Civic Intelligence

Brighton Parent Teacher Organization

990 • Fiscal year 2018 • EIN 91-1866423

Sep 01, 2017 to Aug 31, 2018 • Filed on Jun 18, 2019

21705 58th Avenue WestMountlake Terrace, WA 98043

(425) 672-4430

Siviq Scores

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

Liabilities / Assets

70th percentile

0.03x

Higher debt load relative to assets than 70% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

42nd percentile

0.3%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

50th percentile

1.6%

Faster asset growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

53rd percentile

2.9%

Faster revenue growth than 53% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$213,581

Up $3,264 (+1.6%) from 2017

Net Assets

Up

$207,196

Up $216 (+0.1%) from 2017

Liabilities

Up

$6,385

Up $3,048 (+91%) from 2017

Revenue

Up

$81,640

Up $2,296 (+2.9%) from 2017

Expenses

Up

$81,424

Up $6,822 (+9.1%) from 2017

Net Income

Down

$216

Down $4,526 (-95%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $168,092Liabilities 2011: $2,063Net Assets 2011: $166,0292011Assets 2012: $180,742Liabilities 2012: $9,536Net Assets 2012: $171,2062012Assets 2013: $177,918Liabilities 2013: $13,970Net Assets 2013: $163,9482013Assets 2014: $165,473Liabilities 2014: $2,167Net Assets 2014: $163,3062014Assets 2015: $165,918Liabilities 2015: $4,893Net Assets 2015: $161,0252015Assets 2016: $205,116Liabilities 2016: $2,878Net Assets 2016: $202,2382016Assets 2017: $210,317Liabilities 2017: $3,337Net Assets 2017: $206,9802017Assets 2018: $213,581Liabilities 2018: $6,385Net Assets 2018: $207,1962018Assets 2019: $195,540Liabilities 2019: $6,827Net Assets 2019: $188,7132019Assets 2020: $177,562Liabilities 2020: $10,346Net Assets 2020: $167,2162020Assets 2021: $177,601Liabilities 2021: $12,640Net Assets 2021: $164,9612021Assets 2022: $177,079Liabilities 2022: $7,227Net Assets 2022: $169,8522022Assets 2023: $206,229Liabilities 2023: $6,317Net Assets 2023: $199,9122023Assets 2024: $202,660Net Assets 2024: $202,6602024

Highlighted filing

2018

Assets$213,581
Liabilities$6,385
Net Assets$207,196

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $92,331Expenses 2011: $87,117Net Income 2011: $5,2142011Expenses 2012: $80,5502012Expenses 2013: $86,5992013Revenue 2014: $73,699Expenses 2014: $74,341Net Income 2014: -$6422014Revenue 2015: $62,199Expenses 2015: $64,392Net Income 2015: -$2,1932015Revenue 2016: $106,833Expenses 2016: $65,620Net Income 2016: $41,2132016Revenue 2017: $79,344Expenses 2017: $74,602Net Income 2017: $4,7422017Revenue 2018: $81,640Expenses 2018: $81,424Net Income 2018: $2162018Revenue 2019: $66,571Expenses 2019: $85,054Net Income 2019: -$18,4832019Revenue 2020: $9,976Expenses 2020: $31,473Net Income 2020: -$21,4972020Revenue 2021: $28,451Expenses 2021: $30,706Net Income 2021: -$2,2552021Revenue 2022: $67,036Expenses 2022: $62,145Net Income 2022: $4,8912022Revenue 2023: $116,003Expenses 2023: $85,942Net Income 2023: $30,0612023Revenue 2024: $117,346Expenses 2024: $114,598Net Income 2024: $2,7482024

Highlighted filing

2018

Revenue$81,640
Expenses$81,424
Net Income$216
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jun 18, 2019
Return Version
2017v2.3
Gross Receipts
$228,054
Mission and Program Overview

Mission

Educational and personal enrichment

To provide educational and personal enrichment to children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$152,840$170,571▲ $17,731
Inventories for Sale or Use$34,129$21,777▼ $12,352
Savings and Temporary Cash Investments$20,209$20,229▲ $20
Prepaid Expenses and Deferred Charges$1,500$0▼ $1,500
Land, Buildings, and Equipment, Net$1,639$1,004▼ $635
Total Assets$210,317$213,581▲ $3,264
Liabilities
Accounts Payable and Accrued Expenses$3,337$6,385▲ $3,048
Total Liabilities$3,337$6,385▲ $3,048
Net Assets / Fund Balance
Unrestricted Net Assets$206,980$207,196▲ $216
Total Net Assets Fund Balance$206,980$207,196▲ $216
Total Liabilities and Net Assets / Fund Balance$210,317$213,581▲ $3,264

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,004$5,010$6,014
Compensation and Service Providers

Board Members and Trustees

NameTitle
Crystal ConnellyCo President
Cynthia GahanCo President
Marina DzhamilovaSecretary
Shea GodinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$72,510
Program Service Revenue
$0
Investment Income
$20
Other Revenue
$9,110
All Other Contributions
$55,162
Change in Net Assets
$216

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table482$46,202Retail Value
Other Non Cash Contri Table1$5,000Retail Value
Total Noncash Contributions483$51,202-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$3,804$1,659-$5,463
Fees for Services Accounting-$2,445-$2,445
Other Expenses$1,953--$1,953
All Other Expenses$525$480-$1,005
Office Expenses-$737-$737
Depreciation Depletion$635--$635
Insurance-$370-$370
Information Technology-$292-$292
Total Functional Expenses$75,441$5,983$0$81,424
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$82,242
Fundraising Direct Expenses$78,816
Gaming Direct Expenses$6,319
Gaming Gross Income$6,175
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$99,590$82,242$66,861$15,381
Total Events$99,590$82,242$78,816$3,426
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

All parents or guardians of children enrolled at brighton school are members.

