Civic Intelligence

Lincoln Middle School PTA

990 • Fiscal year 2019 • EIN 95-6206521

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 13, 2019

1501 California AveSanta Monica, CA 90403

(310) 393-9227

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

11th percentile

-35%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

18th percentile

-25%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

25%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$197,186

Down $66,264 (-25%) from 2018

Net Assets

Down

$197,186

Down $66,264 (-25%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$190,886

Up $38,289 (+25%) from 2018

Expenses

Up

$257,150

Up $84,348 (+49%) from 2018

Net Income

Down

-$66,264

Down $46,059 (-228%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $332,662Liabilities 2012: $0Net Assets 2012: $332,6622012Assets 2013: $442,923Liabilities 2013: $1Net Assets 2013: $442,9222013Assets 2014: $405,634Liabilities 2014: $0Net Assets 2014: $405,6342014Assets 2015: $319,825Liabilities 2015: $1Net Assets 2015: $319,8242015Assets 2016: $254,901Liabilities 2016: $0Net Assets 2016: $254,9012016Assets 2017: $283,655Liabilities 2017: $0Net Assets 2017: $283,6552017Assets 2018: $263,450Liabilities 2018: $0Net Assets 2018: $263,4502018Assets 2019: $197,186Liabilities 2019: $0Net Assets 2019: $197,1862019Assets 2020: $157,039Liabilities 2020: $0Net Assets 2020: $157,0392020Assets 2021: $186,746Net Assets 2021: $186,7462021Assets 2022: $187,626Net Assets 2022: $187,6262022Assets 2023: $160,371Liabilities 2023: $0Net Assets 2023: $160,3712023Assets 2024: $114,267Liabilities 2024: $0Net Assets 2024: $114,2672024Assets 2025: $207,744Liabilities 2025: $0Net Assets 2025: $207,7442025

Highlighted filing

2019

Assets$197,186
Liabilities$0
Net Assets$197,186

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $232,041Expenses 2012: $202,419Net Income 2012: $29,6222012Revenue 2013: $272,369Expenses 2013: $162,109Net Income 2013: $110,2602013Revenue 2014: $137,746Expenses 2014: $175,034Net Income 2014: -$37,2882014Revenue 2015: $187,672Expenses 2015: $273,482Net Income 2015: -$85,8102015Revenue 2016: $162,433Expenses 2016: $229,247Net Income 2016: -$66,8142016Revenue 2017: $172,563Expenses 2017: $143,809Net Income 2017: $28,7542017Revenue 2018: $152,597Expenses 2018: $172,802Net Income 2018: -$20,2052018Revenue 2019: $190,886Expenses 2019: $257,150Net Income 2019: -$66,2642019Revenue 2020: $110,608Expenses 2020: $150,755Net Income 2020: -$40,1472020Revenue 2021: $95,787Expenses 2021: $66,080Net Income 2021: $29,7072021Revenue 2022: $134,870Expenses 2022: $133,909Net Income 2022: $9612022Revenue 2023: $97,848Expenses 2023: $125,103Net Income 2023: -$27,2552023Revenue 2024: $175,718Expenses 2024: $221,822Net Income 2024: -$46,1042024Revenue 2025: $217,311Expenses 2025: $123,834Net Income 2025: $93,4772025

Highlighted filing

2019

Revenue$190,886
Expenses$257,150
Net Income-$66,264
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$270,320
Mission and Program Overview

Mission

The organization promotes and sponsors activities that have a direct or indirect educational purpose in addition to fostering interaction among the school administration, teachers, students and parents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$100,725$166,334▲ $65,609
Cash and Non-Interest-Bearing Accounts$162,409$30,536▼ $131,873
Land, Buildings, and Equipment, Net$316$316→ $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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$263,450$197,186▼ $66,264
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$263,450$197,186▼ $66,264
Total Net Assets Fund Balance$263,450$197,186▼ $66,264
Total Liabilities and Net Assets / Fund Balance$263,450$197,186▼ $66,264

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$316--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rebecca WalkerPresident
Kathy SalemVice President
Diana OliverSecretary
Stacey RileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$130,547
Program Service Revenue
$0
Investment Income
$487
Other Revenue
$59,852
All Other Contributions
$128,863
Change in Net Assets
$-66,264
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$249,650
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$70,444--$70,444
Other Expenses$16,381$29,804-$16,381
Grants to Domestic Orgs$7,500--$7,500
Total Functional Expenses$227,346$29,804$0$257,150
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Santa Monica Malibu Edu FoundSanta Monica, CA--$7,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$139,286
Fundraising Direct Expenses$79,434
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Carnival$52,533$52,533$40,987$11,546
Student Store$33,354$33,354$21,461$11,893
Total Events$135,898$135,898$77,448$58,450
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 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Lincoln Middle School Pta
EIN
95-6206521
Phone
3103939227
Address
1501 CALIFORNIA AVE, SANTA MONICA, CA 90403

