Civic Intelligence

Highland Elementary School Ptoinc

EIN 92-1910921 • 501(c)3 • Glasgow, KY

Pub. 78 Eligible990-N Coverage

Profile

The purpose of the organization is to give parents and teachers the opportunity to work together to supplement and enrich the educational experience for all students of highland elementary school in glasgow, ky

164 Scottie DriveGlasgow, KY 42141

www.facebook.com/HighlandElementarySchoolPTO

Siviq Scores

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

Liabilities / Assets

95th percentile

1.32x

Higher debt load relative to assets than 95% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.07x

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

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

Net Margin

41st percentile

-1.8%

Higher net margin than 41% of similar nonprofits.

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

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 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

$13,356

No earlier filing loaded for comparison.

Liabilities

$17,695

No earlier filing loaded for comparison.

Net Assets

-$4,339

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue81st percentileNet Margin41st percentile

Revenue

$246,261

No earlier filing loaded for comparison.

Expenses

$250,600

No earlier filing loaded for comparison.

Net Income

-$4,339

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$20K$10K$0-$10KAssets 2024: $13,356Liabilities 2024: $17,695Net Assets 2024: -$4,3392024

Highlighted filing

2024

Assets$13,356
Liabilities$17,695
Net Assets-$4,339
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2024: $246,261Expenses 2024: $250,600Net Income 2024: -$4,3392024

Highlighted filing

2024

Revenue$246,261
Expenses$250,600
Net Income-$4,339
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,356
Liabilities
$17,695
Net assets
-$4,339
Revenue
$246,261
Expenses
$250,600
Net income
-$4,339
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.13$0.18$0.04$2.46$2.51$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$252,462
Mission and Program Overview

Mission

The purpose of the organization is to give parents and teachers the opportunity to work together to supplement and enrich the educational experience for all students of highland elementary school in glasgow, ky

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$13,356-
Total Assets$0$13,356▲ $13,356
Liabilities
Other Liabilities-$17,695-
Total Liabilities$0$17,695▲ $17,695
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$-4,339-
Total Net Assets Fund Balance$0$-4,339▼ $4,339
Total Liabilities and Net Assets / Fund Balance$0$13,356▲ $13,356
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Molly TaylorPresident
Jenny BeckSecretary
Candice BakerTreasurer
Angela LindseyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$182,039
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$64,222
All Other Contributions
$115,213
Change in Net Assets
$-4,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$172,000
Other Expenses$78,600
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$172,000--$172,000
Office Expenses$17,851--$17,851
Information Technology$8,536--$8,536
Occupancy$4,457--$4,457
Conferences and Meetings$3,522--$3,522
Other Expenses$1,774--$1,774
Insurance$1,285--$1,285
All Other Expenses$952--$952
Travel$346--$346
Total Functional Expenses$250,600$0$0$250,600
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,423
Fundraising Direct Expenses$6,201
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sales$70,423$70,423$6,201$64,222
Total Events$70,423$70,423$6,201$64,222
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Playground Equipment Loan$17,695
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“Annually at annual meeting”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Highland Elementary School Ptoinc
EIN
92-1910921
Phone
2706704422
Address
164 SCOTTIE DRIVE, GLASGOW, KY 42141

Signing Officer

Name
Candice Baker
Title
Treasurer
Phone
2706704422
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Candice Baker
Formed
2023
Legal Domicile
Ky
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Taylor Polson & Co Psc
Address
101 MCKENNA ST, GLASGOW, KY 42141
Preparer
Jeff P Carter CPA
Phone
2706518877
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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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ReturnHeader/TaxPeriodEndDt02024-06-30
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