West View Elementary School Parent-Teacher Organization

990EZ • Fiscal year 2020 • EIN 57-1060055

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 09, 2020

Organization Profile N/A

400 Oak Grove RoadSpartanburg, SC 29301

(864) 576-1833

Siviq Scores

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

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2020

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2020

-3.1%

Higher net margin than 35% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

-5.9%

Faster asset growth than 32% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

1.2%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

Down

$21,882

Down $1,371 (-5.9%) from 2019

Net Assets

Down

$21,882

Down $1,371 (-5.9%) from 2019

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / RevenueScore unavailable Net Margin35th percentile

Revenue

$44,225

Up $534 (+1.2%) from 2019

Expenses

Down

$45,597

Down $2,726 (-5.6%) from 2019

Net Income

-$1,372

Up $3,260 (+70%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

Highlighted filing

2020

Assets$21,882

Liabilities-

Net Assets$21,882

Open 2020 Filing

Operations Trend

Revenue Growth66th percentile

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

Highlighted filing

2020

Revenue$44,225

Expenses$45,597

Net Income-$1,372

Open 2020 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2019 to Jun 30, 2020
Signed: Nov 9, 2020
Return Version: 2019v5.0
Gross Receipts: $44,225

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

Description	Grants	Expenses
TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.	-	$30,704
TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.	-	$11,949

Compensation and Service Providers

Top Officer Pay76th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JACQUE GRAHAM	President	-	$0	-	-
SUSAN KERN	Treasurer	-	$0	-	-
AMANDA ANDERSON	Secretary	-	$0	-	-
DAVID GRAHAM	Vice Preside	-	$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: Susan Kern
Title: Treasurer
Phone: 8645761833
Signed: 2020-11-09
Discuss with paid preparer: Yes

Preparer

Firm: Elliott & Painter Llp
Address: 390 EAST HENRY STREET SUITE 203, SPARTANBURG, SC 29302
Preparer: Richard a Painter CPA
Phone: 8645831476

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Fall carnival fall carnival expense 7,989 book fair book fair expense 57 cost of goods sold 12,442 miscellaneous events program service expense 5,621 reindeer lane santa shop santa shop expense 4,595 expenses state registration fees 52 membership dues 101 cws insurance agency 150 adopting family 883 back to school 318 barrier island 510 bulletin board 39 bus driver holiday gifts 88 cafeteria supplies 698 donuts with dad 487 meet the teacher lunch 701 miscellanous 51 new parent orientation 61 photos 51 popsicles on the playgrou 21 pto grandparents breakfas 743 pto open house 2,027 reading celebration 77 science fair 75 self contain snack 940 teacher appreciation 1,801 teacher/classroom 1,504 walk to school 38 total 42,120”

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 Appendix143 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/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	SUSAN KERN
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	8645761833
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	400 OAK GROVE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	SPARTANBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	29301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	23254
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	21882
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	500
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-1372
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	2794
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	23254
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	21882
IRS990EZ/FundraisingGrossIncomeAmt	0	2639
IRS990EZ/GrossReceiptsAmt	0	44225
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	3
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	23254
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	21882
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	23254
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	21882
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	JACQUE GRAHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	SUSAN KERN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	AMANDA ANDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	DAVID GRAHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	VICE PRESIDE
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	42120
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	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.
IRS990EZ/PrintingPublicationsPostageAmt	0	683
IRS990EZ/ProgramServiceRevenueAmt	0	41083
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	11949
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	1	30704
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	2639
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	SC
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	45597
IRS990EZ/TotalProgramServiceExpensesAmt	0	42653
IRS990EZ/TotalRevenueAmt	0	44225
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	5333
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	4627
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	1555
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	2966
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	14981
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	3
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	274
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	19
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	296
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	128379
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.98060
IRS990ScheduleA/PublicSupportPY170Pct	0	0.98270
IRS990ScheduleA/PublicSupportTotal170Amt	0	14981
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	5333
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	4627
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	1555
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	2966
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	14981
IRS990ScheduleA/TotalSupportAmt	0	15277
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	FALL CARNIVAL FALL CARNIVAL EXPENSE 7,989 BOOK FAIR BOOK FAIR EXPENSE 57 COST OF GOODS SOLD 12,442 MISCELLANEOUS EVENTS PROGRAM SERVICE EXPENSE 5,621 REINDEER LANE SANTA SHOP SANTA SHOP EXPENSE 4,595 EXPENSES STATE REGISTRATION FEES 52 MEMBERSHIP DUES 101 CWS INSURANCE AGENCY 150 ADOPTING FAMILY 883 BACK TO SCHOOL 318 BARRIER ISLAND 510 BULLETIN BOARD 39 BUS DRIVER HOLIDAY GIFTS 88 CAFETERIA SUPPLIES 698 DONUTS WITH DAD 487 MEET THE TEACHER LUNCH 701 MISCELLANOUS 51 NEW PARENT ORIENTATION 61 PHOTOS 51 POPSICLES ON THE PLAYGROU 21 PTO GRANDPARENTS BREAKFAS 743 PTO OPEN HOUSE 2,027 READING CELEBRATION 77 SCIENCE FAIR 75 SELF CONTAIN SNACK 940 TEACHER APPRECIATION 1,801 TEACHER/CLASSROOM 1,504 WALK TO SCHOOL 38 TOTAL 42,120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	SUSAN KERN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8645761833
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2020-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	WEST VIEW ELEMENTARY SCHOOL PTO
ReturnHeader/Filer/BusinessNameControlTxt	0	WEST
ReturnHeader/Filer/EIN	0	571060055
ReturnHeader/Filer/PhoneNum	0	8645761833
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	400 OAK GROVE ROAD
ReturnHeader/Filer/USAddress/CityNm	0	SPARTANBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	SC
ReturnHeader/Filer/USAddress/ZIPCd	0	29301
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	249FBFDE41E4E7FEF186A0EC7CE59934A631C6BD
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	68.115.219.11
ReturnHeader/FilingSecurityInformation/IPDt	0	2020-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	CS
ReturnHeader/FilingSecurityInformation/IPTm	0	09:18:30
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	200758852
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	ELLIOTT & PAINTER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	390 EAST HENRY STREET SUITE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	SPARTANBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	29302
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8645831476
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2020-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	RICHARD A PAINTER CPA
ReturnHeader/ReturnTs	0	2020-11-13T09:18:30-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2019-07-01
ReturnHeader/TaxPeriodEndDt	0	2020-06-30
ReturnHeader/TaxYr	0	2019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $21,882
Liabilities: -
Net assets: $21,882
Revenue: $44,225
Expenses: $45,597
Net income: -$1,372

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net 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