Civic Intelligence

PTA California Congress of Parents DBA Bay Farm Elementary PTA

990 • Fiscal year 2014 • EIN 94-3158930

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 16, 2014

200 Aughinbaugh Way94502

(510) 748-4010

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

84th percentile

29%

Higher net margin than 84% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

92nd percentile

116%

Faster asset growth than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

95th percentile

146%

Faster revenue growth than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$122,360

Up $65,584 (+116%) from 2013

Net Assets

Up

$122,360

Up $65,584 (+116%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$224,660

Up $133,158 (+146%) from 2013

Expenses

Up

$159,076

Up $31,732 (+25%) from 2013

Net Income

Up

$65,584

Up $101,426 (+283%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2012: $92,618Liabilities 2012: $02012Assets 2013: $56,776Liabilities 2013: $0Net Assets 2013: $56,7762013Assets 2014: $122,360Liabilities 2014: $0Net Assets 2014: $122,3602014Assets 2015: $93,706Net Assets 2015: $93,7062015Assets 2016: $100,849Liabilities 2016: $0Net Assets 2016: $100,8492016Assets 2017: $67,614Net Assets 2017: $67,6142017Assets 2018: $148,939Liabilities 2018: $0Net Assets 2018: $148,9392018Assets 2019: $132,675Liabilities 2019: $0Net Assets 2019: $132,6752019Assets 2020: $152,313Liabilities 2020: $0Net Assets 2020: $152,3132020Assets 2021: $109,348Liabilities 2021: $02021Assets 2022: $69,201Net Assets 2022: $69,2012022Assets 2023: $50,521Net Assets 2023: $50,5212023Assets 2024: $55,994Liabilities 2024: $0Net Assets 2024: $55,9942024Assets 2025: $94,842Liabilities 2025: $0Net Assets 2025: $94,8422025

Highlighted filing

2014

Assets$122,360
Liabilities$0
Net Assets$122,360

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $180,827Expenses 2012: $172,280Net Income 2012: $8,5472012Revenue 2013: $91,502Expenses 2013: $127,344Net Income 2013: -$35,8422013Revenue 2014: $224,660Expenses 2014: $159,076Net Income 2014: $65,5842014Revenue 2015: $177,057Expenses 2015: $205,711Net Income 2015: -$28,6542015Revenue 2016: $233,472Expenses 2016: $225,994Net Income 2016: $7,4782016Revenue 2017: $186,812Expenses 2017: $220,347Net Income 2017: -$33,5352017Revenue 2018: $285,514Expenses 2018: $215,984Net Income 2018: $69,5302018Revenue 2019: $219,468Expenses 2019: $223,391Net Income 2019: -$3,9232019Revenue 2020: $251,915Expenses 2020: $222,383Net Income 2020: $29,5322020Revenue 2021: $47,548Expenses 2021: $94,641Net Income 2021: -$47,0932021Revenue 2022: $66,311Expenses 2022: $99,300Net Income 2022: -$32,9892022Revenue 2023: $139,222Expenses 2023: $132,121Net Income 2023: $7,1012023Revenue 2024: $221,831Expenses 2024: $216,358Net Income 2024: $5,4732024Revenue 2025: $288,239Expenses 2025: $249,368Net Income 2025: $38,8712025

Highlighted filing

2014

Revenue$224,660
Expenses$159,076
Net Income$65,584
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 16, 2014
Return Version
2013v3.1
Gross Receipts
$252,108
Mission and Program Overview

Mission

Tosupportthechildren,families,&school

The Bay Farm PTA is a community of engaged parents, teachers, and administrators that work together to make Bay Farm School a better place for our children to learn and grow.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$50,912$116,000▲ $65,088
Cash and Non-Interest-Bearing Accounts$5,864$6,360▲ $496
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$56,776$122,360▲ $65,584
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$56,776$122,360▲ $65,584
Total Net Assets Fund Balance$56,776$122,360▲ $65,584
Total Liabilities and Net Assets / Fund Balance$56,776$122,360▲ $65,584
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jenn WilliamsCo-President
Kathy Lamb-TanseyCo-President
Alejandra JohnsArt Education
Jenn KoppinArt Education
Linda GeeAuditor
Julie HongExec VP
Michele ColganExec VP
Willie WoodsFin Secretary
Rak BhallaFundraising
Zorah BraithwaiteHistorian
Mary HongParliamentarian
Michelle FennellSecretary
Sara AmadenSecretary
Katie EdisonTreasurer
HS ZuluVP/Membership
Jason LeMonierVP/Membership
Eve BazoVP/Programs
Janine Hara-KwongVP/Programs
Revenue and Support

Revenue Composition

Contributions and Grants
$107,886
Program Service Revenue
$57,823
Investment Income
$39
Other Revenue
$58,912
All Other Contributions
$85,244
Change in Net Assets
$65,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,605
Grants and Similar Amounts Paid$12,471
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$12,471--$12,471
Other Expenses$8,261--$8,261
All Other Expenses$5,272$2,936-$8,208
Information Technology$1,655--$1,655
Office Expenses-$1,193-$1,193
Total Functional Expenses$154,947$4,129$0$159,076
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
94-6002061--Staff contracts$12,471
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,948
Fundraising Direct Expenses$21,036
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$96,858$79,948$13,045$66,903
Total Events$96,858$79,948$21,036$58,912
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

Organizations bylaws requires the Board of Directors to review Form 990 prior to filing. The treasurer presents the Form 990 to the Board and requests approval of the Form 990.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All government filings and organizational documents are available by request for PTA members and general public.

