Riverview Elementary School Parent Teacher Organization

990EZ • Fiscal year 2019 • EIN 57-1125047

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 31, 2019

Organization Profile RIVERVIEWPTO.ORG

1300 Spratt StreetFort Mill, SC 29715

(803) 517-4061

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 2019

No value available

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

Source year 2019

-21%

Higher net margin than 15% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

-23%

Faster asset growth than 19% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

18%

Faster revenue growth than 71% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet

Liabilities / AssetsScore unavailable

Assets

Down

$45,540

Down $13,678 (-23%) from 2018

Net Assets

Down

$45,540

Down $13,678 (-23%) from 2018

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / RevenueScore unavailable Net Margin15th percentile

Revenue

$63,898

Up $9,682 (+18%) from 2018

Expenses

$77,576

Up $18,589 (+32%) from 2018

Net Income

Down

-$13,678

Down $8,907 (-187%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

Highlighted filing

2019

Assets$45,540

Liabilities-

Net Assets$45,540

Open 2019 Filing

Operations Trend

Revenue Growth71st percentile

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

Highlighted filing

2019

Revenue$63,898

Expenses$77,576

Net Income-$13,678

Open 2019 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2018 to Jun 30, 2019
Signed: Oct 31, 2019
Return Version: 2018v3.1
Gross Receipts: $104,119

Mission and Program Overview

Mission

The pto has been formed to promote the general welfare of all children who are students attending riverview elementary school to provide assistance to the faculty and staff in facilitating an excellent eductional environment, and to foster cooperation and understanding between parents and/or legal guardians, faculty, students, and community.

Program Services

Description	Grants	Expenses
TO PROVIDE VOLUNTEERS MATERIALS, EQUIPMENT AND SERVICES THROUGH FUNDRAISING EFFORTS AND COMMUNITY CONTRIBUTIONS.	-	$76,716
THE PTO HAS BEEN FORMED TO PROMOTE THE GENERAL WELFARE OF ALL CHILDREN WHO ARE STUDENTS ATTENDING RIVERVIEW ELEMENTARY SCHOOL TO PROVIDE ASSISTANCE TO THE FACULTY AND STAFF IN FACILITATING AN EXCELLENT EDUCTIONAL ENVIRONMENT, AND TO FOSTER COOPERATION AND UNDERSTANDING BETWEEN PARENTS AND/OR LEGAL GUARDIANS, FACULTY, STUDENTS, AND COMMUNITY.	-	-

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
LAYLA EWALD	Treasurer	PT	$0	-	-
ERIN ROSEMAN	Acting Presi	PT	$0	-	-
JULIANNE AUDIFFRED	Secretary	PT	$0	-	-

Fundraising, Events, and Gaming

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Boosterthon Fun	$55,214	$55,214	$30,412	$24,802
Total Events	$55,214	$55,214	$30,412	$24,802

Filing and Contact Details

Filer

Filer Name: Riverview Elementary Parent Teacher
EIN: 57-1125047
Phone: 8035174061
Address: 1300 SPRATT STREET, FORT MILL, SC 29715

Signing Officer

Name: Layla Ewald
Title: Treasurer
Phone: 8035484677
Signed: 2019-10-31
Discuss with paid preparer: Yes

Preparer

Firm: Robert Palmer and Associates LLC
Address: 1201 CAROLINA PLACE STE 103, FORT MILL, SC 29708-6502
Preparer: Robert F Palmer Iii
Phone: 8035477066

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses website expense 311 insurance expense 355 education expense 1,171 teacher/staff appreciatio 8,064 teaching/school supplies 10,141 playground/boosterthon fu 49,740 charitable contributions 5,430 contingency funds 1,391 total 76,603”

Form 990-ez, Part III

“The pto has been formed to promote the general welfare of all children who are students attending riverview elementary school to provide assistance to the faculty and staff in facilitating an excellent eductional environment, and to foster cooperation and understanding between parents and/or legal guardians, faculty, students, and community.”

Form 990-ez, Part III, Line 31

“The pto has been formed to promote the general welfare of all children who are students attending riverview elementary school to provide assistance to the faculty and staff in facilitating an excellent eductional environment, and to foster cooperation and understanding between parents and/or legal guardians, faculty, students, and community.”

