Civic Intelligence

Las Palmas Elementary PTA

990 • Fiscal year 2018 • EIN 95-6220912

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 08, 2018

1101 Calle PuenteSan Clemente, CA 92672

(949) 266-4795

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

63rd percentile

9.5%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

83rd percentile

43%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

44th percentile

-2.7%

Faster revenue growth than 44% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$63,148

Up $18,875 (+43%) from 2017

Net Assets

Up

$63,148

Up $18,311 (+41%) from 2017

Liabilities

Up

$0

Up $564 (+100%) from 2017

Revenue

Down

$193,513

Down $5,277 (-2.7%) from 2017

Expenses

Down

$175,202

Down $16,837 (-8.8%) from 2017

Net Income

Up

$18,311

Up $11,560 (+171%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2012: $33,597Liabilities 2012: $342012Assets 2013: $24,792Liabilities 2013: $02013Assets 2014: $28,722Liabilities 2014: $02014Assets 2015: $38,502Liabilities 2015: $02015Assets 2016: $38,086Liabilities 2016: $0Net Assets 2016: $38,0862016Assets 2017: $44,273Liabilities 2017: -$564Net Assets 2017: $44,8372017Assets 2018: $63,148Liabilities 2018: $0Net Assets 2018: $63,1482018Assets 2019: $69,159Liabilities 2019: $0Net Assets 2019: $69,1592019Assets 2020: $183,410Liabilities 2020: $0Net Assets 2020: $183,4102020Assets 2021: $189,434Liabilities 2021: $0Net Assets 2021: $189,4342021Assets 2022: $320,034Liabilities 2022: $0Net Assets 2022: $320,0342022Assets 2023: $320,034Liabilities 2023: $0Net Assets 2023: $320,0342023Assets 2024: $128,883Liabilities 2024: $0Net Assets 2024: $128,8832024Assets 2025: $154,035Liabilities 2025: $0Net Assets 2025: $154,0352025

Highlighted filing

2018

Assets$63,148
Liabilities$0
Net Assets$63,148

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $60,461Expenses 2012: $65,494Net Income 2012: -$5,0332012Revenue 2013: $83,386Expenses 2013: $92,157Net Income 2013: -$8,7712013Revenue 2014: $111,500Expenses 2014: $107,570Net Income 2014: $3,9302014Revenue 2015: $124,832Expenses 2015: $115,052Net Income 2015: $9,7802015Revenue 2016: $175,173Expenses 2016: $175,589Net Income 2016: -$4162016Revenue 2017: $198,790Expenses 2017: $192,039Net Income 2017: $6,7512017Revenue 2018: $193,513Expenses 2018: $175,202Net Income 2018: $18,3112018Revenue 2019: $223,238Expenses 2019: $217,227Net Income 2019: $6,0112019Revenue 2020: $191,378Expenses 2020: $77,127Net Income 2020: $114,2512020Revenue 2021: $107,987Expenses 2021: $101,963Net Income 2021: $6,0242021Revenue 2022: $219,731Expenses 2022: $89,131Net Income 2022: $130,6002022Revenue 2023: $196,634Expenses 2023: $385,787Net Income 2023: -$189,1532023Revenue 2024: $108,145Expenses 2024: $112,430Net Income 2024: -$4,2852024Revenue 2025: $168,727Expenses 2025: $141,286Net Income 2025: $27,4412025

Highlighted filing

2018

Revenue$193,513
Expenses$175,202
Net Income$18,311
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$219,990
Mission and Program Overview

Mission

Our mission is to positively impact the lives of all children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$44,273$63,148▲ $18,875
Rtn Earn Endowment Incm Other Fnds$44,837$63,148▲ $18,311
Total Assets$44,273$63,148▲ $18,875
Liabilities
Other Liabilities$-564--
Total Liabilities$-564$0▲ $564
Net Assets / Fund Balance
Total Net Assets Fund Balance$44,837$63,148▲ $18,311
Total Liabilities and Net Assets / Fund Balance$44,273$63,148▲ $18,875
Compensation and Service Providers

Board Members and Trustees

NameTitle
Diana CastilloPresident
Kate MudgePresident
Danitza PulskampAdvocacy
Heather SplendorioAuditor
Stacey ArthurFinancial Se
Kim LarsonParliamentar
Bill TrappSecretary
Fabi AmpudiaTreasurer
Gabriela HoukVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$6,646
Program Service Revenue
$38,624
Investment Income
$1
Other Revenue
$148,242
All Other Contributions
$861
Change in Net Assets
$18,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,202
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
All Other Expenses$86,975$6,912-$93,887
Other Expenses$17,716--$17,716
Fees for Services Accounting-$460-$460
Total Functional Expenses$167,830$7,372$0$175,202
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$175,105
Fundraising Direct Expenses$26,477
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jog-a-thon$126,689$126,689$8,784$117,905
Fall Fundraiser$42,479$42,479$17,175$25,304
Total Events$169,168$169,168$25,959$143,209
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 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

