Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Cms Hilltoppers PTO Inc
EIN 87-3270000 • 501(c)3 • Chardon, OH
Profile
To develop united efforts between educators and the general public to secure the highest advantage in physical, mental and moral education. To advance the educational needs of students attending chardon middle school.
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
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$36,512
Up $10,414 (+40%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$36,512
Up $10,414 (+40%) from 2024
Revenue
Up$40,716
Up $8,971 (+28%) from 2024
Expenses
Up$30,301
Up $3,749 (+14%) from 2024
Net Income
Up$10,415
Up $5,222 (+101%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $36,512
- Liabilities
- -
- Net assets
- $36,512
- Revenue
- $40,716
- Expenses
- $30,301
- Net income
- $10,415
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2024 to Jul 31, 2025
- Signed
- Aug 18, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $46,943
Mission and Program Overview
Mission
To develop united efforts between educators and the general public to secure the highest advantage in physical, mental and moral education. To advance the educational needs of students attending chardon middle school.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO FOSTER RELATIONSHIPS AND FAMILY INVOLVMENT AND PROVIDE FINANCIAL ASSISTANCE TO THE CHARDON MIDDLE SCHOOL COMMUNITY. | - | $18,500 |
| PARENT TEACHER ORGANIZATION | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TIANA VANCURA | President | - | $0 | - | - |
| MEGAN GHOBRIAL | Treasurer | - | $0 | - | - |
| CASEY PATERNITI | Co-Vice Pres | - | $0 | - | - |
| CHENETTE HART | Co-Vice Pres | - | $0 | - | - |
| KATHERINE MCCARTNEY | Secretary | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Parent Night Ou | $29,594 | $29,594 | $6,227 | $23,367 |
| Waldameer Ticke | $11,628 | $11,628 | - | $11,628 |
| Total Events | $41,222 | $41,222 | $6,227 | $34,995 |
Filing and Contact Details
Filer
- Filer Name
- Cms Hilltoppers Pto Inc
- EIN
- 87-3270000
- Phone
- 4402854062
- Address
- PO BOX 686, CHARDON, OH 44024
Signing Officer
- Name
- Megan Ghobrial
- Title
- Treasurer
- Phone
- 4402854062
- Signed
- 2025-08-18
Preparer
- Firm
- Nms Inc
- Address
- 121 SOUTH STREET, CHARDON, OH 44024-1300
- Preparer
- Patrick Vitelli CPA
- Phone
- 4402865222
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Waldameer ticket cost of goods sold 10,370 expenses office 411 insurance 100 government fees 395 back to school bash 2,011 recess items 595 end of year activities 2,493 family events 177 classroom celebrations 1,622 topper fest 1,050 glow dance 968 student appreciation/ince 748 hospitality 1,981 staff appreciation 1,834 donation to chardon lsd 4,638 reconcilation discrepanci 383 total 29,776”
Form 990-ez, Part III
“To develop united efforts between educators and the general public to secure the highest advantage in physical, mental and moral education. To advance the educational needs of students attending chardon middle school.”
Form 990-ez, Part III, Line 31
“Parent teacher organization”
Raw XML Appendix153 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MEGAN GHOBRIAL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4402854062 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 13740 MARLIN DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CHARDON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44024 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 26097 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 36512 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4255 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 10415 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 525 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 26097 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 36512 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 42688 |
| IRS990EZ/GrossReceiptsAmt | 0 | 46943 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 26097 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 36512 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 26097 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 36512 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TIANA VANCURA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MEGAN GHOBRIAL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CASEY PATERNITI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHENETTE HART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KATHERINE MCCARTNEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CO-VICE PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | CO-VICE PRES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 29776 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO DEVELOP UNITED EFFORTS BETWEEN EDUCATORS AND THE GENERAL PUBLIC TO SECURE THE HIGHEST ADVANTAGE IN PHYSICAL, MENTAL AND MORAL EDUCATION. TO ADVANCE THE EDUCATIONAL NEEDS OF STUDENTS ATTENDING CHARDON MIDDLE SCHOOL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO FOSTER RELATIONSHIPS AND FAMILY INVOLVMENT AND PROVIDE FINANCIAL ASSISTANCE TO THE CHARDON MIDDLE SCHOOL COMMUNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PARENT TEACHER ORGANIZATION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 18500 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 6227 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 36461 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 30301 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 18500 |
| IRS990EZ/TotalRevenueAmt | 0 | 40716 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4255 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2215 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4821 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 11341 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 42688 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 34342 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 49326 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 58121 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 184477 |
| 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 | 195818 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 46943 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 36557 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 54147 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 58171 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 195818 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 46943 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 36557 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 54147 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 58171 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 195818 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 6227 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | PARENT NIGHT OU |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | WALDAMEER TICKE |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 29594 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 11628 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 41222 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 29594 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 11628 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 41222 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 34995 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 6227 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 6227 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WALDAMEER TICKET COST OF GOODS SOLD 10,370 EXPENSES OFFICE 411 INSURANCE 100 GOVERNMENT FEES 395 BACK TO SCHOOL BASH 2,011 RECESS ITEMS 595 END OF YEAR ACTIVITIES 2,493 FAMILY EVENTS 177 CLASSROOM CELEBRATIONS 1,622 TOPPER FEST 1,050 GLOW DANCE 968 STUDENT APPRECIATION/INCE 748 HOSPITALITY 1,981 STAFF APPRECIATION 1,834 DONATION TO CHARDON LSD 4,638 RECONCILATION DISCREPANCI 383 TOTAL 29,776 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO DEVELOP UNITED EFFORTS BETWEEN EDUCATORS AND THE GENERAL PUBLIC TO SECURE THE HIGHEST ADVANTAGE IN PHYSICAL, MENTAL AND MORAL EDUCATION. TO ADVANCE THE EDUCATIONAL NEEDS OF STUDENTS ATTENDING CHARDON MIDDLE SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PARENT TEACHER ORGANIZATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MEGAN GHOBRIAL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4402854062 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CMS HILLTOPPERS PTO INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CMSH |
| ReturnHeader/Filer/EIN | 0 | 873270000 |
| ReturnHeader/Filer/PhoneNum | 0 | 4402854062 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 686 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CHARDON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44024 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341909930 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NMS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 121 SOUTH STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHARDON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 440241300 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4402865222 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PATRICK VITELLI CPA |
| ReturnHeader/ReturnTs | 0 | 2025-08-25T08:57:40-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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