Civic Intelligence

Van Wyck Elementary School PTO

990 • Fiscal year 2021 • EIN 83-0581821

Jul 01, 2020 to Jun 30, 2021 • Filed on Jan 25, 2022

4945 Charlotte HighwayLancaster, SC 29720

(803) 313-6650

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

77th percentile

33%

Higher net margin than 77% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

88th percentile

93%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

26th percentile

-30%

Faster revenue growth than 26% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$59,302

Up $28,635 (+93%) from 2020

Net Assets

Up

$59,302

Up $28,635 (+93%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$86,187

Down $36,360 (-30%) from 2020

Expenses

Down

$57,552

Down $57,658 (-50%) from 2020

Net Income

Up

$28,635

Up $21,298 (+290%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2018: $23,330Liabilities 2018: $0Net Assets 2018: $23,3302018Assets 2019: $23,330Liabilities 2019: $0Net Assets 2019: $23,3302019Assets 2020: $30,667Liabilities 2020: $0Net Assets 2020: $30,6672020Assets 2021: $59,302Liabilities 2021: $0Net Assets 2021: $59,3022021Assets 2022: $102,355Liabilities 2022: $0Net Assets 2022: $102,3552022Assets 2023: $136,193Liabilities 2023: $0Net Assets 2023: $136,1932023Assets 2024: $109,545Liabilities 2024: $0Net Assets 2024: $109,5452024Assets 2025: $80,477Liabilities 2025: $0Net Assets 2025: $80,4772025

Highlighted filing

2021

Assets$59,302
Liabilities$0
Net Assets$59,302

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2018: $121,836Expenses 2018: $98,506Net Income 2018: $23,3302018Revenue 2019: $121,836Expenses 2019: $98,506Net Income 2019: $23,3302019Revenue 2020: $122,547Expenses 2020: $115,210Net Income 2020: $7,3372020Revenue 2021: $86,187Expenses 2021: $57,552Net Income 2021: $28,6352021Revenue 2022: $127,502Expenses 2022: $84,449Net Income 2022: $43,0532022Revenue 2023: $84,883Expenses 2023: $51,045Net Income 2023: $33,8382023Revenue 2024: $122,085Expenses 2024: $148,733Net Income 2024: -$26,6482024Revenue 2025: $67,508Expenses 2025: $96,576Net Income 2025: -$29,0682025

Highlighted filing

2021

Revenue$86,187
Expenses$57,552
Net Income$28,635
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 25, 2022
Return Version
2020v4.1
Gross Receipts
$86,187
Mission and Program Overview

Mission

The pto is organized for the purporse of supporting and enhancing the educational experiences of the schools students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,667$59,302▲ $28,635
Total Assets$30,667$59,302▲ $28,635
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$30,667$59,302▲ $28,635
Total Net Assets Fund Balance$30,667$59,302▲ $28,635
Total Liabilities and Net Assets / Fund Balance$30,667$59,302▲ $28,635
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cathy PatrowicPresident
Katherine GrossVice President
Allyson ForeHospitality
Brooke YoungSecretary
Danielle GiudiceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$86,187
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,370
Change in Net Assets
$28,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Professional Fundraising Fees$39,657
Total Fundraising Expense$39,657
Other Expenses$17,895
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$39,657$39,657
Other Expenses$4,507--$4,507
Office Expenses-$2,267-$2,267
Total Functional Expenses$15,628$2,267$39,657$57,552
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$39,657

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Boosterthon$75,335$75,335$38,881$36,454
Total Events$75,335$75,335$38,881$36,454
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
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Any parent or guardian of a student at the school, the principal, or any teacher currently employed at the school may become a pto memeber. Each member shall pay annual membership dues of five dollars ($5.00) for individual membership or ten dollars ($10.00) for family membership to the pto. Only members in good standing (who have paid their annual dues at least 14 calendar days prior to a pto meeting) shall be eligible to vote or serve on the executive board. Each invdividual, paying member shall have one vote. Voting my take place by voice or, upon request, by written ballot or at time may be required by email. A vote will be taken on all matters involving expenditure of pto funds, and any other items determined significant enough by the officers. A

Member election for additional members Part VI line 7A

The officers shall consist of an elected president, vice president, secretary, and treasurer. Only memebers in good standing (who have paid their annual dues at least 14 calendar days prior to a pto meeting) shall be eligible to serve in any officer or chair position. Nominations for officers positions shall be submitted at the april pto meeting by the nominating committee. At this meeting, additional nominations may also be made by the pto membership. Voting shall take place by written ballot at the may pto meeting. Officers shall be elected for a term of two calendar years (beginning july 1st and ending on the following june 30th) by the general pto membership.

Governing body decisions Part VI line 7B

A vote will be taken on all matters involving expenditure of pto funds, and any other items determined significant enough by the officers. When a vote has been requested of an item, the person requesting the funds will explain the purpose and use of the item. Any questions, or discussion will then be entertained. After discussion, a motion can be made and seconded. There will be no more disucssion after a motion has been seconded. The president will restate the motion and call for a voice vote. If the voice vote is too close to accurately determine, a show of hands can and will be used. The secretary will list the motion, the second, and the outcome of the vote in the minutes. If a show of hands was needed to determine the vote, the vote count will also be included in the minutes.

