Civic Intelligence

PTA Mississippi Congress

EIN 64-0750172 • 501(c)3 • Brookhaven, MS

Profile

To provide assistance to public schools

420 Vivian Merritt StBrookhaven, MS 39601
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-58%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

29th percentile

-23%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$6,956

Down $9,481 (-58%) from 2017

Liabilities

Flat

$0

Flat from 2017

Net Assets

Down

$6,956

Down $9,481 (-58%) from 2017

Operations
Liabilities / Revenue61st percentileNet Margin26th percentile

Revenue

Down

$58,492

Down $17,808 (-23%) from 2017

Expenses

Down

$67,973

Down $1,916 (-2.7%) from 2017

Net Income

Down

-$9,481

Down $15,892 (-248%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2010: $31,053Liabilities 2010: $2,933Net Assets 2010: $28,1202010Assets 2011: $34,535Liabilities 2011: $2,933Net Assets 2011: $31,6022011Assets 2012: $32,225Liabilities 2012: $20Net Assets 2012: $32,2052012Assets 2013: $23,793Liabilities 2013: $21Net Assets 2013: $23,7722013Assets 2016: $10,026Liabilities 2016: $0Net Assets 2016: $10,0262016Assets 2017: $16,437Liabilities 2017: $0Net Assets 2017: $16,4372017Assets 2018: $6,956Liabilities 2018: $0Net Assets 2018: $6,9562018

Highlighted filing

2018

Assets$6,956
Liabilities$0
Net Assets$6,956
Open 2018 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2010: $28,612Expenses 2010: $20,554Net Income 2010: $8,0582010Expenses 2011: $33,5472011Revenue 2012: $2,646Expenses 2012: $4,957Net Income 2012: -$2,3112012Revenue 2013: $13,113Expenses 2013: $21,546Net Income 2013: -$8,4332013Revenue 2016: $55,051Expenses 2016: $49,451Net Income 2016: $5,6002016Revenue 2017: $76,300Expenses 2017: $69,889Net Income 2017: $6,4112017Revenue 2018: $58,492Expenses 2018: $67,973Net Income 2018: -$9,4812018

Highlighted filing

2018

Revenue$58,492
Expenses$67,973
Net Income-$9,481
Open 2018 Filing

Filings

Most recent year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,956
Liabilities
$0
Net assets
$6,956
Revenue
$58,492
Expenses
$67,973
Net income
-$9,481
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$6.96$0.00$6.96$58.5$68.0$9.48
2017Detailed filing. Detailed filing data is available for this year.$16.4$0.00$16.4$76.3$69.9$6.41
2016Detailed filing. Detailed filing data is available for this year.$10.0$0.00$10.0$55.1$49.5$5.60
2013Summary only. Only limited summary data is available for this year.$23.8$0.02$23.8$13.1$21.5$8.43
2012Summary only. Only limited summary data is available for this year.$32.2$0.02$32.2$2.65$4.96$2.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.5$2.93$31.6$33.5
2010Summary only. Only limited summary data is available for this year.$31.1$2.93$28.1$28.6$20.6$8.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jul 31, 2018
Return Version
2017v2.3
Gross Receipts
$58,492
Mission and Program Overview

Mission

To provide assistance to public schools

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$16,437$6,956▼ $9,481
Rtn Earn Endowment Incm Other Fnds$16,437$6,956▼ $9,481
Total Assets$16,437$6,956▼ $9,481
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,437$6,956▼ $9,481
Total Liabilities and Net Assets / Fund Balance$16,437$6,956▼ $9,481
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Kristy Lee HartPresident
Christy MccloudV President
Brittany EmersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,492
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-9,481
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,973
Total Fundraising Expense$37,333
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$5,267-$37,333$5,267
All Other Expenses$2,490$534-$3,024
Office Expenses-$167-$167
Total Functional Expenses$29,939$701$37,333$67,973
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Martin Elementary School Pta
EIN
64-0750172
Phone
6013208809
Address
420 VIVIAN MERRITT ST, BROOKHAVEN, MS 39601

Signing Officer

Name
Brittany Emerson
Title
Treasurer
Phone
6018331456
Signed
2018-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brittany Emerson
Legal Domicile
Ms
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Lowery Payn and Leggett CPA
Address
207 S RAILROAD AVE, BROOKHAVEN, MS 39601-3331
Preparer
Stacy B Leggett CPA
Phone
6018331456
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide assistance to public schools”

Raw XML Appendix254 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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IRS990/AllOtherExpensesGrp/TotalAmt03024
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IRS990/BooksInCareOfDetail/PersonNm0BRITTANY EMERSON
IRS990/BooksInCareOfDetail/PhoneNum06013208809
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0705 DENTON TRAIL NW
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKHAVEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd039601
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IRS990/CashNonInterestBearingGrp/BOYAmt016437
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherRevenueAmt00
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IRS990/DescribedInSection501c3Ind0true
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IRS990/EmployeeCnt00
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IRS990/FederatedCampaignsAmt058492
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm1KRISTY LEE HART
IRS990/Form990PartVIISectionAGrp/PersonNm2CHRISTY MCCLOUD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2V PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt058492
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MS
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE ASSISTANCE TO PUBLIC SCHOOLS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt016437
IRS990/NetAssetsOrFundBalancesEOYAmt06956
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0167
IRS990/OfficeExpensesGrp/TotalAmt0167
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0FUNDRASISING
IRS990/OtherExpensesGrp/Desc1PLAYGROUND
IRS990/OtherExpensesGrp/Desc2STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc3BOOKFAIR
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IRS990/OtherExpensesGrp/ProgramServicesAmt016618
IRS990/OtherExpensesGrp/ProgramServicesAmt15564
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IRS990/OtherExpensesGrp/TotalAmt116618
IRS990/OtherExpensesGrp/TotalAmt25564
IRS990/OtherExpensesGrp/TotalAmt35267
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BRITTANY EMERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE ASSISTANCE TO PUBLIC SCHOOLS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt029939
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt076300
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt069889
IRS990/PYRevenuesLessExpensesAmt06411
IRS990/PYTotalExpensesAmt069889
IRS990/PYTotalRevenueAmt076300
IRS990/ReconcilationRevenueExpnssAmt0-9481
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt016437
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt055051
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0189843
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0189843
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt058492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt076300
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt055051
IRS990ScheduleA/Total509Grp/TotalAmt0189843
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt058492
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt076300
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt055051
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0189843
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE ASSISTANCE TO PUBLIC SCHOOLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058492
IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRITTANY EMERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06018331456
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARTIN ELEMENTARY SCHOOL PTA
ReturnHeader/Filer/BusinessNameControlTxt0MART
ReturnHeader/Filer/EIN0640750172
ReturnHeader/Filer/PhoneNum06013208809
ReturnHeader/Filer/USAddress/AddressLine1Txt0420 VIVIAN MERRITT ST
ReturnHeader/Filer/USAddress/CityNm0BROOKHAVEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039601
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.232.174.170
ReturnHeader/FilingSecurityInformation/IPDt02018-08-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:49:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640941282
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOWERY PAYN AND LEGGETT CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0207 S RAILROAD AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKHAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0396013331
ReturnHeader/PreparerPersonGrp/PhoneNum06018331456
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STACY B LEGGETT CPA
ReturnHeader/ReturnTs02018-08-08T12:49:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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