Civic Intelligence

St. James Elementary PTO

990EZ • Fiscal year 2023 • EIN 82-2173227

Jul 01, 2022 to Jun 30, 2023 • Filed on Apr 30, 2024

Organization ProfileSTJAMESELEMENTARYPTO.CH2V.COM
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.

2023 filings • NTEE B94 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.00x

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

2023 filings • NTEE B94 • <$500k nonprofits • Source year 2023

Net Margin

46th percentile

5.4%

Higher net margin than 46% of similar nonprofits.

2023 filings • NTEE B94 • <$500k nonprofits • Source year 2023

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.

2023 filings • NTEE B94 • <$500k nonprofits • Source year 2023

Asset Growth

65th percentile

20%

Faster asset growth than 65% of similar nonprofits.

2023 filings • NTEE B94 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

30th percentile

-5.7%

Faster revenue growth than 30% of similar nonprofits.

2023 filings • NTEE B94 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$20,443

Up $3,436 (+20%) from 2022

Net Assets

Up

$20,443

Up $3,436 (+20%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin46th percentile

Revenue

Down

$63,233

Down $3,855 (-5.7%) from 2022

Expenses

Down

$59,797

Down $2,028 (-3.3%) from 2022

Net Income

Down

$3,436

Down $1,827 (-35%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth65th 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

2023

Assets$20,443
Liabilities$0
Net Assets$20,443
Open 2023 Filing

Operations Trend

Revenue Growth30th 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

2023

Revenue$63,233
Expenses$59,797
Net Income$3,436
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Apr 30, 2024
Return Version
2022v5.0
Gross Receipts
$125,560
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-$58,917
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$71,745-$21,695-
Book Fair$18,997$18,997$19,478$-481
Total Events$104,801$33,056$53,643$-20,587
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
2024-04-30
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 amountbank fees 67hospitality 19,727field trip support 896insurance 355reading counts 930supplies 31teacher classroom fund 13,670volunteer expenses 27beautification 7,122playground 16,572”

Raw XML Appendix174 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/PersonNm0LISA TROFE
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/BOYAmt017007
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt020443
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt079509
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03436
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0400
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017007
IRS990EZ/Form990TotalAssetsGrp/EOYAmt020443
IRS990EZ/FundraisingGrossIncomeAmt046051
IRS990EZ/GrossReceiptsAmt0125560
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017007
IRS990EZ/NetAssetsOrFundBalancesEOYAmt020443
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017007
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt020443
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/OtherExpensesTotalAmt059397
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/ProgramServiceExpensesAmt058917
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt062327
IRS990EZ/SpecialEventsNetIncomeLossAmt0-16276
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt059797
IRS990EZ/TotalProgramServiceExpensesAmt058917
IRS990EZ/TotalRevenueAmt063233
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0HTTPS://STJAMESELEMENTARYPTO.CH2V.COM/
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt079509
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt082721
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt062525
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt070687
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0296692
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt046051
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt038200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt045906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt044492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt048470
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0223119
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0519811
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0125560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0120921
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt047156
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0107017
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0119157
IRS990ScheduleA/Total509Grp/TotalAmt0519811
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0125560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0120921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt047156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0107017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0119157
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0519811
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt071745
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt071745
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt053643
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUN RUN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOOK FAIR
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt071745
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt014059
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0104801
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt014059
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt033056
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-20587
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt012470
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt053643
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021695
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt019478
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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 AMOUNTBANK FEES 67HOSPITALITY 19,727FIELD TRIP SUPPORT 896INSURANCE 355READING COUNTS 930SUPPLIES 31TEACHER CLASSROOM FUND 13,670VOLUNTEER EXPENSES 27BEAUTIFICATION 7,122PLAYGROUND 16,572
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA TROFE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07047361958
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-30
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/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/PreparationDt02024-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0William R McLucas
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-10T10:26:09-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TROFE
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$20,443
Liabilities
$0
Net assets
$20,443
Revenue
$63,233
Expenses
$59,797
Net income
$3,436
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