Filing and Contact Details

Filer

EIN
94-3158930
Phone
5107484010

Signing Officer

Name
Mary Hong
Title
Treasurer
Signed
2014-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
58

Preparer

Preparer
Iryna Oreshkova CPA
Phone
5104679506
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IRS990/Form990PartVIISectionAGrp/PersonNm0Kathy Lamb-Tansey
IRS990/Form990PartVIISectionAGrp/PersonNm1Jenn Williams
IRS990/Form990PartVIISectionAGrp/PersonNm2Michele Colgan
IRS990/Form990PartVIISectionAGrp/PersonNm3Julie Hong
IRS990/Form990PartVIISectionAGrp/PersonNm4Michelle Fennell
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IRS990/Form990PartVIISectionAGrp/PersonNm10Jason LeMonier
IRS990/Form990PartVIISectionAGrp/PersonNm11Linda Gee
IRS990/Form990PartVIISectionAGrp/PersonNm12Mary Hong
IRS990/Form990PartVIISectionAGrp/PersonNm13Zorah Braithwaite
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IRS990/Form990PartVIISectionAGrp/PersonNm16Alejandra Johns
IRS990/Form990PartVIISectionAGrp/PersonNm17Jenn Koppin
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Co-President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Co-President
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Exec VP
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Fin Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt9VP/Membership
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP/Membership
IRS990/Form990PartVIISectionAGrp/TitleTxt11Auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt12Parliamentarian
IRS990/Form990PartVIISectionAGrp/TitleTxt13Historian
IRS990/Form990PartVIISectionAGrp/TitleTxt14VP/Programs
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP/Programs
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IRS990/Form990PartVIISectionAGrp/TitleTxt17Art Education
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IRS990/GrossReceiptsAmt0252108
IRS990/GrossSalesOfInventoryAmt06412
IRS990/GroupExemptionNum00646
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt01655
IRS990/InformationTechnologyGrp/TotalAmt01655
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt039
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt039
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt05732
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Through a series of fundraising efforts, community events and school programs the Bay Farm PTA offers critical support to the Bay Farm School.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt056776
IRS990/NetAssetsOrFundBalancesEOYAmt0122360
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt058912
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt058912
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01193
IRS990/OfficeExpensesGrp/TotalAmt01193
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Education extension
IRS990/OtherExpensesGrp/Desc1School supply
IRS990/OtherExpensesGrp/Desc2Classroom equipment
IRS990/OtherExpensesGrp/Desc3Community events
IRS990/OtherExpensesGrp/ProgramServicesAmt087300
IRS990/OtherExpensesGrp/ProgramServicesAmt128265
IRS990/OtherExpensesGrp/ProgramServicesAmt211723
IRS990/OtherExpensesGrp/ProgramServicesAmt38261
IRS990/OtherExpensesGrp/TotalAmt087300
IRS990/OtherExpensesGrp/TotalAmt128265
IRS990/OtherExpensesGrp/TotalAmt211723
IRS990/OtherExpensesGrp/TotalAmt38261
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/Desc0Community Events
IRS990/ProgramServiceRevenueGrp/Desc1Field Trips
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05783
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152040
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05783
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152040
IRS990/ProgSrvcAccomActy2Grp/Desc0Bay Farm School Community DevelopmentBack to school breakfast, As Baseball game night, Walk and Roll to School, as well as the Safety patrol are sponsored by the PTA. Family Fun assemblies including magic shows, puppet shows, as well as talent showcase are paid for. A committee to improve school safety and kindergarden outreach are paid for. Teachers appreciation week celebration are sponsored.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011320
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05783
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071873
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0126823
IRS990/PYInvestmentIncomeAmt0130
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0521
IRS990/PYOtherRevenueAmt019499
IRS990/PYRevenuesLessExpensesAmt0-35842
IRS990/PYTotalExpensesAmt0127344
IRS990/PYTotalRevenueAmt091502
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt065584
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt052040
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050912
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0116000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0107886
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt086010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0131230
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0116425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0108573
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0550124
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0130
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0245
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0353
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0767
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0116735
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05362
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt049352
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0171449
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt039

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$2.88$2.49$0.39
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$2.22$2.16$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.51$0.51$1.39$1.32$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.69$0.69$0.66$0.99$0.33
2021Summary only. Only limited summary data is available for this year.$1.09$0.00$0.48$0.95$0.47
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$2.52$2.22$0.30
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$2.19$2.23$0.04
2018Summary only. Only limited summary data is available for this year.$1.49$0.00$1.49$2.86$2.16$0.70
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.68$1.87$2.20$0.34
2016Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$2.33$2.26$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.94$1.77$2.06$0.29
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$2.25$1.59$0.66
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.92$1.27$0.36
2012Summary only. Only limited summary data is available for this year.$0.93$0.00$1.81$1.72$0.09