Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Locust School PTA -
EIN 58-1952400 • 501(c)3 • Locust, NC
Profile
To facilitate parental and community involvement in the school in order to improve education for all students.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Balance Sheet
Assets
Down$71,699
Down $19,960 (-22%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$71,699
Down $19,960 (-22%) from 2024
Revenue
Down$49,405
Down $3,473 (-6.6%) from 2024
Expenses
Up$69,364
Up $40,109 (+137%) from 2024
Net Income
Down-$19,959
Down $43,582 (-184%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $71,699
- Liabilities
- -
- Net assets
- $71,699
- Revenue
- $49,405
- Expenses
- $69,364
- Net income
- -$19,959
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $86,699
Mission and Program Overview
Mission
To facilitate parental and community involvement in the school in order to improve education for all students.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED EQUIPMENT FOR SCHOOL | - | $43,950 |
| PROVIDED CLASSROOM SUPPLIES TO BENEFIT TEACHERS & STUDENTS | - | $13,319 |
| AWARDS FOR STUDENTS | - | $8,154 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ASHLEY SAIN | Co-President | PT | $0 | - | - |
| COURTNEY LISK | Co-President | PT | $0 | - | - |
| TRACI ALMOND | Vice Preside | PT | $0 | - | - |
| KARA HORN | Secretary | PT | $0 | - | - |
| TABITHA USSERY | Treasurer | PT | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Boosterthon | $56,924 | $42,440 | $21,301 | $21,139 |
| Doughnut Fundra | $13,591 | $13,591 | $7,329 | $6,262 |
| Total Events | $82,313 | $67,829 | $37,294 | $30,535 |
Filing and Contact Details
Filer
- Filer Name
- Locust School Pta -
- EIN
- 58-1952400
- Phone
- 7049615500
- Address
- 103 SCHOOL ROAD, LOCUST, NC 28097
Signing Officer
- Name
- Ashley Sain
- Title
- Co-president
- Phone
- 7049615500
- Signed
- 2025-11-10
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Tyson Childress Pllc
- Address
- PO BOX 506, LOCUST, NC 28097
- Preparer
- Christian S Childress CPA
- Phone
- 7048881272
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“Locust elementary school student support & as 3,442 103 school rd. Locust, nc 28097”
Form 990-ez, Part I, Line 16
“Kinder t-shirts cost of goods sold 755 expenses 36 classroom supplies 212 prizes/parties/stdnt gift 741 school equipment 43,950 teacher/volunteer apprec 2,959 teacher supplies 292 curriculum materials 12,815 field day 220 snowball dance 2,996 bank fees & charges 24 dues & subscriptions 247 total 65,247”
Form 990-ez, Part III
“To facilitate parental and community involvement in the school in order to improve education for all students.”
Raw XML Appendix170 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 |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | TABITHA USSERY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7049615500 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 103 SCHOOL ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LOCUST |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28097 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 91658 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 71699 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 16896 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -19959 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 675 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 91658 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 71699 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 69069 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 3442 |
| IRS990EZ/GrossReceiptsAmt | 0 | 86699 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 91658 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 71699 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 91658 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 71699 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ASHLEY SAIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | COURTNEY LISK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TRACI ALMOND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KARA HORN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TABITHA USSERY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CO-PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CO-PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 65247 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO FACILITATE PARENTAL AND COMMUNITY INVOLVEMENT IN THE SCHOOL IN ORDER TO IMPROVE EDUCATION FOR ALL STUDENTS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 734 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED CLASSROOM SUPPLIES TO BENEFIT TEACHERS & STUDENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | AWARDS FOR STUDENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | PROVIDED EQUIPMENT FOR SCHOOL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 13319 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 8154 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 43950 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 37294 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 31775 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 69364 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 65423 |
| IRS990EZ/TotalRevenueAmt | 0 | 49405 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 16896 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14759 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1447 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1316 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1114 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 35532 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 69803 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 89000 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 88577 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 68663 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 336 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 316379 |
| 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 | 351911 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 86699 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 103759 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90024 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 69979 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1450 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 351911 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 86699 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 103759 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 90024 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 69979 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1450 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 351911 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 14484 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 14484 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 37294 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | BOOSTERTHON |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | DOUGHNUT FUNDRA |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 56924 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 13591 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 11798 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 82313 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 42440 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 13591 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 11798 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 67829 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 30535 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 8664 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 37294 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 21301 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 7329 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LOCUST ELEMENTARY SCHOOL STUDENT SUPPORT & AS 3,442 103 SCHOOL RD. LOCUST, NC 28097 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | KINDER T-SHIRTS COST OF GOODS SOLD 755 EXPENSES 36 CLASSROOM SUPPLIES 212 PRIZES/PARTIES/STDNT GIFT 741 SCHOOL EQUIPMENT 43,950 TEACHER/VOLUNTEER APPREC 2,959 TEACHER SUPPLIES 292 CURRICULUM MATERIALS 12,815 FIELD DAY 220 SNOWBALL DANCE 2,996 BANK FEES & CHARGES 24 DUES & SUBSCRIPTIONS 247 TOTAL 65,247 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO FACILITATE PARENTAL AND COMMUNITY INVOLVEMENT IN THE SCHOOL IN ORDER TO IMPROVE EDUCATION FOR ALL STUDENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ASHLEY SAIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CO-PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7049615500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LOCUST SCHOOL PTA - |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | NORTH CAROLINA CONGRESS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LOCU |
| ReturnHeader/Filer/EIN | 0 | 581952400 |
| ReturnHeader/Filer/PhoneNum | 0 | 7049615500 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 103 SCHOOL ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOCUST |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28097 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 820886446 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TYSON CHILDRESS PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 506 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOCUST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28097 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7048881272 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTIAN S CHILDRESS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-26T09:03:07-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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