Civic Intelligence

St. James Elementary PTO

990EZ • Fiscal year 2024 • EIN 82-2173227

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 20, 2024

Organization ProfileWWW.LCSNC.ORG/O/SJES/PAGE/PTO
1774 St James Church RoadDenver, NC 28037

(704) 736-1958

Siviq Scores

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

Liabilities / Assets

88th percentile

0.00x

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

2024 filings • NTEE B94 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.00x

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

2024 filings • NTEE B94 • <$500k nonprofits • Source year 2024

Net Margin

84th percentile

36%

Higher net margin than 84% of similar nonprofits.

2024 filings • NTEE B94 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$0

Higher top officer pay than 99% of similar nonprofits.

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

2024 filings • NTEE B94 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

133%

Faster asset growth than 96% of similar nonprofits.

2024 filings • NTEE B94 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

2024 filings • NTEE B94 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$47,683

Up $27,240 (+133%) from 2023

Net Assets

Up

$47,683

Up $27,240 (+133%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin84th percentile

Revenue

Up

$75,360

Up $12,127 (+19%) from 2023

Expenses

Down

$48,120

Down $11,677 (-20%) from 2023

Net Income

Up

$27,240

Up $23,804 (+693%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$60K$40K$20K$0Assets 2020: $11,026Liabilities 2020: $0Net Assets 2020: $11,0262020Assets 2021: $11,744Liabilities 2021: $0Net Assets 2021: $11,7442021Assets 2022: $17,007Liabilities 2022: $0Net Assets 2022: $17,0072022Assets 2023: $20,443Liabilities 2023: $0Net Assets 2023: $20,4432023Assets 2024: $47,683Liabilities 2024: $0Net Assets 2024: $47,6832024Assets 2025: $48,114Liabilities 2025: $0Net Assets 2025: $48,1142025

Highlighted filing

2024

Assets$47,683
Liabilities$0
Net Assets$47,683
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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

$150K$100K$50K$0Revenue 2020: $75,741Expenses 2020: $64,715Net Income 2020: $11,0262020Revenue 2021: $38,600Expenses 2021: $37,882Net Income 2021: $7182021Revenue 2022: $67,088Expenses 2022: $61,825Net Income 2022: $5,2632022Revenue 2023: $63,233Expenses 2023: $59,797Net Income 2023: $3,4362023Revenue 2024: $75,360Expenses 2024: $48,120Net Income 2024: $27,2402024Revenue 2025: $125,200Expenses 2025: $124,769Net Income 2025: $4312025

Highlighted filing

2024

Revenue$75,360
Expenses$48,120
Net Income$27,240
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 20, 2024
Return Version
2023v5.1
Gross Receipts
$141,332
Mission and Program Overview

Mission

Educational

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
PROVIDED TEACHER, STUDENT AND SCHOOL SUPPLIES AND SPECIAL AWARD ACTIVITIES FOR STUDENTS NOT PROVIDED BY THE SCHOOL SYSTEM-$46,689
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAIGE MCGUIRKPresident-$0--
TRAVIS DEPREEVice President-$0--
KASSIE WESTALLSecretary-$0--
LISA TROFETreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fun Run$82,236-$23,482-
Book Fairs$19,974$19,974$19,541$433
Total Events$123,093$35,729$61,342$-25,613
Filing and Contact Details

Filer

Filer Name
St James Elementary Pto
EIN
82-2173227
Address
1774 ST JAMES CHURCH ROAD, DENVER, NC 28037

Signing Officer

Name
Lisa Trofe
Title
Treasurer
Phone
7047361958
Signed
2024-11-20
Discuss with paid preparer
Yes

Preparer

Firm
William R McLucas CPA PLLC
Address
326 N NC 16 Business Hwy, Denver, NC 28037
Preparer
William R McLucas
Phone
7049661201
Supplemental Narrative

Additional Explanations

General explanation attachment

“Form 990-ez part iii - organizations primary exempt purposeprovide teacher, student and school supplies and special award activities for students not provided by the school system”

Description of other expenses Part I line 16

“Description amountbeautification 7,250field trip support 1,000hospitality 8,990insurance 355positivity project 3,995professional development 790saxon 10,500supplies 52teacher classroom fund 14,164volunteer expenses 624”

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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JENNFIER ORTLEB
IRS990EZ/BooksInCareOfDetail/PhoneNum07047361958
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01774 ST JAMES CHURCH ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DENVER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028037
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt020443
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt047683
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt094264
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt027240
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0400
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt020443
IRS990EZ/Form990TotalAssetsGrp/EOYAmt047683
IRS990EZ/FundraisingGrossIncomeAmt047068
IRS990EZ/GrossReceiptsAmt0141332
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt020443
IRS990EZ/NetAssetsOrFundBalancesEOYAmt047683
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt020443
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt047683
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAIGE MCGUIRK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TRAVIS DEPREE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KASSIE WESTALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LISA TROFE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt047720
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE SCHEDULE O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED TEACHER, STUDENT AND SCHOOL SUPPLIES AND SPECIAL AWARD ACTIVITIES FOR STUDENTS NOT PROVIDED BY THE SCHOOL SYSTEM
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt046689
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt065972
IRS990EZ/SpecialEventsNetIncomeLossAmt0-18904
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt048120
IRS990EZ/TotalProgramServiceExpensesAmt046689
IRS990EZ/TotalRevenueAmt075360
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTPS://WWW.LCSNC.ORG/O/SJES/PAGE/PTO
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt094264
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt079509
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt082721
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt062525
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0320269
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt047068
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt046051
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt038200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt045906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt044492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0221717
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0541986
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0141332
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0125560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0120921
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt047156
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0107017
IRS990ScheduleA/Total509Grp/TotalAmt0541986
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0141332
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0125560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0120921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt047156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0107017
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0541986
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt087364
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt082236
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt05128
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt061342
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUN RUN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOOK FAIRS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt082236
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt019974
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt020883
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0123093
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt019974
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt015755
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt035729
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-25613
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt018319
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt061342
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt023482
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt019541
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990-EZ PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSEPROVIDE TEACHER, STUDENT AND SCHOOL SUPPLIES AND SPECIAL AWARD ACTIVITIES FOR STUDENTS NOT PROVIDED BY THE SCHOOL SYSTEM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTBEAUTIFICATION 7,250FIELD TRIP SUPPORT 1,000HOSPITALITY 8,990INSURANCE 355POSITIVITY PROJECT 3,995PROFESSIONAL DEVELOPMENT 790SAXON 10,500SUPPLIES 52TEACHER CLASSROOM FUND 14,164VOLUNTEER EXPENSES 624
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA TROFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07047361958
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST JAMES ELEMENTARY PTO
ReturnHeader/Filer/BusinessNameControlTxt0STJA
ReturnHeader/Filer/EIN0822173227
ReturnHeader/Filer/USAddress/AddressLine1Txt01774 ST JAMES CHURCH ROAD
ReturnHeader/Filer/USAddress/CityNm0DENVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028037
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274635130
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0William R McLucas CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0326 N NC 16 Business Hwy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Denver
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028037
ReturnHeader/PreparerPersonGrp/PhoneNum07049661201
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William R McLucas
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-22T09:54:10-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$47,683
Liabilities
$0
Net assets
$47,683
Revenue
$75,360
Expenses
$48,120
Net income
$27,240
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$1.25$1.25$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.75$0.48$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.63$0.60$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.67$0.62$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.39$0.38$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.76$0.65$0.11