Civic Intelligence

W P Scales School Parents Club

990 • Fiscal year 2023 • EIN 58-1781791

Jul 01, 2022 to Jun 30, 2023 • Filed on Aug 10, 2023

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

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

36th percentile

-2.9%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

42nd percentile

-2.7%

Faster asset growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

3.8%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$216,966

Down $6,080 (-2.7%) from 2022

Net Assets

Down

$216,966

Down $6,080 (-2.7%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin36th percentile

Revenue

Up

$208,264

Up $7,600 (+3.8%) from 2022

Expenses

Up

$214,344

Up $58,223 (+37%) from 2022

Net Income

Down

-$6,080

Down $50,623 (-114%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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

2023

Assets$216,966
Liabilities$0
Net Assets$216,966
Open 2023 Filing

Operations Trend

Revenue Growth49th 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

2023

Revenue$208,264
Expenses$214,344
Net Income-$6,080
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 10, 2023
Return Version
2022v5.0
Gross Receipts
$320,676
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$223,046$216,966▼ $6,080
Rtn Earn Endowment Incm Other Fnds$223,046$216,966▼ $6,080
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$223,046$216,966▼ $6,080
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$223,046$216,966▼ $6,080
Total Liabilities and Net Assets / Fund Balance$223,046$216,966▼ $6,080
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Bridget FulcoPresident
Megan CarterPresident Elect
Aubrey WestVice President
Haley DollarhideDirector
Jacquelyn HunterDirector
Laura SchimmelDirector
Sarah GoodsellDirector
Stephanie KnightDirector
Tiffan GillespieDirector
Marissa YoungSecretary
Jill MartindaleTreasurer
Haverley MacarthurTreasurer Elect
Revenue and Support

Revenue Composition

Contributions and Grants
$178,556
Program Service Revenue
$17,620
Investment Income
$0
Other Revenue
$12,088
All Other Contributions
$35,706
Change in Net Assets
$-6,080

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 Table493$56,148Sales Price
Total Noncash Contributions493$56,148-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,344
Total Fundraising Expense$1,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$121,559$4,492$1,997$128,048
Other Expenses$17,354--$17,354
Fees for Services Accounting-$828-$828
Insurance-$590-$590
Total Functional Expenses$206,437$5,910$1,997$214,344
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$99,991
Fundraising Direct Expenses$99,614
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Invest Campaign$86,702-$13,652-
Scrip Program$72,205$72,205$70,610$1,595
Total Events$238,052$95,202$96,284$-1,082
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, Section B, Line 11B

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

Form 990, Part VI, Section C, Line 18

“Return will be made available upon request.”

Form 990, Part VI, Section C, Line 19

“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
Jill Martindale
Title
Treasurer
Signed
2023-08-10
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
100

Preparer

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

Additional Explanations

Form 990, Part IX, Line 24E

“ART PROGRAM: Column (A) - Total = $1475; Column (B) - Program Services = $1475; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CLINICS: Column (A) - Total = $249; Column (B) - Program Services = $249; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“COPIER AND SUPPLIES: Column (A) - Total = $1122; Column (B) - Program Services = $1122; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DADDY DAUGHTER DANCE: Column (A) - Total = $3669; Column (B) - Program Services = $3669; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DRAMATIC ARTS - RENT: Column (A) - Total = $1080; Column (B) - Program Services = $1080; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DRAMATIC ARTS - STAFF: Column (A) - Total = $2053; Column (B) - Program Services = $2053; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“EDUCATION ENRICHMENT: Column (A) - Total = $286; Column (B) - Program Services = $286; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FIELD DAY: Column (A) - Total = $4775; Column (B) - Program Services = $4775; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FIFTH GRADE EVENTS: Column (A) - Total = $5219; Column (B) - Program Services = $5219; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“GENERAL SCHOOL SUPPORT: Column (A) - Total = $9498; Column (B) - Program Services = $9498; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“GIFTED PROGRAM: Column (A) - Total = $58; Column (B) - Program Services = $58; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“GRANDPARENTS DAY: Column (A) - Total = $5000; Column (B) - Program Services = $5000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“GROUNDS MAINTENANCE: Column (A) - Total = $4470; Column (B) - Program Services = $4470; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“GUIDANCE: Column (A) - Total = $371; Column (B) - Program Services = $371; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“HARDSHIP ACCOUNT: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“INVEST CELEBRATION: Column (A) - Total = $7087; Column (B) - Program Services = $7087; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“INVEST FUNDED PROJECT: Column (A) - Total = $2029; Column (B) - Program Services = $2029; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“KINDERGARTEN VALENTINE: Column (A) - Total = $837; Column (B) - Program Services = $837; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MATH COACH: Column (A) - Total = $171; Column (B) - Program Services = $171; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MERCHANT FEES: Column (A) - Total = $3742; Column (B) - Program Services = $0; Column (C) - Management & General = $3742; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MUSIC PROGRAM: Column (A) - Total = $1413; Column (B) - Program Services = $1413; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“NEW FAMILY AND COMMUNITY: Column (A) - Total = $1724; Column (B) - Program Services = $1724; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PHYSICAL EDUCATION: Column (A) - Total = $1489; Column (B) - Program Services = $1489; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PROFESSIONAL SERVICES: Column (A) - Total = $6397; Column (B) - Program Services = $6397; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PUMPKINS POEMS AND PICTURES: Column (A) - Total = $384; Column (B) - Program Services = $384; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“RUN CLUB: Column (A) - Total = $73; Column (B) - Program Services = $73; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SCHOOL EQUIPMENT/FURNISHINGS: Column (A) - Total = $8433; Column (B) - Program Services = $8433; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SCHOOL OFFICE SUPPORT: Column (A) - Total = $7830; Column (B) - Program Services = $7830; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SOFTWARE: Column (A) - Total = $1997; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $1997”

Form 990, Part IX, Line 24E

“SON & ONE BOWLING: Column (A) - Total = $5400; Column (B) - Program Services = $5400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“STUDENT INCENTIVES/PBIS: Column (A) - Total = $5; Column (B) - Program Services = $5; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SUNSHINE COMMITTEE: Column (A) - Total = $242; Column (B) - Program Services = $242; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TEACHER APPRECIATION: Column (A) - Total = $11765; Column (B) - Program Services = $11765; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TEACHER APPRECIATION: Column (A) - Total = $1502; Column (B) - Program Services = $1502; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TEACHER DESKS, STUDENT CHAIRS: Column (A) - Total = $8264; Column (B) - Program Services = $8264; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TEACHER GIFTS: Column (A) - Total = $6424; Column (B) - Program Services = $6424; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TEACHER MORALE: Column (A) - Total = $3546; Column (B) - Program Services = $3546; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TECHNOLOGY INVESTMENTS: Column (A) - Total = $3478; Column (B) - Program Services = $3478; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TSHIRTS FOR STAFF: Column (A) - Total = $1741; Column (B) - Program Services = $1741; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

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

Raw XML AppendixShowing 400 of 578 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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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$216,966
Liabilities
$0
Net assets
$216,966
Revenue
$208,264
Expenses
$214,344
Net income
-$6,080
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