Civic Intelligence

PTA California James Russell Lowell Elementary

990 • Fiscal year 2016 • EIN 95-6204940

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2016

5201 E Broadway AvenueLong Beach, CA 90803

(562) 433-6757

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.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

38th percentile

-1.1%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

10th percentile

-44%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-36%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$115,126

Down $90,926 (-44%) from 2015

Net Assets

Down

$115,126

Down $90,926 (-44%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$218,395

Down $123,710 (-36%) from 2015

Expenses

Down

$220,722

Down $66,696 (-23%) from 2015

Net Income

Down

-$2,327

Down $57,014 (-104%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $91,135Liabilities 2011: $02011Assets 2012: $119,516Liabilities 2012: $0Net Assets 2012: $119,5162012Assets 2013: $123,251Liabilities 2013: $0Net Assets 2013: $123,2512013Assets 2014: $151,365Liabilities 2014: $0Net Assets 2014: $151,3652014Assets 2015: $206,052Liabilities 2015: $0Net Assets 2015: $206,0522015Assets 2016: $115,126Liabilities 2016: $0Net Assets 2016: $115,1262016Assets 2017: $107,138Liabilities 2017: $0Net Assets 2017: $107,1382017Assets 2018: $99,768Liabilities 2018: $0Net Assets 2018: $99,7682018Assets 2019: $102,366Liabilities 2019: $0Net Assets 2019: $102,3662019Assets 2020: $127,601Liabilities 2020: $0Net Assets 2020: $127,6012020Assets 2021: $83,545Liabilities 2021: $0Net Assets 2021: $83,5452021Assets 2022: $144,062Liabilities 2022: $0Net Assets 2022: $144,0622022Assets 2023: $147,495Liabilities 2023: $0Net Assets 2023: $147,4952023Assets 2024: $187,445Liabilities 2024: $0Net Assets 2024: $187,4452024Assets 2025: $163,853Liabilities 2025: $0Net Assets 2025: $163,8532025

Highlighted filing

2016

Assets$115,126
Liabilities$0
Net Assets$115,126

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $303,128Expenses 2011: $259,654Net Income 2011: $43,4742011Expenses 2012: $291,7052012Expenses 2013: $382,4152013Revenue 2014: $352,212Expenses 2014: $324,098Net Income 2014: $28,1142014Revenue 2015: $342,105Expenses 2015: $287,418Net Income 2015: $54,6872015Revenue 2016: $218,395Expenses 2016: $220,722Net Income 2016: -$2,3272016Revenue 2017: $291,480Expenses 2017: $299,468Net Income 2017: -$7,9882017Revenue 2018: $303,286Expenses 2018: $310,656Net Income 2018: -$7,3702018Revenue 2019: $281,905Expenses 2019: $279,307Net Income 2019: $2,5982019Revenue 2020: $228,313Expenses 2020: $203,078Net Income 2020: $25,2352020Revenue 2021: $18,059Expenses 2021: $62,115Net Income 2021: -$44,0562021Revenue 2022: $208,237Expenses 2022: $147,720Net Income 2022: $60,5172022Revenue 2023: $275,628Expenses 2023: $272,195Net Income 2023: $3,4332023Revenue 2024: $301,320Expenses 2024: $261,370Net Income 2024: $39,9502024Revenue 2025: $235,915Expenses 2025: $259,508Net Income 2025: -$23,5932025

Highlighted filing

2016

Revenue$218,395
Expenses$220,722
Net Income-$2,327
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$218,395
Mission and Program Overview

Mission

The mission of the lowell elementary pta is to positively impact the lives of all children and families at the school through programs designed for the enrichment,benefit and motivation of teachers, students and student families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$117,453$115,126▼ $2,327
Cap Stk Tr Prin Current Funds$117,453$115,126▼ $2,327
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$117,453$115,126▼ $2,327
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$117,453$115,126▼ $2,327
Total Liabilities and Net Assets / Fund Balance$117,453$115,126▼ $2,327
Compensation and Service Providers

Board Members and Trustees

NameTitle
Leeanna IzuelPresident
Sandee PaigeVice President
Becky MattaAuditor
Michael HaleCommunications
Cameron HernandezFinancial Sec
Amy RoyleGreen Team
Lori IrvinGreen Team
Melissa BrowerHead Room Rep
Kristie KaiserHistorian
Jen AbeMembership
Margaret MiglizziaMembership
Melissa SipowiczParliamentarian
Dow LawsonPrincipal
Kara CamperSecretary
Kathy RigdonTeacher Rep
Holly TorpeyTreasurer
Tracy KollinWays & Means
Anne SmithWays and Means
Lisa KooiWeb Master/tuc
Revenue and Support

