Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Bowens Corner Elementary PTO
EIN 83-2244097 • 501(c)3 • Hanahan, SC
Profile
The parent teacher organization's goal is to enhance and support the educational experience at bowen's corner elementary school. Support the development of a closer connection between school and home by encouraging parent involvement. In addition, the organization supports a safe and quality environment for education by providing supplies and event funding. Many volunteer members provide on site support to the faculty and staff.
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
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$27,459
Down $8,901 (-24%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$27,459
Down $8,901 (-24%) from 2024
Revenue
Down$40,423
Down $21,519 (-35%) from 2024
Expenses
Down$49,324
Down $32,410 (-40%) from 2024
Net Income
Up-$8,901
Up $10,891 (+55%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $27,459
- Liabilities
- -
- Net assets
- $27,459
- Revenue
- $40,423
- Expenses
- $49,324
- Net income
- -$8,901
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 13, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $40,423
Mission and Program Overview
Mission
The parent teacher organization's goal is to enhance and support the educational experience at bowen's corner elementary school. Support the development of a closer connection between school and home by encouraging parent involvement. In addition, the organization supports a safe and quality environment for education by providing supplies and event funding. Many volunteer members provide on site support to the faculty and staff.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SUPPLIES FOR SUPPORT OF EDUCATIONAL PROGRAMS FOR THE CHILDREN OF BOWENS CORNER ELEMENTARY SCHOOL. INCLUDES SUPPORT OF SPIRIT EVENTS AND PARADES TO INCREASE THE CHILDREN'S LOVE OF LEARNING AND TEAM SKILLS. | - | $36,617 |
| SUPPORT OF TEACHERS AT BOWEN'S CORNER ELEMENTARY. BUILD A SENSE OF COMMUNITY AND PROVIDE A SUPPORTIVE WORK ENVIRONMENT. | - | $8,829 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| THERESA CIRINCIONE | President | PT | $0 | - | - |
| AMANDA MOSKO | Co-Vice Pres | PT | $0 | - | - |
| SARA HOLE | Co-Vice Pres | PT | $0 | - | - |
| HEATHER HERRING | Co-Treasurer | PT | $0 | - | - |
| MELISSA RAFTE | Co-Treasurer | PT | $0 | - | - |
| SHEENA MAURER | Parliamentar | PT | $0 | - | - |
| KATIE LEVIN | Secretary | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Bowens Corner Elementary Pto
- EIN
- 83-2244097
- Phone
- 8432004486
- Address
- 1173 WILLIAMS LN, HANAHAN, SC 29410
Signing Officer
- Name
- Melissa Rafte
- Title
- Co-treasurer
- Signed
- 2025-11-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Moore Beauston & Woodham LLC
- Address
- 4401 BELLE OAKS DR STE 100, N CHARLESTON, SC 29405-8526
- Preparer
- Stephanie Pritchett CPA
- Phone
- 8437665010
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office expense 2,067 miscellaneous expense 131 supplies 22,358 meals and teacher support 8,829 tax preparation 400 event expense and spirit 13,760 sc renewal fee 50 insurance 499 total 48,094”
Form 990-ez, Part III
“The parent teacher organization's goal is to enhance and support the educational experience at bowen's corner elementary school. Support the development of a closer connection between school and home by encouraging parent involvement. In addition, the organization supports a safe and quality environment for education by providing supplies and event funding. Many volunteer members provide on site support to the faculty and staff.”
Raw XML Appendix143 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.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HANAHAN |
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| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -8901 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 36360 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 27459 |
| IRS990EZ/GrossReceiptsAmt | 0 | 40423 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 36360 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 27459 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 36360 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 27459 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1230 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 10.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SARA HOLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | HEATHER HERRING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MELISSA RAFTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | SHEENA MAURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KATIE LEVIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CO-VICE PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CO-VICE PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | CO-TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | CO-TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | PARLIAMENTAR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 48094 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PARENT TEACHER ORGANIZATION'S GOAL IS TO ENHANCE AND SUPPORT THE EDUCATIONAL EXPERIENCE AT BOWEN'S CORNER ELEMENTARY SCHOOL. SUPPORT THE DEVELOPMENT OF A CLOSER CONNECTION BETWEEN SCHOOL AND HOME BY ENCOURAGING PARENT INVOLVEMENT. IN ADDITION, THE ORGANIZATION SUPPORTS A SAFE AND QUALITY ENVIRONMENT FOR EDUCATION BY PROVIDING SUPPLIES AND EVENT FUNDING. MANY VOLUNTEER MEMBERS PROVIDE ON SITE SUPPORT TO THE FACULTY AND STAFF. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SUPPLIES FOR SUPPORT OF EDUCATIONAL PROGRAMS FOR THE CHILDREN OF BOWENS CORNER ELEMENTARY SCHOOL. INCLUDES SUPPORT OF SPIRIT EVENTS AND PARADES TO INCREASE THE CHILDREN'S LOVE OF LEARNING AND TEAM SKILLS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | SUPPORT OF TEACHERS AT BOWEN'S CORNER ELEMENTARY. BUILD A SENSE OF COMMUNITY AND PROVIDE A SUPPORTIVE WORK ENVIRONMENT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 36617 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 8829 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 49324 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 45446 |
| IRS990EZ/TotalRevenueAmt | 0 | 40423 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | BOCOPTO.MEMBERSHIPTOOLKIT.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 40423 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 61942 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 70888 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 68558 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 48548 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 290359 |
| 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 | 290359 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 40423 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 61942 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 70888 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 68558 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 48548 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 290359 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 40423 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 61942 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 70888 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 68558 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 48548 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 290359 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSE 2,067 MISCELLANEOUS EXPENSE 131 SUPPLIES 22,358 MEALS AND TEACHER SUPPORT 8,829 TAX PREPARATION 400 EVENT EXPENSE AND SPIRIT 13,760 SC RENEWAL FEE 50 INSURANCE 499 TOTAL 48,094 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE PARENT TEACHER ORGANIZATION'S GOAL IS TO ENHANCE AND SUPPORT THE EDUCATIONAL EXPERIENCE AT BOWEN'S CORNER ELEMENTARY SCHOOL. SUPPORT THE DEVELOPMENT OF A CLOSER CONNECTION BETWEEN SCHOOL AND HOME BY ENCOURAGING PARENT INVOLVEMENT. IN ADDITION, THE ORGANIZATION SUPPORTS A SAFE AND QUALITY ENVIRONMENT FOR EDUCATION BY PROVIDING SUPPLIES AND EVENT FUNDING. MANY VOLUNTEER MEMBERS PROVIDE ON SITE SUPPORT TO THE FACULTY AND STAFF. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MELISSA RAFTE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CO-TREASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BOWENS CORNER ELEMENTARY PTO |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOWE |
| ReturnHeader/Filer/EIN | 0 | 832244097 |
| ReturnHeader/Filer/PhoneNum | 0 | 8432004486 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1173 WILLIAMS LN |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HANAHAN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29410 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 570966291 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MOORE BEAUSTON & WOODHAM LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4401 BELLE OAKS DR STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | N CHARLESTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 294058526 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8437665010 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEPHANIE PRITCHETT CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T12:09:29-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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