Civic Intelligence

PTA California Congress - Jefferson School

990 • Fiscal year 2022 • EIN 94-6172271

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 24, 2023

1725 Irving StreetSan Francisco, CA 94122

(415) 759-2821

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

9th percentile

-59%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

11th percentile

-44%

Faster asset growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

70th percentile

42%

Faster revenue growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$152,621

Down $121,418 (-44%) from 2021

Net Assets

Down

$152,621

Down $121,418 (-44%) from 2021

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$204,551

Up $60,478 (+42%) from 2021

Expenses

Up

$325,969

Up $142,059 (+77%) from 2021

Net Income

Down

-$121,418

Down $81,581 (-205%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $143,599Liabilities 2011: $02011Assets 2012: $204,159Liabilities 2012: $02012Assets 2013: $255,573Liabilities 2013: $0Net Assets 2013: $255,5732013Assets 2014: $288,005Liabilities 2014: $0Net Assets 2014: $288,0052014Assets 2015: $269,211Liabilities 2015: $02015Assets 2016: $278,249Liabilities 2016: $0Net Assets 2016: $278,2492016Assets 2017: $129,498Liabilities 2017: $0Net Assets 2017: $129,4982017Assets 2018: $135,549Liabilities 2018: $0Net Assets 2018: $135,5492018Assets 2019: $189,129Liabilities 2019: $0Net Assets 2019: $189,1292019Assets 2020: $313,876Liabilities 2020: $0Net Assets 2020: $313,8762020Assets 2021: $274,039Net Assets 2021: $274,0392021Assets 2022: $152,621Liabilities 2022: $0Net Assets 2022: $152,6212022Assets 2023: $357,858Liabilities 2023: $0Net Assets 2023: $357,8582023Assets 2024: $376,808Liabilities 2024: $0Net Assets 2024: $376,8082024

Highlighted filing

2022

Assets$152,621
Liabilities$0
Net Assets$152,621

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $140,199Expenses 2011: $117,590Net Income 2011: $22,6092011Revenue 2012: $149,707Expenses 2012: $95,165Net Income 2012: $54,5422012Revenue 2013: $138,040Expenses 2013: $90,961Net Income 2013: $47,0792013Revenue 2014: $139,594Expenses 2014: $107,162Net Income 2014: $32,4322014Revenue 2015: $172,871Expenses 2015: $195,625Net Income 2015: -$22,7542015Revenue 2016: $205,771Expenses 2016: $195,305Net Income 2016: $10,4662016Revenue 2017: $189,292Expenses 2017: $337,733Net Income 2017: -$148,4412017Revenue 2018: $243,682Expenses 2018: $237,631Net Income 2018: $6,0512018Revenue 2019: $238,135Expenses 2019: $184,606Net Income 2019: $53,5292019Revenue 2020: $221,806Expenses 2020: $97,059Net Income 2020: $124,7472020Revenue 2021: $144,073Expenses 2021: $183,910Net Income 2021: -$39,8372021Revenue 2022: $204,551Expenses 2022: $325,969Net Income 2022: -$121,4182022Revenue 2023: $247,432Expenses 2023: $40,684Net Income 2023: $206,7482023Revenue 2024: $266,416Expenses 2024: $247,466Net Income 2024: $18,9502024

Highlighted filing

2022

Revenue$204,551
Expenses$325,969
Net Income-$121,418
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 24, 2023
Return Version
2021v4.1
Gross Receipts
$215,775
Mission and Program Overview

Mission

To provide educational enrichment activities and support to the Jefferson Elementary School and its children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$274,039$152,621▼ $121,418
Savings and Temporary Cash Investments-$0-
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$274,039$152,621▼ $121,418
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$274,039$152,621▼ $121,418
Total Net Assets Fund Balance$274,039$152,621▼ $121,418
Total Liabilities and Net Assets / Fund Balance$274,039$152,621▼ $121,418
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lindsay WestPresident
Karen HadaryVice President
Tammy BenjaminEvents
Mohita MohanFinl Secretary
Amy GolsongMbr at Large
Jonathan CrosbyMbr at Large
Katherine BurtonMbr at Large
Monica KimMbr at Large
Arleen YamayoshiSecretary
Victoria BorregoTreasurer
Hank HolzgrefeVP Commun
Supriya RayVP Fundraising
Ruben DiazVP-Membership
Revenue and Support

Revenue Composition

Contributions and Grants
$112,845
Program Service Revenue
$2,325
Investment Income
$0
Other Revenue
$89,381
All Other Contributions
$112,491
Change in Net Assets
$-121,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$325,969
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
Fees for Services Other$259,375--$259,375
All Other Expenses$13,305$2,071-$15,376
Other Expenses$4,331--$4,331
Total Functional Expenses$323,898$2,071$0$325,969
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$100,605
Fundraising Direct Expenses$11,224
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction$88,219$88,219$8,919$79,300
Spellathon$8,686$8,686-$8,686
Total Events$96,905$96,905$8,919$87,986
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
Backup withholding compliance
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
No
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

The tax return is prepared by an outside accountant. After completion of said returns, the organization is sent a draft of the tax returns to be reviewed and examined. The organization makes copies of the returns and distributes to those individuals charged with governance. Those individuals at that time can review and if applicable discuss any line items in the return with the accountant who has prepared the return. If all items are found to be acceptable, an affidavit is signed to authorize the outside accountant to process and e-file the returns to be filed with the designated governmental agencies. Before the tax returns are filed, a final tax return copy is forwarded to all board members.

