Civic Intelligence

Parent Booster USA Inc

990EZ • Fiscal year 2024 • EIN 83-4623926

Jul 01, 2023 to Jun 30, 2024 • Filed on Aug 12, 2024

Organization ProfileWWW.WHITLOWPTO.ORG
3655 Castleberry RoadCumming, GA 30040

(770) 886-3829

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.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

29th percentile

-7.9%

Higher net margin than 29% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

15th percentile

-36%

Faster asset growth than 15% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-30%

Faster revenue growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$5,366

Down $3,067 (-36%) from 2023

Net Assets

Down

$5,366

Down $3,067 (-36%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin29th percentile

Revenue

Down

$38,605

Down $16,667 (-30%) from 2023

Expenses

Down

$41,673

Down $13,789 (-25%) from 2023

Net Income

Down

-$3,068

Down $2,878 (-1515%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$60K$40K$20K$0Assets 2020: $9,949Liabilities 2020: $0Net Assets 2020: $9,9492020Assets 2021: $52,865Liabilities 2021: $0Net Assets 2021: $52,8652021Assets 2022: $8,623Liabilities 2022: $0Net Assets 2022: $8,6232022Assets 2023: $8,433Liabilities 2023: $0Net Assets 2023: $8,4332023Assets 2024: $5,366Liabilities 2024: $0Net Assets 2024: $5,3662024Assets 2025: $12,658Liabilities 2025: $0Net Assets 2025: $12,6582025

Highlighted filing

2024

Assets$5,366
Liabilities$0
Net Assets$5,366
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $60,539Expenses 2020: $50,590Net Income 2020: $9,9492020Revenue 2021: $65,430Expenses 2021: $22,514Net Income 2021: $42,9162021Revenue 2022: $57,401Expenses 2022: $101,643Net Income 2022: -$44,2422022Revenue 2023: $55,272Expenses 2023: $55,462Net Income 2023: -$1902023Revenue 2024: $38,605Expenses 2024: $41,673Net Income 2024: -$3,0682024Revenue 2025: $29,452Expenses 2025: $22,161Net Income 2025: $7,2912025

Highlighted filing

2024

Revenue$38,605
Expenses$41,673
Net Income-$3,068
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 12, 2024
Return Version
2023v5.0
Gross Receipts
$59,934
Mission and Program Overview

Mission

Child Advocacy

Program Services

DescriptionGrantsExpenses
FUNDING FOR GRADE LEVEL GRANTS TO ENHANCE AND SUPPLEMENT THE CURRICULUM.-$15,980
FUNDING FOR SCHOOL IMPROVEMENTS TO ENHANCE AND SUPPLEMENT THE CURRICULUM.-$8,886
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JESSICA TAYLORPresidentPT$0--
CAIERSTON CREETreasurerPT$0--
WHITNEY VOLLMERVP - Hospita-$0--
CHRISTY COLONVP - Members-$0--
LISA FORTIERSecretary-$0--
JENN CHIOVAROVP - Fundrai-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Fundraiser$32,042$32,042-$32,042
Other$11,547$11,547$15,655$-4,108
Total Events$55,775$55,775$21,329$34,446
Filing and Contact Details

Filer

Filer Name
Whitlow Elementary School Pto Inc
EIN
83-4623926
Phone
7708863829
Address
3655 CASTLEBERRY ROAD, CUMMING, GA 30040

Signing Officer

Name
Caierston Cree
Title
Treasurer
Phone
6789655090
Signed
2024-08-12
Discuss with paid preparer
Yes

Preparer

Firm
Burns & Herring LLC
Address
303 JESSE JEWELL PARKWAY SE STE 30, GAINESVILLE, GA 30501
Preparer
Julia V Amendola
Phone
7705368204
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Cash contribution: 24,865”

Form 990-ez, Part I, Line 16

“Expenses bank fees 403 insurance 695 office expense 1,260 website 1,200 parent booster renewal 320 5th grade celebration 2,522 hospitality 6,746 movie night 1,579 international night 751 school celebrations 382 total 15,858”

Raw XML Appendix165 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/PersonNm0CAIERSTON CREE
IRS990EZ/BooksInCareOfDetail/PhoneNum03036415812
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03655 CASTLEBERRY ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CUMMING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030040
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt08434
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05366
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01453
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3068
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0950
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt08434
IRS990EZ/Form990TotalAssetsGrp/EOYAmt05366
IRS990EZ/FundraisingGrossIncomeAmt055775
IRS990EZ/GrantsAndSimilarAmountsPaidAmt024865
IRS990EZ/GrossReceiptsAmt059934
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt02706
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt08434
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05366
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt08434
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05366
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt18.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JESSICA TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CAIERSTON CREE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WHITNEY VOLLMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CHRISTY COLON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LISA FORTIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JENN CHIOVARO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP - HOSPITA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP - MEMBERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VP - FUNDRAI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt015858
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CHILD ADVOCACY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FUNDING FOR GRADE LEVEL GRANTS TO ENHANCE AND SUPPLEMENT THE CURRICULUM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1FUNDING FOR SCHOOL IMPROVEMENTS TO ENHANCE AND SUPPLEMENT THE CURRICULUM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015980
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt18886
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt021329
IRS990EZ/SpecialEventsNetIncomeLossAmt034446
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt041673
IRS990EZ/TotalProgramServiceExpensesAmt024866
IRS990EZ/TotalRevenueAmt038605
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WHITLOWPTO.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01453
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05174
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt09265
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt07502
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt034875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt058269
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt058481
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt062985
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt064430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt066128
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt040602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0292626
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0350895
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt059934
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt068159
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt073695
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt073630
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt075477
IRS990ScheduleA/Total509Grp/TotalAmt0350895
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt059934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt068159
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt073695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt073630
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt075477
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0350895
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021329
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0OTHER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FALL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011547
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt032042
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt012186
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt055775
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011547
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt032042
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt012186
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt055775
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt034446
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05674
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021329
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015655
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 24,865
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BANK FEES 403 INSURANCE 695 OFFICE EXPENSE 1,260 WEBSITE 1,200 PARENT BOOSTER RENEWAL 320 5TH GRADE CELEBRATION 2,522 HOSPITALITY 6,746 MOVIE NIGHT 1,579 INTERNATIONAL NIGHT 751 SCHOOL CELEBRATIONS 382 TOTAL 15,858
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAIERSTON CREE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06789655090
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHITLOW ELEMENTARY SCHOOL PTO INC
ReturnHeader/Filer/BusinessNameControlTxt0WHIT
ReturnHeader/Filer/EIN0834623926
ReturnHeader/Filer/PhoneNum07708863829
ReturnHeader/Filer/USAddress/AddressLine1Txt03655 CASTLEBERRY ROAD
ReturnHeader/Filer/USAddress/CityNm0CUMMING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030040
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453951281
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURNS & HERRING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0303 JESSE JEWELL PARKWAY SE STE 30
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GAINESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030501
ReturnHeader/PreparerPersonGrp/PhoneNum07705368204
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JULIA V AMENDOLA
ReturnHeader/ReturnTs02024-08-13T09:14:35-04:00
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
$5,366
Liabilities
$0
Net assets
$5,366
Revenue
$38,605
Expenses
$41,673
Net income
-$3,068
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.29$0.22$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.39$0.42$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.55$0.55$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.57$1.02$0.44
2021Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.65$0.23$0.43
2020Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.61$0.51$0.10