Civic Intelligence

Fred T Korematsu Ptsa

EIN 94-6173241 • 501(c)3 • El Cerrito, CA

Profile

The Korematsu PTSA is a group of families and students focused on creating a positive learning community.

7125 Donal AveEl Cerrito, CA 94530

www.baysidepta.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

82nd percentile

30%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

55th percentile

2.9%

Faster revenue growth than 55% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$85,697

Up $19,956 (+30%) from 2024

Liabilities

Down

$603

Down $4,608 (-88%) from 2024

Net Assets

$85,094

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue68th percentileNet Margin86th percentile

Revenue

Up

$61,548

Up $1,754 (+2.9%) from 2024

Expenses

Down

$36,984

Down $20,480 (-36%) from 2024

Net Income

Up

$24,564

Up $22,234 (+954%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$100K$50K$0Assets 2011: $21,594Liabilities 2011: $02011Assets 2012: $27,624Liabilities 2012: $02012Assets 2018: $36,607Liabilities 2018: $02018Assets 2019: $32,056Liabilities 2019: $02019Assets 2020: $41,628Net Assets 2020: $41,6282020Assets 2023: $60,649Net Assets 2023: $60,6492023Assets 2024: $65,741Liabilities 2024: $5,2112024Assets 2025: $85,697Liabilities 2025: $603Net Assets 2025: $85,0942025

Highlighted filing

2025

Assets$85,697
Liabilities$603
Net Assets$85,094
Open 2025 Filing

Operations Trend

Revenue Growth55th percentile

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

$100K$50K$0-$50KRevenue 2011: $19,058Expenses 2011: $21,085Net Income 2011: -$2,0272011Revenue 2012: $27,727Expenses 2012: $21,697Net Income 2012: $6,0302012Revenue 2018: $91,892Expenses 2018: $97,518Net Income 2018: -$5,6262018Revenue 2019: $59,592Expenses 2019: $60,401Net Income 2019: -$8092019Revenue 2020: $66,659Expenses 2020: $57,087Net Income 2020: $9,5722020Revenue 2023: $71,487Expenses 2023: $60,767Net Income 2023: $10,7202023Revenue 2024: $59,794Expenses 2024: $57,464Net Income 2024: $2,3302024Revenue 2025: $61,548Expenses 2025: $36,984Net Income 2025: $24,5642025

Highlighted filing

2025

Revenue$61,548
Expenses$36,984
Net Income$24,564
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$85,697
Liabilities
$603
Net assets
$85,094
Revenue
$61,548
Expenses
$36,984
Net income
$24,564
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$85.7$0.60$85.1$61.5$37.0$24.6
2024Summary only. Only limited summary data is available for this year.$65.7$5.21$59.8$57.5$2.33
2023Detailed filing. Detailed filing data is available for this year.$60.6$60.6$71.5$60.8$10.7
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.6$41.6$66.7$57.1$9.57
2019Summary only. Only limited summary data is available for this year.$32.1$0.00$59.6$60.4$0.81
2018Summary only. Only limited summary data is available for this year.$36.6$0.00$91.9$97.5$5.63
2012Summary only. Only limited summary data is available for this year.$27.6$0.00$27.7$21.7$6.03
2011Summary only. Only limited summary data is available for this year.$21.6$0.00$19.1$21.1$2.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 11, 2025
Return Version
2024v5.0
Gross Receipts
$61,548
Mission and Program Overview

Mission

To improve lives and family of the childrend so they can reach their full potential

The Korematsu PTSA is a group of families, teachers and students focused on creating a positive learning community.

Program Services

DescriptionGrantsExpenses
Teacher and Student Support (supplies, promotion activities, diversity enrichment, sports). Entire school community benefits.-$16,410
Music Program (60+ students)-$12,332
Math and Health Education Units (HE Impact = all 7th graders; Math Impact = 30+ students)-$8,241
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Theodore LamPresident-$0--
Pamela PowellSecretary-$0--
Jennifer FowlerTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Pta California Congress of Parents Teachers & Students Inc
EIN
94-6173241
Phone
5102071483
Address
7125 Donal Ave, El Cerrito, CA 94530

Signing Officer

Name
Judith Massler
Title
Treasurer
Phone
5102071483
Signed
2025-10-11
Supplemental Narrative

Additional Explanations

Part II, Line 26

“uncleared checks”

Raw XML Appendix188 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Judith Massler
IRS990EZ/BooksInCareOfDetail/PhoneNum05102071483
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07471 Seaview Place
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0El Cerrito
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094530
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt065741
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt085697
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CntrctRcvdGreaterThan100KCnt00
IRS990EZ/ContributionsGiftsGrantsEtcAmt060997
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt024564
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt065741
IRS990EZ/Form990TotalAssetsGrp/EOYAmt085697
IRS990EZ/GrossReceiptsAmt061548
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0551
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt060530
IRS990EZ/NetAssetsOrFundBalancesEOYAmt085094
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt060530
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt085094
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Theodore Lam
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Pamela Powell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jennifer Fowler
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt036931
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The Korematsu PTSA is a group of families, teachers and students focused on creating a positive learning community.
IRS990EZ/PrintingPublicationsPostageAmt053
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Teacher and Student Support (supplies, promotion activities, diversity enrichment, sports). Entire school community benefits.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Music Program (60+ students)
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Math and Health Education Units (HE Impact = all 7th graders; Math Impact = 30+ students)
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt016410
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt112332
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt28241
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05211
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0603
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036984
IRS990EZ/TotalProgramServiceExpensesAmt036983
IRS990EZ/TotalRevenueAmt061548
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0www.baysidepta.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt061548
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt059794
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt071487
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt028769
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012476
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0234074
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0234074
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt061548
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt059794
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt071487
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt028769
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt012476
IRS990ScheduleA/Total509Grp/TotalAmt0234074
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt061548
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt059794
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt071487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt028769
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt012476
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0234074
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0uncleared checks
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Judith Massler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05102071483
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC
ReturnHeader/Filer/BusinessNameControlTxt0PTAC
ReturnHeader/Filer/EIN0946173241
ReturnHeader/Filer/PhoneNum05102071483
ReturnHeader/Filer/USAddress/AddressLine1Txt07125 Donal Ave
ReturnHeader/Filer/USAddress/CityNm0El Cerrito
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094530
ReturnHeader/ReturnTs02025-10-12T12:52:56Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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