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

The organization's financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
Jefferson Elementary PTA
EIN
94-6172271
Phone
4157592821
Address
1725 Irving Street, San Francisco, CA 94122

Signing Officer

Name
Lindsay West
Title
President
Signed
2023-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lindsay West
Formed
2011
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
105

Preparer

Firm
Madeleine M Rocamora
Address
2540 Marina Boulevard, San Leandro, CA 94577
Preparer
Madeleine M Rocamora EA
Phone
5109695873
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IRS990/OtherExpensesGrp/Desc1Classroom Tchr Materials
IRS990/OtherExpensesGrp/Desc2Garden expenses
IRS990/OtherExpensesGrp/Desc3Author's Day expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt025541
IRS990/OtherExpensesGrp/ProgramServicesAmt114178
IRS990/OtherExpensesGrp/ProgramServicesAmt27168
IRS990/OtherExpensesGrp/ProgramServicesAmt34331
IRS990/OtherExpensesGrp/TotalAmt025541
IRS990/OtherExpensesGrp/TotalAmt114178
IRS990/OtherExpensesGrp/TotalAmt27168
IRS990/OtherExpensesGrp/TotalAmt34331
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/PrincipalOfficerNm0Lindsay West
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0T Shirt Sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02325
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0102257
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0183910
IRS990/PYOtherRevenueAmt039336
IRS990/PYProgramServiceRevenueAmt02480
IRS990/PYRevenuesLessExpensesAmt0-39837
IRS990/PYTotalExpensesAmt0183910
IRS990/PYTotalRevenueAmt0144073
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-121418
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0112845
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0102257
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0101151
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0108264
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0113424
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0537941
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0102930
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt042952
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0134307
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0151234
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0162431
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0593854
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01131795
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0215775
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0145209
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0235458
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0259498
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0275855
IRS990ScheduleA/Total509Grp/TotalAmt01131795
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0215775
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0145209
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0235458
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0259498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0275855
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01131795
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08919
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Silent Auction
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Spellathon
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt088219
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt096905
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt088219
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08686
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt096905
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt087986
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08919
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08919
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS PREPARED BY AN OUTSIDE ACCOUNTANT. AFTER COMPLETION OF SAID RETURNS, THE ORGANIZATION IS SENT A DRAFT OF THE TAX RETURNS TO BE REVIEWED AND EXAMINED. THE ORGANIZATION MAKES COPIES OF THE RETURNS AND DISTRIBUTES TO THOSE INDIVIDUALS CHARGED WITH GOVERNANCE. THOSE INDIVIDUALS AT THAT TIME CAN REVIEW AND IF APPLICABLE DISCUSS ANY LINE ITEMS IN THE RETURN WITH THE ACCOUNTANT WHO HAS PREPARED THE RETURN. IF ALL ITEMS ARE FOUND TO BE ACCEPTABLE, AN AFFIDAVIT IS SIGNED TO AUTHORIZE THE OUTSIDE ACCOUNTANT TO PROCESS AND E-FILE THE RETURNS TO BE FILED WITH THE DESIGNATED GOVERNMENTAL AGENCIES. BEFORE THE TAX RETURNS ARE FILED, A FINAL TAX RETURN COPY IS FORWARDED TO ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization's financial statements are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.00$3.77$2.66$2.47$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$0.00$3.58$2.47$0.41$2.07
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$2.05$3.26$1.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$2.74$1.44$1.84$0.40
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.00$3.14$2.22$0.97$1.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.00$1.89$2.38$1.85$0.54
2018Summary only. Only limited summary data is available for this year.$1.36$0.00$1.36$2.44$2.38$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.00$1.29$1.89$3.38$1.48
2016Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$2.06$1.95$0.10
2015Summary only. Only limited summary data is available for this year.$2.69$0.00$1.73$1.96$0.23
2014Detailed filing. Detailed filing data is available for this year.$2.88$0.00$2.88$1.40$1.07$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.00$2.56$1.38$0.91$0.47
2012Summary only. Only limited summary data is available for this year.$2.04$0.00$1.50$0.95$0.55
2011Summary only. Only limited summary data is available for this year.$1.44$0.00$1.40$1.18$0.23
Peer Organizations

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