2
2016Detailed filing. Detailed filing data is available for this year.$12.6$12.6$56.5$48.9$7.55
2015Detailed filing. Detailed filing data is available for this year.$5.08$5.08$59.0$61.1$2.11
2014Detailed filing. Detailed filing data is available for this year.$7.18$7.18$18.4$22.7$4.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$11.2$24.9$20.4$4.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.73$6.73$20.5$26.0$5.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$12.3$25.8$29.7$3.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 23, 2025
Return Version
2024v5.0
Gross Receipts
$21,712
Mission and Program Overview

Mission

To provide support for westview elementary school by supplementing financial contributions to educational programs not otherwise fully funded. Also, the pto supports outreach and community involvement in the school's activities.

Program Services

DescriptionGrantsExpenses
TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.-$18,563
TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHELBY RUSSOPresident-$0--
JUSTICE WINBUSHVice Preside-$0--
RUSS SANDIFERTreasurer-$0--
TASHA FOSTERSecretary-$0--
Filing and Contact Details

Filer

Filer Name
West View Elementary School Pto
EIN
57-1060055
Phone
8645761833
Address
400 OAK GROVE ROAD, SPARTANBURG, SC 29301

Signing Officer

Name
Shelby Russo
Title
President
Phone
8645761833
Signed
2025-10-23
Discuss with paid preparer
Yes

Preparer

Firm
Elliott & Painter Llp
Address
390 E HENRY ST STE 203, SPARTANBURG, SC 29302
Preparer
Richard a Painter CPA
Phone
8645831476
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses pto supplies 113 cws insurance agency 150 book fair expense 6,582 fall fundraiser 39 chick fil a sales expense 1,183 meet the teacher day 131 miscellaneous expense 782 miscellanous events 1,482 sc state registration fee 50 snack cart 415 teacher appreciation 4,488 vip breakfast 282 total 15,697”

Form 990-ez, Part III

“To provide support for westview elementary school by supplementing financial contributions to educational programs not otherwise fully funded. Also, the pto supports outreach and community involvement in the school's activities.”

Form 990-ez, Part III, Line 31

“To support academic programs and school-related outreach programs.”

Raw XML Appendix134 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RUSS SANDIFER
IRS990EZ/BooksInCareOfDetail/PhoneNum08645761833
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0400 OAK GROVE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPARTANBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023604
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt025217
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01613
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01336
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023604
IRS990EZ/Form990TotalAssetsGrp/EOYAmt025217
IRS990EZ/GrossReceiptsAmt021712
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt023604
IRS990EZ/NetAssetsOrFundBalancesEOYAmt025217
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt023604
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt025217
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SHELBY RUSSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JUSTICE WINBUSH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RUSS SANDIFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TASHA FOSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt015697
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE SUPPORT FOR WESTVIEW ELEMENTARY SCHOOL BY SUPPLEMENTING FINANCIAL CONTRIBUTIONS TO EDUCATIONAL PROGRAMS NOT OTHERWISE FULLY FUNDED. ALSO, THE PTO SUPPORTS OUTREACH AND COMMUNITY INVOLVEMENT IN THE SCHOOL'S ACTIVITIES.
IRS990EZ/PrintingPublicationsPostageAmt03066
IRS990EZ/ProgramServiceRevenueAmt021712
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt018563
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt020099
IRS990EZ/TotalProgramServiceExpensesAmt018563
IRS990EZ/TotalRevenueAmt021712
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt021712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt031430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt029514
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt032639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt09473
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0124768
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0124768
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt021712
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt031430
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt029514
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt032639
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt09473
IRS990ScheduleA/Total509Grp/TotalAmt0124768
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt021712
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt031430
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt029514
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt032639
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt09473
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0124768
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES PTO SUPPLIES 113 CWS INSURANCE AGENCY 150 BOOK FAIR EXPENSE 6,582 FALL FUNDRAISER 39 CHICK FIL A SALES EXPENSE 1,183 MEET THE TEACHER DAY 131 MISCELLANEOUS EXPENSE 782 MISCELLANOUS EVENTS 1,482 SC STATE REGISTRATION FEE 50 SNACK CART 415 TEACHER APPRECIATION 4,488 VIP BREAKFAST 282 TOTAL 15,697
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROVIDE SUPPORT FOR WESTVIEW ELEMENTARY SCHOOL BY SUPPLEMENTING FINANCIAL CONTRIBUTIONS TO EDUCATIONAL PROGRAMS NOT OTHERWISE FULLY FUNDED. ALSO, THE PTO SUPPORTS OUTREACH AND COMMUNITY INVOLVEMENT IN THE SCHOOL'S ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHELBY RUSSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08645761833
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST VIEW ELEMENTARY SCHOOL PTO
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0571060055
ReturnHeader/Filer/PhoneNum08645761833
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 OAK GROVE ROAD
ReturnHeader/Filer/USAddress/CityNm0SPARTANBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200758852
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELLIOTT & PAINTER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0390 E HENRY ST STE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPARTANBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029302
ReturnHeader/PreparerPersonGrp/PhoneNum08645831476
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD A PAINTER CPA
ReturnHeader/ReturnTs02025-11-14T08:17:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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