Civic Intelligence

Rollings Middle School of Arts Ptsa

EIN 90-1119175 • 501(c)3 • Summerville, SC

Profile

EDUCATIONAL CHARITABLE

1635 Beech Hill RoadSummerville, SC 29485

ddtwo.org/RMSA

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

33rd percentile

-7.7%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

44th percentile

-6.2%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

-4.0%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$36,927

Down $2,455 (-6.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$36,927

Down $2,455 (-6.2%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin33rd percentile

Revenue

Down

$31,728

Down $1,318 (-4.0%) from 2024

Expenses

Down

$34,183

Down $6,147 (-15%) from 2024

Net Income

Up

-$2,455

Up $4,829 (+66%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2015: $19,071Liabilities 2015: $02015Assets 2016: $23,879Liabilities 2016: $02016Assets 2017: $15,726Liabilities 2017: $02017Assets 2018: $10,688Liabilities 2018: $02018Assets 2019: $17,701Liabilities 2019: $02019Assets 2020: $14,899Liabilities 2020: $02020Assets 2021: $10,257Net Assets 2021: $10,2572021Assets 2022: $25,862Liabilities 2022: $0Net Assets 2022: $25,8622022Assets 2023: $46,666Liabilities 2023: $0Net Assets 2023: $46,6662023Assets 2024: $39,382Liabilities 2024: $0Net Assets 2024: $39,3822024Assets 2025: $36,927Liabilities 2025: $0Net Assets 2025: $36,9272025

Highlighted filing

2025

Assets$36,927
Liabilities$0
Net Assets$36,927
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2015: $24,573Expenses 2015: $20,691Net Income 2015: $3,8822015Revenue 2016: $19,698Expenses 2016: $14,890Net Income 2016: $4,8082016Revenue 2017: $51,002Expenses 2017: $57,090Net Income 2017: -$6,0882017Revenue 2018: $27,000Expenses 2018: $31,205Net Income 2018: -$4,2052018Revenue 2019: $28,230Expenses 2019: $21,217Net Income 2019: $7,0132019Revenue 2020: $21,620Expenses 2020: $24,422Net Income 2020: -$2,8022020Revenue 2021: $10,830Expenses 2021: $15,472Net Income 2021: -$4,6422021Revenue 2022: $25,553Expenses 2022: $9,948Net Income 2022: $15,6052022Revenue 2023: $41,007Expenses 2023: $20,203Net Income 2023: $20,8042023Revenue 2024: $33,046Expenses 2024: $40,330Net Income 2024: -$7,2842024Revenue 2025: $31,728Expenses 2025: $34,183Net Income 2025: -$2,4552025

Highlighted filing

2025

Revenue$31,728
Expenses$34,183
Net Income-$2,455
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$36,927
Liabilities
$0
Net assets
$36,927
Revenue
$31,728
Expenses
$34,183
Net income
-$2,455
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.9$0.00$36.9$31.7$34.2$2.46
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.4$0.00$39.4$33.0$40.3$7.28
2023Detailed filing. Detailed filing data is available for this year.$46.7$0.00$46.7$41.0$20.2$20.8
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.9$0.00$25.9$25.6$9.95$15.6
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$10.3$10.8$15.5$4.64
2020Summary only. Only limited summary data is available for this year.$14.9$0.00$21.6$24.4$2.80
2019Summary only. Only limited summary data is available for this year.$17.7$0.00$28.2$21.2$7.01
2018Summary only. Only limited summary data is available for this year.$10.7$0.00$27.0$31.2$4.21
2017Summary only. Only limited summary data is available for this year.$15.7$0.00$51.0$57.1$6.09
2016Summary only. Only limited summary data is available for this year.$23.9$0.00$19.7$14.9$4.81
2015Summary only. Only limited summary data is available for this year.$19.1$0.00$24.6$20.7$3.88
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$98,335
Mission and Program Overview

