Civic Intelligence

W P Scales School Parents Club

990 • Fiscal year 2020 • EIN 58-1781791

Aug 01, 2019 to Jul 31, 2020 • Filed on Sep 21, 2020

Organization ProfileN/A
6430 Murray LaneBrentwood, TN 37027

(615) 472-4830

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

56th percentile

9.3%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

76th percentile

$0

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

Asset Growth

63rd percentile

16%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

59th percentile

-4.4%

Faster revenue growth than 59% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$151,470

Up $20,648 (+16%) from 2019

Net Assets

Up

$151,470

Up $20,648 (+16%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin56th percentile

Revenue

Down

$221,546

Down $10,281 (-4.4%) from 2019

Expenses

Up

$200,898

Up $13,226 (+7.0%) from 2019

Net Income

Down

$20,648

Down $23,507 (-53%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$300K$200K$100K$0Assets 2011: $64,223Liabilities 2011: $02011Assets 2012: $68,228Liabilities 2012: $02012Assets 2013: $70,615Liabilities 2013: $02013Assets 2014: $83,866Liabilities 2014: $0Net Assets 2014: $83,8662014Assets 2015: $95,661Liabilities 2015: $0Net Assets 2015: $95,6612015Assets 2016: $51,210Liabilities 2016: $0Net Assets 2016: $51,2102016Assets 2017: $102,685Liabilities 2017: $0Net Assets 2017: $102,6852017Assets 2018: $86,667Liabilities 2018: $0Net Assets 2018: $86,6672018Assets 2019: $130,822Liabilities 2019: $0Net Assets 2019: $130,8222019Assets 2020: $151,470Liabilities 2020: $0Net Assets 2020: $151,4702020Assets 2021: $178,503Liabilities 2021: $0Net Assets 2021: $178,5032021Assets 2022: $223,046Liabilities 2022: $0Net Assets 2022: $223,0462022Assets 2023: $216,966Liabilities 2023: $0Net Assets 2023: $216,9662023Assets 2024: $143,329Liabilities 2024: $0Net Assets 2024: $143,3292024Assets 2025: $111,092Liabilities 2025: $0Net Assets 2025: $111,0922025

Highlighted filing

2020

Assets$151,470
Liabilities$0
Net Assets$151,470
Open 2020 Filing

Operations Trend

Revenue Growth59th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $114,786Expenses 2011: $116,399Net Income 2011: -$1,6132011Revenue 2012: $132,838Expenses 2012: $128,833Net Income 2012: $4,0052012Revenue 2013: $140,348Expenses 2013: $137,961Net Income 2013: $2,3872013Revenue 2014: $151,675Expenses 2014: $138,424Net Income 2014: $13,2512014Revenue 2015: $187,837Expenses 2015: $176,042Net Income 2015: $11,7952015Revenue 2016: $201,416Expenses 2016: $245,867Net Income 2016: -$44,4512016Revenue 2017: $227,729Expenses 2017: $176,254Net Income 2017: $51,4752017Revenue 2018: $213,118Expenses 2018: $229,136Net Income 2018: -$16,0182018Revenue 2019: $231,827Expenses 2019: $187,672Net Income 2019: $44,1552019Revenue 2020: $221,546Expenses 2020: $200,898Net Income 2020: $20,6482020Revenue 2021: $154,251Expenses 2021: $127,218Net Income 2021: $27,0332021Revenue 2022: $200,664Expenses 2022: $156,121Net Income 2022: $44,5432022Revenue 2023: $208,264Expenses 2023: $214,344Net Income 2023: -$6,0802023Revenue 2024: $213,289Expenses 2024: $286,926Net Income 2024: -$73,6372024Revenue 2025: $215,626Expenses 2025: $247,863Net Income 2025: -$32,2372025

Highlighted filing

2020

Revenue$221,546
Expenses$200,898
Net Income$20,648
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Sep 21, 2020
Return Version
2019v5.0
Gross Receipts
$277,632
Mission and Program Overview

Mission

Scales Elementary PTO supplements the education programs of Scales Elementary School - a Williamson County TN Public School

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$130,822$151,470▲ $20,648
Rtn Earn Endowment Incm Other Fnds$130,822$151,470▲ $20,648
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$130,822$151,470▲ $20,648
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$130,822$151,470▲ $20,648
Total Liabilities and Net Assets / Fund Balance$130,822$151,470▲ $20,648
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Hope LundtPresident
Nicole BabuVice President
Ali DavisDirector
Amber GilmerDirector
Angie Boyd ChambersDirector
Brooke DavisDirector
Jennifer LabrecheDirector
Jessica HerrellDirector
Kristin PorterDirector
Lauren KingmanDirector
Melonye LoweDirector
Natasha StonekingDirector
Joanna WootenSecretary
Ashley FlippinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$162,013
Program Service Revenue
$27,784
Investment Income
$0
Other Revenue
$31,749
All Other Contributions
$115,508
Change in Net Assets
$20,648

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table550$46,505Sales Price
Total Noncash Contributions550$46,505-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,898
Total Fundraising Expense$3,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$74,452$2,294$3,295$80,041
Other Expenses$13,657--$13,657
Fees for Services Other-$3,754-$3,754
Fees for Services Accounting-$1,033-$1,033
Insurance-$590-$590
Total Functional Expenses$189,932$7,671$3,295$200,898
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$72,565
Fundraising Direct Expenses$41,238
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$46,505---
Scrip Program$20,801$20,801$19,608$1,193
Total Events$119,070$72,565$41,238$31,327
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
No
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, Line 11B: Form 990 Review Process

“990 will be made available to all board members for approval.”