Form 990, Part VI, Section A, Line 7A

Members elect the officers of the board.

Form 990, Part VI, Section A, Line 7B

Non-administrative expenditures over $500 shall be authorized by a majority vote of the voting members present at a general or special pto meeting. Expenditures under $500, emergency expenditures, or expenditures involving legal or attorney matters concerning the organization shall be at the discretion of the board. Administrative expenditures shall be at the discretion of the executive committee.

Form 990, Part VI, Section B, Line 11B

The board of directors reviews form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

Board members are asked at board meetings if there are any conflicts of interest.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Brighton Parent Teacher Organization
EIN
91-1866423
Phone
4256724430
Address
21705 58TH AVENUE WEST, MOUNTLAKE TERRACE, WA 98043

Signing Officer

Name
Shea Godin
Title
Treasurer
Phone
4256724430
Signed
2019-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shea Godin
Formed
1985
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
50

Preparer

Firm
Jacobson Jarvis & Co Pllc
Address
200 FIRST AVE WEST SUITE 200, SEATTLE, WA 98119-4219
Preparer
Howard Donkin CPA
Phone
2066288990
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt014000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0220653
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0208994
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0210250
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0192428
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0272232
IRS990ScheduleA/Total509Grp/TotalAmt01104557
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0228054
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0218487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0215498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0200023
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0274631
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01136693
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01004
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05010
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06014
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01004
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0175
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0175
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017348
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt017348
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt078816
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt010838
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt010838
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt099590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt099590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt082242
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt082242
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt03426
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt066861
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt066861
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0942
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0942
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt0850
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0850
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt06319
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt06175
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt06175
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0-144
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesOtherGamingAmt05000
IRS990ScheduleG/GamingInformationGrp/NonCashPrizesTotalGamingAmt05000
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0469
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0469
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd01
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0SHEA GODIN
IRS990ScheduleG/GamingOtherFacilityPct00.01000
IRS990ScheduleG/GamingOwnFacilityPct00.99000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/LicensedInd01
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0SHEA GODIN
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt021705 58TH AVE W
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MOUNTLAKE TERRACE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0WA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd098043
IRS990ScheduleG/StatesWhereGamingConductedCd0WA
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0482
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0AUCTION ITEMS
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1TUITION DISCOUNT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0RETAIL VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1RETAIL VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt046202
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt15000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0NUMBER OF CONTRIBUTIONS IS NUMBER OF ITEMS RECEIVED.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, COLUMN (B):
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL PARENTS OR GUARDIANS OF CHILDREN ENROLLED AT BRIGHTON SCHOOL ARE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE OFFICERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NON-ADMINISTRATIVE EXPENDITURES OVER $500 SHALL BE AUTHORIZED BY A MAJORITY VOTE OF THE VOTING MEMBERS PRESENT AT A GENERAL OR SPECIAL PTO MEETING. EXPENDITURES UNDER $500, EMERGENCY EXPENDITURES, OR EXPENDITURES INVOLVING LEGAL OR ATTORNEY MATTERS CONCERNING THE ORGANIZATION SHALL BE AT THE DISCRETION OF THE BOARD. ADMINISTRATIVE EXPENDITURES SHALL BE AT THE DISCRETION OF THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE ASKED AT BOARD MEETINGS IF THERE ARE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0210317
IRS990/TotalAssetsEOYAmt0213581
IRS990/TotalAssetsGrp/BOYAmt0210317
IRS990/TotalAssetsGrp/EOYAmt0213581
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt072510
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05983
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt075441
IRS990/TotalFunctionalExpensesGrp/TotalAmt081424
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03337
IRS990/TotalLiabilitiesEOYAmt06385
IRS990/TotalLiabilitiesGrp/BOYAmt03337
IRS990/TotalLiabilitiesGrp/EOYAmt06385
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0206980
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0207196
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt075441
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt09130
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt081640
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0210317
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0213581
IRS990/TotReportableCompRltdOrgAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.03$2.03$1.17$1.15$0.03
2023Summary only. Only limited summary data is available for this year.$2.06$0.06$2.00$1.16$0.86$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.07$1.70$0.67$0.62$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.78$0.13$1.65$0.28$0.31$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.10$1.67$0.10$0.31$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.07$1.89$0.67$0.85$0.18
2018Detailed filing. Detailed filing data is available for this year.$2.14$0.06$2.07$0.82$0.81$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.03$2.07$0.79$0.75$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.03$2.02$1.07$0.66$0.41
2015Detailed filing. Detailed filing data is available for this year.$1.66$0.05$1.61$0.62$0.64$0.02
2014Summary only. Only limited summary data is available for this year.$1.65$0.02$1.63$0.74$0.74$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.14$1.64$0.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.10$1.71$0.81
2011Summary only. Only limited summary data is available for this year.$1.68$0.02$1.66$0.92$0.87$0.05