Civic Intelligence

West View Elementary School Parent-Teacher Organization

990EZ • Fiscal year 2022 • EIN 57-1060055

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 25, 2022

Organization ProfileN/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.

Liabilities / Assets

Score unavailable

No value available

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

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2022

Net Margin

47th percentile

3.1%

Higher net margin than 47% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

57th percentile

5.9%

Faster asset growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

93rd percentile

245%

Faster revenue growth than 93% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$18,109

Up $1,002 (+5.9%) from 2021

Net Assets

Up

$18,109

Up $1,002 (+5.9%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin47th percentile

Revenue

Up

$32,639

Up $23,166 (+245%) from 2021

Expenses

Up

$31,637

Up $17,389 (+122%) from 2021

Net Income

Up

$1,002

Up $5,777 (+121%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$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

2022

Assets$18,109
Liabilities-
Net Assets$18,109
Open 2022 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$32,639
Expenses$31,637
Net Income$1,002
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 25, 2022
Return Version
2021v4.0
Gross Receipts
$32,639
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.-$30,687
TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUSAN KERNPresident-$0--
RONNIE BROOKSVice Preside-$0--
LISA OVERBAYTreasurer-$0--
HILLARY BURRELLSecretary-$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
President
Phone
8645761833
Signed
2022-10-25
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

“Expenses state registration fees 50 cws insurance agency 150 book fair expense 18,163 miscellaneous expense 495 miscellanous events 1,745 snack cart 385 spring carnival 1,597 spring fundraiser 1,232 teacher appreciation 5,376 teacher reimbursement 50 total 29,243”

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 Appendix146 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/PersonNm0LISA OVERBAY
IRS990EZ/BooksInCareOfDetail/PhoneNum08645761833
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0400 OAK GROVE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPARTANBURG
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017107
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018109
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01002
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0800
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017107
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018109
IRS990EZ/GrossReceiptsAmt032639
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017107
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018109
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017107
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018109
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/PersonNm0SUSAN KERN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RONNIE BROOKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LISA OVERBAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HILLARY BURRELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt029243
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/PrintingPublicationsPostageAmt01594
IRS990EZ/ProgramServiceRevenueAmt032639
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO SUPPORT ACADEMIC PROGRAMS AND SCHOOL-RELATED OUTREACH PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt030687
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt031637
IRS990EZ/TotalProgramServiceExpensesAmt030687
IRS990EZ/TotalRevenueAmt032639
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05333
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt04627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt010460
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0274
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0296
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt032639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt09473
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt043722
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt038084
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt046573
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0170491
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0274
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0296
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99840
IRS990ScheduleA/PublicSupportTotal509Amt0180951
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt032639
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt09473
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt044222
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt043417
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt051200
IRS990ScheduleA/Total509Grp/TotalAmt0180951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt032639
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt09473
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt044225
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt043691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt051219
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0181247
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES STATE REGISTRATION FEES 50 CWS INSURANCE AGENCY 150 BOOK FAIR EXPENSE 18,163 MISCELLANEOUS EXPENSE 495 MISCELLANOUS EVENTS 1,745 SNACK CART 385 SPRING CARNIVAL 1,597 SPRING FUNDRAISER 1,232 TEACHER APPRECIATION 5,376 TEACHER REIMBURSEMENT 50 TOTAL 29,243
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN KERN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08645761833
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-25
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/PreparerFirmGrp/PreparerFirmEIN0200758852
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELLIOTT & PAINTER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0390 EAST HENRY STREET SUITE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPARTANBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029302
ReturnHeader/PreparerPersonGrp/PhoneNum08645831476
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD A PAINTER CPA
ReturnHeader/ReturnTs02022-10-28T08:09:37-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SUSAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KERN
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,109
Liabilities
-
Net assets
$18,109
Revenue
$32,639
Expenses
$31,637
Net income
$1,002
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