Civic Intelligence

Golden Elementary School PTA Ca Congress of Parents & Teachers Inc

990 • Fiscal year 2024 • EIN 95-6204575

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 11, 2024

740 E Golden AvenuePlacentia, CA 92870

(714) 986-7160

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

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

Liabilities / Revenue

57th percentile

0.00x

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

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

Net Margin

29th percentile

-7.4%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

28th percentile

-14%

Faster asset growth than 28% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-23%

Faster revenue growth than 23% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$84,513

Down $14,237 (-14%) from 2023

Net Assets

Down

$84,513

Down $14,237 (-14%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Down

$193,107

Down $58,523 (-23%) from 2023

Expenses

Up

$207,344

Up $673 (+0.3%) from 2023

Net Income

Down

-$14,237

Down $59,196 (-132%) from 2023

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2012: $66,881Liabilities 2012: $02012Assets 2013: $57,486Liabilities 2013: $02013Assets 2014: $55,819Net Assets 2014: $55,8192014Assets 2015: $74,381Net Assets 2015: $74,3812015Assets 2016: $67,272Liabilities 2016: $02016Assets 2017: $40,189Net Assets 2017: $40,1892017Assets 2018: $40,278Liabilities 2018: $0Net Assets 2018: $40,2782018Assets 2019: $42,637Liabilities 2019: $0Net Assets 2019: $42,6372019Assets 2020: $93,808Liabilities 2020: $0Net Assets 2020: $93,8082020Assets 2021: $85,628Net Assets 2021: $85,6282021Assets 2022: $53,791Liabilities 2022: $0Net Assets 2022: $53,7912022Assets 2023: $98,750Liabilities 2023: $0Net Assets 2023: $98,7502023Assets 2024: $84,513Liabilities 2024: $0Net Assets 2024: $84,5132024Assets 2025: $87,370Liabilities 2025: $0Net Assets 2025: $87,3702025

Highlighted filing

2024

Assets$84,513
Liabilities$0
Net Assets$84,513

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $104,703Expenses 2012: $97,769Net Income 2012: $6,9342012Revenue 2013: $126,474Expenses 2013: $135,869Net Income 2013: -$9,3952013Revenue 2014: $132,977Expenses 2014: $134,644Net Income 2014: -$1,6672014Revenue 2015: $154,237Expenses 2015: $135,675Net Income 2015: $18,5622015Revenue 2016: $151,593Expenses 2016: $158,702Net Income 2016: -$7,1092016Revenue 2017: $152,350Expenses 2017: $179,433Net Income 2017: -$27,0832017Revenue 2018: $225,428Expenses 2018: $225,339Net Income 2018: $892018Revenue 2019: $240,023Expenses 2019: $237,664Net Income 2019: $2,3592019Revenue 2020: $194,197Expenses 2020: $143,026Net Income 2020: $51,1712020Revenue 2021: $95,890Expenses 2021: $104,070Net Income 2021: -$8,1802021Revenue 2022: $250,956Expenses 2022: $282,793Net Income 2022: -$31,8372022Revenue 2023: $251,630Expenses 2023: $206,671Net Income 2023: $44,9592023Revenue 2024: $193,107Expenses 2024: $207,344Net Income 2024: -$14,2372024Revenue 2025: $181,015Expenses 2025: $178,158Net Income 2025: $2,8572025

Highlighted filing

2024

Revenue$193,107
Expenses$207,344
Net Income-$14,237
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$265,462
Mission and Program Overview

Mission

The organization's purpose is to provide enrichment to the educational programs of Golden Elementary School, to promote parent involvement and leadership, and to support the teachers and staff of the school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$98,750$84,513▼ $14,237
Rtn Earn Endowment Incm Other Fnds$98,750$84,513▼ $14,237
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$98,750$84,513▼ $14,237
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$98,750$84,513▼ $14,237
Total Liabilities and Net Assets / Fund Balance$98,750$84,513▼ $14,237
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephanie TsaiPresident
Noelle Khajavi6th Grade Commi
Coryn HendersonCommunications
Elizabeth HeinerExec VP
Lin ThongFinancial Revie
Trinh VuongHistorian
Stephanie EdsonHospitality
Lisa KimMembership
Minh-lan WilnerParliamentarian
Esther KimPrograms
Jinah YiSecretary
Krista HelmbrechtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60
Program Service Revenue
$84,233
Investment Income
$0
Other Revenue
$108,814
All Other Contributions
$60
Change in Net Assets
$-14,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$204,344
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$3,000--$3,000
Other Expenses$153,489$147-$147
Total Functional Expenses$156,489$50,855$0$207,344
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$180,018
Fundraising Direct Expenses$72,355
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jog-a-thon$108,930$108,930$17,725$91,205
Drama Production$35,006$35,006$33,391$1,615
Total Events$176,595$176,595$67,342$109,253
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 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, Part VI, Section A, Line 6

The pta board consists of 11 officers. There are also an additional approximately 25-30 volunteers who coordinate various aspects of the pta activities. An additional 100-300 parents are part of the organization and volunteer in selected capacities.