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

“Return will be made available upon request.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All documents will be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Wp Scales School Pto
EIN
58-1781791
Phone
6154724830
Address
6430 Murray Lane, Brentwood, TN 37027

Signing Officer

Name
Ashley Flippin
Title
Treasurer
Signed
2020-09-21
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Tn
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
150

Preparer

Firm
Stone Rudolph & Henry Plc
Address
124 CENTER POINTE DRIVE, CLARKSVILLE, TN 37040-8408
Preparer
Rachel Beeten
Phone
9316484786
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

“ART PROGRAM: Column (A) - Total = $672; Column (B) - Program Services = $672; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“BOX TOPS: Column (A) - Total = $126; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $126”

Form 990, Part IX, Line 24E: Other Expenses

“BUILDING PLANS: Column (A) - Total = $1036; Column (B) - Program Services = $1036; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“CLINICS: Column (A) - Total = $145; Column (B) - Program Services = $145; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“COMPUTER LAB AND TECHNOLOGY: Column (A) - Total = $9905; Column (B) - Program Services = $9905; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“COPIER AND SUPPLIES: Column (A) - Total = $1600; Column (B) - Program Services = $1600; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“DRAMATIC ARTS - STAFF: Column (A) - Total = $8057; Column (B) - Program Services = $8057; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“DUES AND MEMBERSHIPS: Column (A) - Total = $250; Column (B) - Program Services = $0; Column (C) - Management & General = $250; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“FIFTH GRADE EVENTS: Column (A) - Total = $1900; Column (B) - Program Services = $1900; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“FURNITURE & NEW BLDG: Column (A) - Total = $10215; Column (B) - Program Services = $10215; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“GIFTED PROGRAM: Column (A) - Total = $94; Column (B) - Program Services = $94; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“GRANDPARENTS DAY: Column (A) - Total = $6144; Column (B) - Program Services = $6144; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“GUIDANCE: Column (A) - Total = $380; Column (B) - Program Services = $380; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“HOSPITALITY: Column (A) - Total = $4061; Column (B) - Program Services = $4061; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“INVEST CELEBRATION/FUNDRAISING: Column (A) - Total = $3169; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $3169”

Form 990, Part IX, Line 24E: Other Expenses

“K-5 APPROPRIATIONS: Column (A) - Total = $5487; Column (B) - Program Services = $5487; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“LANDSCAPING - COURTYARD: Column (A) - Total = $1300; Column (B) - Program Services = $1300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“MATH COACH: Column (A) - Total = $620; Column (B) - Program Services = $620; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“MENTOR PROGRAM: Column (A) - Total = $164; Column (B) - Program Services = $164; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“MISCELLANEOUS: Column (A) - Total = $76; Column (B) - Program Services = $76; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“MUSIC PROGRAM: Column (A) - Total = $870; Column (B) - Program Services = $870; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“NEW BUILDING CELEBRATION: Column (A) - Total = $146; Column (B) - Program Services = $146; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“NEW FAMILY HOSPITALITY: Column (A) - Total = $273; Column (B) - Program Services = $273; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“NEW TEACHER FUND: Column (A) - Total = $761; Column (B) - Program Services = $761; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“OFFICE EXPENSE: Column (A) - Total = $1294; Column (B) - Program Services = $0; Column (C) - Management & General = $1294; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PARENT ENRICHMENT: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PBIS PROGRAM EXPNESE: Column (A) - Total = $418; Column (B) - Program Services = $418; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PHYSICAL EDUCATION: Column (A) - Total = $1832; Column (B) - Program Services = $1832; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“PTO GENERAL FUND: Column (A) - Total = $6365; Column (B) - Program Services = $6365; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“READING ROOM: Column (A) - Total = $1905; Column (B) - Program Services = $1905; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“RUN CLUB: Column (A) - Total = $426; Column (B) - Program Services = $426; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“STAFF DEVELOPMENT: Column (A) - Total = $2249; Column (B) - Program Services = $2249; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SUNSHINE COMMITTEE: Column (A) - Total = $116; Column (B) - Program Services = $116; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“TEACHER ALLOCATIONS: Column (A) - Total = $1322; Column (B) - Program Services = $1322; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“TEACHER APPRECIATION: Column (A) - Total = $5413; Column (B) - Program Services = $5413; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“WEBSITE: Column (A) - Total = $750; Column (B) - Program Services = $0; Column (C) - Management & General = $750; Column (D) - Fundraising = $0”

Raw XML AppendixShowing 400 of 571 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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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$151,470
Liabilities
$0
Net assets
$151,470
Revenue
$221,546
Expenses
$200,898
Net income
$20,648
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$2.16$2.48$0.32
2024Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$2.13$2.87$0.74
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$2.08$2.14$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$2.01$1.56$0.45
2021Summary only. Only limited summary data is available for this year.$1.79$0.00$1.79$1.54$1.27$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$2.22$2.01$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$2.32$1.88$0.44
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$2.13$2.29$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$2.28$1.76$0.51
2016Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$2.01$2.46$0.44
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.88$1.76$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.52$1.38$0.13
2013Summary only. Only limited summary data is available for this year.$0.71$0.00$1.40$1.38$0.02
2012Summary only. Only limited summary data is available for this year.$0.68$0.00$1.33$1.29$0.04
2011Summary only. Only limited summary data is available for this year.$0.64$0.00$1.15$1.16$0.02