Raw XML Appendix153 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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IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	59218
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IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	18265
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IRS990EZ/ExcessOrDeficitForYearAmt	0	-13678
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	822
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	59218
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IRS990EZ/FundraisingGrossIncomeAmt	0	81507
IRS990EZ/GrossReceiptsAmt	0	104119
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	59218
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	45540
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	59218
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	45540
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	8.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	5.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	LAYLA EWALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	ERIN ROSEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	JULIANNE AUDIFFRED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	ACTING PRESI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	SECRETARY
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	76603
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	THE PTO HAS BEEN FORMED TO PROMOTE THE GENERAL WELFARE OF ALL CHILDREN WHO ARE STUDENTS ATTENDING RIVERVIEW ELEMENTARY SCHOOL TO PROVIDE ASSISTANCE TO THE FACULTY AND STAFF IN FACILITATING AN EXCELLENT EDUCTIONAL ENVIRONMENT, AND TO FOSTER COOPERATION AND UNDERSTANDING BETWEEN PARENTS AND/OR LEGAL GUARDIANS, FACULTY, STUDENTS, AND COMMUNITY.
IRS990EZ/PrintingPublicationsPostageAmt	0	151
IRS990EZ/ProgramServiceRevenueAmt	0	4347
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO PROVIDE VOLUNTEERS MATERIALS, EQUIPMENT AND SERVICES THROUGH FUNDRAISING EFFORTS AND COMMUNITY CONTRIBUTIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	THE PTO HAS BEEN FORMED TO PROMOTE THE GENERAL WELFARE OF ALL CHILDREN WHO ARE STUDENTS ATTENDING RIVERVIEW ELEMENTARY SCHOOL TO PROVIDE ASSISTANCE TO THE FACULTY AND STAFF IN FACILITATING AN EXCELLENT EDUCTIONAL ENVIRONMENT, AND TO FOSTER COOPERATION AND UNDERSTANDING BETWEEN PARENTS AND/OR LEGAL GUARDIANS, FACULTY, STUDENTS, AND COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	76716
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	40221
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	41286
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	77576
IRS990EZ/TotalProgramServiceExpensesAmt	0	76716
IRS990EZ/TotalRevenueAmt	0	63898
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	RIVERVIEWPTO.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	18265
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	6724
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	5811
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	30800
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	85854
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	56472
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt	0	77640
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt	0	77234
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt	0	77682
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	374882
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00000
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	1.00000
IRS990ScheduleA/PublicSupportPY509Pct	0	1.00000
IRS990ScheduleA/PublicSupportTotal509Amt	0	405682
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	104119
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	63196
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	83451
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	77234
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	77682
IRS990ScheduleA/Total509Grp/TotalAmt	0	405682
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	104119
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	63196
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	83451
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	77234
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	77682
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	405682
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt	0	30412
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm	0	BOOSTERTHON FUN
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt	0	55214
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt	0	55214
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt	0	55214
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt	0	55214
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt	0	24802
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt	0	30412
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt	0	30412
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES WEBSITE EXPENSE 311 INSURANCE EXPENSE 355 EDUCATION EXPENSE 1,171 TEACHER/STAFF APPRECIATIO 8,064 TEACHING/SCHOOL SUPPLIES 10,141 PLAYGROUND/BOOSTERTHON FU 49,740 CHARITABLE CONTRIBUTIONS 5,430 CONTINGENCY FUNDS 1,391 TOTAL 76,603
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	THE PTO HAS BEEN FORMED TO PROMOTE THE GENERAL WELFARE OF ALL CHILDREN WHO ARE STUDENTS ATTENDING RIVERVIEW ELEMENTARY SCHOOL TO PROVIDE ASSISTANCE TO THE FACULTY AND STAFF IN FACILITATING AN EXCELLENT EDUCTIONAL ENVIRONMENT, AND TO FOSTER COOPERATION AND UNDERSTANDING BETWEEN PARENTS AND/OR LEGAL GUARDIANS, FACULTY, STUDENTS, AND COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	THE PTO HAS BEEN FORMED TO PROMOTE THE GENERAL WELFARE OF ALL CHILDREN WHO ARE STUDENTS ATTENDING RIVERVIEW ELEMENTARY SCHOOL TO PROVIDE ASSISTANCE TO THE FACULTY AND STAFF IN FACILITATING AN EXCELLENT EDUCTIONAL ENVIRONMENT, AND TO FOSTER COOPERATION AND UNDERSTANDING BETWEEN PARENTS AND/OR LEGAL GUARDIANS, FACULTY, STUDENTS, AND COMMUNITY.
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	2020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	LAYLA EWALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8035484677
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2019-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	RIVERVIEW ELEMENTARY PARENT TEACHER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt	0	RIVE
ReturnHeader/Filer/EIN	0	571125047
ReturnHeader/Filer/PhoneNum	0	8035174061
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	1300 SPRATT STREET
ReturnHeader/Filer/USAddress/CityNm	0	FORT MILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	SC
ReturnHeader/Filer/USAddress/ZIPCd	0	29715
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	F3D5B1CE7FDAE29F381C4E26DC434D795667126B
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	8.15.201.105
ReturnHeader/FilingSecurityInformation/IPDt	0	2019-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	CS
ReturnHeader/FilingSecurityInformation/IPTm	0	10:22:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	161658792
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	ROBERT PALMER AND ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1201 CAROLINA PLACE STE 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	FORT MILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	297086502
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8035477066
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2019-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	ROBERT F PALMER III
ReturnHeader/ReturnTs	0	2019-11-11T10:22:35-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2018-07-01
ReturnHeader/TaxPeriodEndDt	0	2019-06-30
ReturnHeader/TaxYr	0	2018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $45,540
Liabilities: -
Net assets: $45,540
Revenue: $63,898
Expenses: $77,576
Net income: -$13,678

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$32.5		$32.5	$56.9	$53.7	$3.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$30.2	$1.00	$29.2	$71.7	$63.9	$7.77
2023Detailed filing. Detailed filing data is available for this year.	$21.5		$21.5	$57.2	$67.4	$10.1
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$31.6		$31.6	$52.0	$42.2	$9.80
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$21.8		$21.8	$36.9	$60.4	$23.5
2020Summary only. Only limited summary data is available for this year.	$45.3	$0.00		$49.5	$49.8	$0.26
2019Detailed filing. Detailed filing data is available for this year.	$45.5		$45.5	$63.9	$77.6	$13.7
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$59.2		$59.2	$54.2	$59.0	$4.77
2017Summary only. Only limited summary data is available for this year.	$64.0	$0.00		$75.8	$48.3	$27.5
2016Detailed filing. Detailed filing data is available for this year.	$36.5		$36.5	$68.4	$67.2	$1.13
2015Detailed filing. Detailed filing data is available for this year.	$35.4		$35.4	$70.5	$62.8	$7.61
2011Summary only. Only limited summary data is available for this year.	$27.3	$6.79		$33.6	$33.0	$0.62