Signing Officer

Name
Rebecca Walker
Title
President
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca Walker
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Farzan & Farzan Aac
Address
2001 WILSHIRE BLVD SUITE 270, SANTA MONICA, CA 90403
Preparer
Josh Farzan CPA
Phone
3103940231
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

AFTER SCHOOL PROGRAMS: Column (A) - Total = $12373; Column (B) - Program Services = $12373; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ASSEMBLIES: Column (A) - Total = $1695; Column (B) - Program Services = $1695; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CLASSROOM SUPPLIES: Column (A) - Total = $13460; Column (B) - Program Services = $13460; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CORE DONATION: Column (A) - Total = $9537; Column (B) - Program Services = $9537; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DISCOVERY EDUCATION: Column (A) - Total = $6390; Column (B) - Program Services = $6390; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FACILITIES BEAUTIFICATION: Column (A) - Total = $993; Column (B) - Program Services = $993; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GET WET PROGRAM: Column (A) - Total = $8186; Column (B) - Program Services = $8186; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LIBRARY BOOKS & SUPPLIES: Column (A) - Total = $628; Column (B) - Program Services = $628; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISC: Column (A) - Total = $1342; Column (B) - Program Services = $1342; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

NATIONAL JUNIOR HONOR SOC: Column (A) - Total = $681; Column (B) - Program Services = $681; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ON-LINE ED SUBSCRIPTIONS: Column (A) - Total = $12095; Column (B) - Program Services = $12095; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SHOP SUPPLIES: Column (A) - Total = $850; Column (B) - Program Services = $850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SPECIAL EDUCATION: Column (A) - Total = $1500; Column (B) - Program Services = $1500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WORTHWHILE LIFE: Column (A) - Total = $714; Column (B) - Program Services = $714; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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IRS990ScheduleA/PublicSupportPY170Pct00.99590
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0165031
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0704165
IRS990ScheduleA/TotalSupportAmt0707037
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0316
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0316
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0316
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt077448
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0STUDENT STORE
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt033354
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt050011
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0135898
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt052533
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt033354
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt050011
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0135898
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt058450
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt015000
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt077448
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt040987
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt021461
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt07500
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SANTA MONICA MALIBU EDU FOUND
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01645 16TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SANTA MONICA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd090404
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IRS990ScheduleI/TotalOtherOrgCnt01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AFTER SCHOOL PROGRAMS: Column (A) - Total = $12373; Column (B) - Program Services = $12373; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ASSEMBLIES: Column (A) - Total = $1695; Column (B) - Program Services = $1695; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CLASSROOM SUPPLIES: Column (A) - Total = $13460; Column (B) - Program Services = $13460; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CORE DONATION: Column (A) - Total = $9537; Column (B) - Program Services = $9537; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DISCOVERY EDUCATION: Column (A) - Total = $6390; Column (B) - Program Services = $6390; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FACILITIES BEAUTIFICATION: Column (A) - Total = $993; Column (B) - Program Services = $993; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GET WET PROGRAM: Column (A) - Total = $8186; Column (B) - Program Services = $8186; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LIBRARY BOOKS & SUPPLIES: Column (A) - Total = $628; Column (B) - Program Services = $628; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MISC: Column (A) - Total = $1342; Column (B) - Program Services = $1342; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11NATIONAL JUNIOR HONOR SOC: Column (A) - Total = $681; Column (B) - Program Services = $681; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12ON-LINE ED SUBSCRIPTIONS: Column (A) - Total = $12095; Column (B) - Program Services = $12095; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SHOP SUPPLIES: Column (A) - Total = $850; Column (B) - Program Services = $850; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14SPECIAL EDUCATION: Column (A) - Total = $1500; Column (B) - Program Services = $1500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15WORTHWHILE LIFE: Column (A) - Total = $714; Column (B) - Program Services = $714; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e: Other Expenses
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0197186
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINCOLN MIDDLE SCHOOL PTA
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ReturnHeader/Filer/PhoneNum03103939227
ReturnHeader/Filer/USAddress/AddressLine1Txt01501 CALIFORNIA AVE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$2.17$1.24$0.93
2024Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$1.76$2.22$0.46
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$0.98$1.25$0.27
2022Detailed filing. Detailed filing data is available for this year.$1.88$1.88$1.35$1.34$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.87$1.87$0.96$0.66$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$1.11$1.51$0.40
2019Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$1.91$2.57$0.66
2018Detailed filing. Detailed filing data is available for this year.$2.63$0.00$2.63$1.53$1.73$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$1.73$1.44$0.29
2016Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$1.62$2.29$0.67
2015Detailed filing. Detailed filing data is available for this year.$3.20$0.00$3.20$1.88$2.73$0.86
2014Detailed filing. Detailed filing data is available for this year.$4.06$0.00$4.06$1.38$1.75$0.37
2013Summary only. Only limited summary data is available for this year.$4.43$0.00$4.43$2.72$1.62$1.10
2012Summary only. Only limited summary data is available for this year.$3.33$0.00$3.33$2.32$2.02$0.30