Mission

EDUCATIONAL/CHARITABLE

EDUCATIONAL CHARITABLE

Program Services

DescriptionGrantsExpenses
School Gifts: Benefits for School in General (not possible without this funding)-$11,913
Teacher & Volunteer Support: Teacher & Volunteer appreciation, Mini Grants to allow teachers to purchase enhancements for learning experience-$6,297
Student Incentives & Awards-$459
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mandy T SchererTreasurer-$0--
Carrie CrosbyPresident-$0--
Cortney NortonVice President-$0--
Jessica GreenSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Rollings Middle School of Arts PTSA
EIN
90-1119175
Address
1635 Beech Hill Road, Summerville, SC 29485

Signing Officer

Name
Mandy Scherer
Title
Treasurer
Phone
8437297646
Signed
2023-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Terry Nolan CPA
Address
PO Box 3066, Summerville, SC 29484
Preparer
Teresa Nolan
Phone
8438518880
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountSchool Support 11,913Academic Awards 459Teacher Volunteer Support 6,297Insurance Bonding 180Training Leadership 714Accountant Fees 640”

Raw XML Appendix167 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0Mandy T Scherer
CompensationExplanation/CompensationExplanationGrp/PersonNm1Carrie Crosby
CompensationExplanation/CompensationExplanationGrp/PersonNm2Cortney Norton
CompensationExplanation/CompensationExplanationGrp/PersonNm3Jessica Green
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0Voluntary Position - Middle School Parent Teacher Association - no pay involved
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt1Voluntary Position - Middle School Parent Teacher Association - no pay involved
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt2Voluntary Position - Middle School Parent Teacher Association - no pay involved
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt3Voluntary Position - Middle School Parent Teacher Association - no pay involved
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Mandy T Scherer
IRS990EZ/BooksInCareOfDetail/PhoneNum08437297646
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01635 Beech Hill Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Summerville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029485
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt025862
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt046666
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0420
IRS990EZ/CostOfGoodsSoldAmt048524
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt020804
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt025862
IRS990EZ/Form990TotalAssetsGrp/EOYAmt046666
IRS990EZ/FundraisingGrossIncomeAmt014697
IRS990EZ/GrossProfitLossSlsOfInvntryAmt034577
IRS990EZ/GrossReceiptsAmt098335
IRS990EZ/GrossSalesOfInventoryAmt083101
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0117
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt025862
IRS990EZ/NetAssetsOrFundBalancesEOYAmt046666
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt025862
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt046666
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
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/PersonNm0Mandy T Scherer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Carrie Crosby
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Cortney Norton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Jessica Green
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt020203
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATIONAL CHARITABLE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0School Gifts: Benefits for School in General (not possible without this funding)
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Student Incentives & Awards
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Teacher & Volunteer Support: Teacher & Volunteer appreciation, Mini Grants to allow teachers to purchase enhancements for learning experience
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt011913
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1459
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt26297
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt08804
IRS990EZ/SpecialEventsNetIncomeLossAmt05893
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt020203
IRS990EZ/TotalProgramServiceExpensesAmt018669
IRS990EZ/TotalRevenueAmt041007
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0ddtwo.org/RMSA
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0437
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01389
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02390
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05302
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt083101
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt065573
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt027777
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt049250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt064854
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0290555
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0295857
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt083538
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt065573
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt029166
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt050336
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt067244
IRS990ScheduleA/Total509Grp/TotalAmt0295857
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt083538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt065573
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt029166
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt050336
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt067244
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0295857
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountSchool Support 11,913Academic Awards 459Teacher Volunteer Support 6,297Insurance Bonding 180Training Leadership 714Accountant Fees 640
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description 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/PersonNm0Mandy Scherer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08437297646
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rollings Middle School of Arts PTSA
ReturnHeader/Filer/BusinessNameControlTxt0ROLL
ReturnHeader/Filer/EIN0901119175
ReturnHeader/Filer/USAddress/AddressLine1Txt01635 Beech Hill Road
ReturnHeader/Filer/USAddress/CityNm0Summerville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029485
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843812056
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Terry Nolan CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 3066
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Summerville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029484
ReturnHeader/PreparerPersonGrp/PhoneNum08438518880
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Teresa Nolan
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-15T14:16:26-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Mandy
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Scherer
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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