Revenue Composition

Contributions and Grants
$37,078
Program Service Revenue
$181,236
Investment Income
$81
Other Revenue
$0
Change in Net Assets
$-2,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,722
Total Fundraising Expense$69,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$130,185$5,388$69,706$5,388
Fees for Services Accounting-$1,500-$1,500
Total Functional Expenses$130,185$20,831$69,706$220,722
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

PENDING

Form 990, Part VI, Line 11B: Form 990 Review Process

PENDING

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

Documents made available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
Pta California James Russell Lowell
EIN
95-6204940
Phone
5624336757
Address
5201 E BROADWAY AVENUE, LONG BEACH, CA 90803

Signing Officer

Name
Leeanna Izuel
Title
President
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
CA
Voting Board Members
1,067
Independent Board Members
1,067
Employees
0

Preparer

Firm
Praetorian Advisors LLP
Address
2101 East Coast Hwy Ste 200, Corona Del Mar, CA 92625
Preparer
Patricia S Drotter
Phone
9497604040
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: other programs - field trips - fund the entry fees and bus costs for kindergarten through 6th grade field trips.other programs - supplies - fund the cost of classroom supplies as needed.

Other Programs-field Trips

Und the entry fees and bus costs for field trips for kindergarten through 6th grade field trips

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCIAL SEC
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IRS990/Form990PartVIISectionAGrp/TitleTxt10HISTORIAN
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IRS990/GrossReceiptsAmt0218395
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01067
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt081
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt081
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/MembershipDuesAmt037078
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE MISSION OF THE LOWELL ELEMENTARY PTA IS TO POSITIVELY IMPACT THE LIVES OF ALL CHILDREN AND FAMILIES AT THE SCHOOL THROUGH PROGRAMS DESIGNED FOR THE ENRICHMENT,BENEFIT AND MOTIVATION OF TEACHERS, STUDENTS AND STUDENT FAMILIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0117453
IRS990/NetAssetsOrFundBalancesEOYAmt0115126
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0STUDENT WELFARE
IRS990/OtherExpensesGrp/Desc1FUNDRAISING EXPENSES
IRS990/OtherExpensesGrp/Desc2ORGANIZATIONAL EXPENSE
IRS990/OtherExpensesGrp/Desc3DUES TO DISTRICT COUNCIL
IRS990/OtherExpensesGrp/FundraisingAmt069706
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013943
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15388
IRS990/OtherExpensesGrp/ProgramServicesAmt0130185
IRS990/OtherExpensesGrp/TotalAmt0130185
IRS990/OtherExpensesGrp/TotalAmt169706
IRS990/OtherExpensesGrp/TotalAmt213943
IRS990/OtherExpensesGrp/TotalAmt35388
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
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/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0FUNDRAISING
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0125406
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt155830
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0125406
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt155830
IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAM - FUND THE COST OF CLUBS, FAIRS, CARNIVALS, DANCES, AUTHOR NIGHTS, MEET THE MASTERS AND OTHER EVENTS FOR ALL STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt047265
IRS990/ProgSrvcAccomActy3Grp/Desc0OTHER PROGRAMS - FIELD TRIPS - FUND THE ENTRY FEES AND BUS COSTS FOR KINDERGARTEN THROUGH 6TH GRADE FIELD TRIPS.OTHER PROGRAMS - SUPPLIES - FUND THE COST OF CLASSROOM SUPPLIES AS NEEDED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt022374
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0230
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt033
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0155611
IRS990/PYProgramServiceRevenueAmt066749
IRS990/PYRevenuesLessExpensesAmt0-88599
IRS990/PYTotalExpensesAmt0155611
IRS990/PYTotalRevenueAmt067012
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-2327
IRS990/RegularMonitoringEnfrcInd0false
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/CurrentTaxYearAmt031689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08860
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06630
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05040
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt057269
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt081
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0129
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt068
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt095
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0440
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0181317
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0350809
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0345516
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0381032
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0302951
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01561625
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt081
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0129
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt067
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt095
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0440
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$2.36$2.60$0.24
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.00$1.87$3.01$2.61$0.40
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$2.76$2.72$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.00$1.44$2.08$1.48$0.61
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$0.18$0.62$0.44
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$2.28$2.03$0.25
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$2.82$2.79$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$3.03$3.11$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$2.91$2.99$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$2.18$2.21$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$3.42$2.87$0.55
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.00$1.51$3.52$3.24$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$3.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$2.92
2011Summary only. Only limited summary data is available for this year.$0.91$0.00$3.03$2.60$0.43