Form 990 governing body review Part VI line 11

The president of the pto confirmed that all officers have received and reviewed a copy of the 990. A copy was provided to the president and treasurer, and distributed it to the rest of the governing body.

Governing documents etc available to public Part VI line 19

The ptos by-laws and meeting minutes are avalible on the website.

Filing and Contact Details

Filer

Filer Name
Van Wyck Elementary School Pto
EIN
83-0581821
Address
4945 CHARLOTTE HIGHWAY, LANCASTER, SC 29720

Signing Officer

Name
Cathy Patrowic
Title
President
Phone
7042371714
Signed
2022-01-25
Discuss with paid preparer
Yes

Organization Details

Formed
2018
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
124

Preparer

Firm
Gary M Prusiensky CPA Pc
Address
17210 LANCASTER HWY SUITE 405, Charlotte, NC 28277
Preparer
Gary M Prusiensky CPA
Phone
9802371714
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY PARENT OR GUARDIAN OF A STUDENT AT THE SCHOOL, THE PRINCIPAL, OR ANY TEACHER CURRENTLY EMPLOYED AT THE SCHOOL MAY BECOME A PTO MEMEBER. EACH MEMBER SHALL PAY ANNUAL MEMBERSHIP DUES OF FIVE DOLLARS ($5.00) FOR INDIVIDUAL MEMBERSHIP OR TEN DOLLARS ($10.00) FOR FAMILY MEMBERSHIP TO THE PTO. ONLY MEMBERS IN GOOD STANDING (WHO HAVE PAID THEIR ANNUAL DUES AT LEAST 14 CALENDAR DAYS PRIOR TO A PTO MEETING) SHALL BE ELIGIBLE TO VOTE OR SERVE ON THE EXECUTIVE BOARD. EACH INVDIVIDUAL, PAYING MEMBER SHALL HAVE ONE VOTE. VOTING MY TAKE PLACE BY VOICE OR, UPON REQUEST, BY WRITTEN BALLOT OR AT TIME MAY BE REQUIRED BY EMAIL. A VOTE WILL BE TAKEN ON ALL MATTERS INVOLVING EXPENDITURE OF PTO FUNDS, AND ANY OTHER ITEMS DETERMINED SIGNIFICANT ENOUGH BY THE OFFICERS. A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS SHALL CONSIST OF AN ELECTED PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER. ONLY MEMEBERS IN GOOD STANDING (WHO HAVE PAID THEIR ANNUAL DUES AT LEAST 14 CALENDAR DAYS PRIOR TO A PTO MEETING) SHALL BE ELIGIBLE TO SERVE IN ANY OFFICER OR CHAIR POSITION. NOMINATIONS FOR OFFICERS POSITIONS SHALL BE SUBMITTED AT THE APRIL PTO MEETING BY THE NOMINATING COMMITTEE. AT THIS MEETING, ADDITIONAL NOMINATIONS MAY ALSO BE MADE BY THE PTO MEMBERSHIP. VOTING SHALL TAKE PLACE BY WRITTEN BALLOT AT THE MAY PTO MEETING. OFFICERS SHALL BE ELECTED FOR A TERM OF TWO CALENDAR YEARS (BEGINNING JULY 1ST AND ENDING ON THE FOLLOWING JUNE 30TH) BY THE GENERAL PTO MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A VOTE WILL BE TAKEN ON ALL MATTERS INVOLVING EXPENDITURE OF PTO FUNDS, AND ANY OTHER ITEMS DETERMINED SIGNIFICANT ENOUGH BY THE OFFICERS. WHEN A VOTE HAS BEEN REQUESTED OF AN ITEM, THE PERSON REQUESTING THE FUNDS WILL EXPLAIN THE PURPOSE AND USE OF THE ITEM. ANY QUESTIONS, OR DISCUSSION WILL THEN BE ENTERTAINED. AFTER DISCUSSION, A MOTION CAN BE MADE AND SECONDED. THERE WILL BE NO MORE DISUCSSION AFTER A MOTION HAS BEEN SECONDED. THE PRESIDENT WILL RESTATE THE MOTION AND CALL FOR A VOICE VOTE. IF THE VOICE VOTE IS TOO CLOSE TO ACCURATELY DETERMINE, A SHOW OF HANDS CAN AND WILL BE USED. THE SECRETARY WILL LIST THE MOTION, THE SECOND, AND THE OUTCOME OF THE VOTE IN THE MINUTES. IF A SHOW OF HANDS WAS NEEDED TO DETERMINE THE VOTE, THE VOTE COUNT WILL ALSO BE INCLUDED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT OF THE PTO CONFIRMED THAT ALL OFFICERS HAVE RECEIVED AND REVIEWED A COPY OF THE 990. A COPY WAS PROVIDED TO THE PRESIDENT AND TREASURER, AND DISTRIBUTED IT TO THE REST OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PTOS BY-LAWS AND MEETING MINUTES ARE AVALIBLE ON THE WEBSITE.
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VAN WYCK ELEMENTARY SCHOOL PTO
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ReturnHeader/Filer/USAddress/AddressLine1Txt04945 CHARLOTTE HIGHWAY
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARY M PRUSIENSKY CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017210 LANCASTER HWY SUITE 405
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charlotte
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ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary M Prusiensky CPA
ReturnHeader/ReturnTs02022-02-03T09:58:28-05:00
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