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

The form 990 will be available to the executive board and other members on request. The president and treasurer will review the form prior to filing.

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

We have all executive board members complete a pta conflict of interest/whistelblower form each year.

Form 990, Part VI, Section C, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Pta Golden Elementary School
EIN
95-6204575
Phone
7149867160
Address
740 E GOLDEN AVENUE, PLACENTIA, CA 92870

Signing Officer

Name
Stephanie Tsai
Title
President
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Tsai
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Michael C Agresti CPA
Address
17342 STAFFORD CIR, YORBA LINDA, CA 92886
Preparer
Michael C Agresti
Phone
7143213680
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0STEPHANIE TSAI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc06TH GREADE OUTDOOR EDUCAT
IRS990/ProgramServiceRevenueGrp/Desc1ASSEMBLIES & PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2BATTLE OF THE BOOKS
IRS990/ProgramServiceRevenueGrp/Desc3Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc4YEARBOOK
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt063258
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113286
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21320
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34396
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41413
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt063258
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113286
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34396
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41413
IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOOL PROJECTS AND GIFTS INCLUDING COMPUTER UPGRADES, TEACHER AND CLASSROOM SUPPLIES, LIBRARY BOOKS AND SCHOLARSHIPS, ETC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt028649
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE FUNDS FOR ASSEMBLIES AN FIELD TRIPS TO ENHANCE THE STUDENTS LEARNING EXPERIENCE. PROVIDE READING AND OTHER EDUCATIONAL PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt024398
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04567
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0203671
IRS990/PYOtherRevenueAmt093037
IRS990/PYProgramServiceRevenueAmt0154026
IRS990/PYRevenuesLessExpensesAmt044959
IRS990/PYTotalExpensesAmt0206671
IRS990/PYTotalRevenueAmt0251630
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14237
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt098750
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt084513
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt060
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04567
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03422
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt07569
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt020257
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0264251
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0269268
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0268218
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt098980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0203043
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01103760
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01124017
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0264311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0273835
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0271640
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0103619
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0210612
IRS990ScheduleA/Total509Grp/TotalAmt01124017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0264311
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0273835
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0271640
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0103619
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0210612
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01124017
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt067342
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0JOG-A-THON
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DRAMA PRODUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0108930
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt035006
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt032659
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0176595
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0108930
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt035006
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt032659
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0176595
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0109253
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt016226
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt067342
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt017725
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt033391
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PTA BOARD CONSISTS OF 11 OFFICERS. THERE ARE ALSO AN ADDITIONAL APPROXIMATELY 25-30 VOLUNTEERS WHO COORDINATE VARIOUS ASPECTS OF THE PTA ACTIVITIES. AN ADDITIONAL 100-300 PARENTS ARE PART OF THE ORGANIZATION AND VOLUNTEER IN SELECTED CAPACITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE AVAILABLE TO THE EXECUTIVE BOARD AND OTHER MEMBERS ON REQUEST. THE PRESIDENT AND TREASURER WILL REVIEW THE FORM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WE HAVE ALL EXECUTIVE BOARD MEMBERS COMPLETE A PTA CONFLICT OF INTEREST/WHISTELBLOWER FORM EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt098750
IRS990/TotalAssetsEOYAmt084513
IRS990/TotalAssetsGrp/BOYAmt098750
IRS990/TotalAssetsGrp/EOYAmt084513

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$1.81$1.78$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$1.93$2.07$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$2.52$2.07$0.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.00$0.54$2.51$2.83$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.86$0.96$1.04$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$1.94$1.43$0.51
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.00$0.43$2.40$2.38$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.00$0.40$2.25$2.25$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.40$1.52$1.79$0.27
2016Summary only. Only limited summary data is available for this year.$0.67$0.00$1.52$1.59$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.74$1.54$1.36$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.56$1.33$1.35$0.02
2013Summary only. Only limited summary data is available for this year.$0.57$0.00$1.26$1.36$0.09
2012Summary only. Only limited summary data is available for this year.$0.67$0.00$1.05$0.98$0.07