Statement regarding lobbying activities: volunteers: each pta tries to recruit a legislative committee chairperson for the executive board. Our pta has filled this position with a chair who attends local meetings during the school year to keep appraised of issues that will affect our school community. The chair attends the 4th district pta sacramento safari event once per year. At the event, speakers and representatives from the california state legislators meet with representatives of pta units from the 4th district to speak about current issues/topics. The chair shares this information in summary form with the executive board and membership. Our legislative rep also encouraged members to register to vote. Publications: the las palmas elementary pta does not issue a formal publication, but does communicate legislative topics of interest with members at meetings of executive board and general membership. Our pta presents issues for consideration, and encourages members to educate themselves prior to voting on issues.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Las Palmas Elementary Pta
EIN
95-6220912
Phone
9492664795
Address
1101 CALLE PUENTE, SAN CLEMENTE, CA 92672

Signing Officer

Name
Kate Mudge
Title
President
Phone
9492442384
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kate Mudge
Legal Domicile
CA
Voting Board Members
573
Independent Board Members
573
Employees
0

Preparer

Firm
EATON'S INCOME TAX SERVICES
Address
901 CALLE AMANECER SUITE 160, SAN CLEMENTE, CA 92673-4218
Preparer
Katie M Anderson
Phone
9494920337
Supplemental Narrative

Additional Explanations

Form 990, Part III

Statement of program service accomplishments 38,000: funding for the new steam lab at the school (furniture, equipment, technology) 23,559.39: contributions directly linked to classroom learning reimbursements to teachers for classroom supplies/use (12,447.90 @ 15/student), international fall festival (1,737.55), library books (396.01), organic garden supplies (1,094.27), reflections art program (555.19), technology in classrooms (2,889.29), treasure chest behavior rewards program 3,328.72), watch dogs program (1,110.46) 19,500: field trips (17,000) and cultural enrichment assemblies on campus (2,500) for all students 18,000: physical education for all students with certified service provider, 1x/week 15,137.50: grants to fund after school academic enrichment programs (drama club 2,000, destination imagination 6,000, robotics 7,000). Book clubs after school program (1,137.50) 7,000: meet the masters monthly hands-on art program with artist instruction for all students 6,000: primary music instruction (4,500) and repair/replace music instruments (1,499.81) 3,600.41: parent education: ongoing - spanish classes, english classes, zumba. Hosted speakers on internet safety and other topics.

Form 990, Page 2, Part III, Line 4D

OTHER PROGRAM SERVICES

Form 990, Part IX, Line 24E

Classroom use 13,076 0 0 other expenses 12,686 0 0 other expenses 12,340 0 0 meet the masters 10,000 0 0 primary music 10,000 0 0 assemblies 3,800 0 0 treasure chest 3,445 0 0 membership 3,136 0 0 other expenses 2,762 0 0 fall festival 2,668 0 0 dia del nino 2,294 0 0 volunteer appreciation 2,288 0 0 convention/training 0 2,153 0 other expenses 1,705 0 0 teacher/staff apprecation 1,694 0 0 operating exp 0 1,399 0 other 1,284 0 0 watch dogs 1,199 0 0 web services exp 0 944 0 bank service charges 0 887 0 hospitality 0 864 0 other expenses 676 0 0 music instruments/repairs 414 0 0 library books 361 0 0 custodial equip exp 0 320 0 membership/pta recruitmen 310 0 0 general program exp 264 0 0 5th grade grad and beach 259 0 0 insurance premium 0 228 0 kinder graduation 175 0 0 technology 139 0 0 misc admin 0 117 0 total 86,975 6,912 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS 38,000: FUNDING FOR THE NEW STEAM LAB AT THE SCHOOL (FURNITURE, EQUIPMENT, TECHNOLOGY) 23,559.39: CONTRIBUTIONS DIRECTLY LINKED TO CLASSROOM LEARNING REIMBURSEMENTS TO TEACHERS FOR CLASSROOM SUPPLIES/USE (12,447.90 @ 15/STUDENT), INTERNATIONAL FALL FESTIVAL (1,737.55), LIBRARY BOOKS (396.01), ORGANIC GARDEN SUPPLIES (1,094.27), REFLECTIONS ART PROGRAM (555.19), TECHNOLOGY IN CLASSROOMS (2,889.29), TREASURE CHEST BEHAVIOR REWARDS PROGRAM 3,328.72), WATCH DOGS PROGRAM (1,110.46) 19,500: FIELD TRIPS (17,000) AND CULTURAL ENRICHMENT ASSEMBLIES ON CAMPUS (2,500) FOR ALL STUDENTS 18,000: PHYSICAL EDUCATION FOR ALL STUDENTS WITH CERTIFIED SERVICE PROVIDER, 1X/WEEK 15,137.50: GRANTS TO FUND AFTER SCHOOL ACADEMIC ENRICHMENT PROGRAMS (DRAMA CLUB 2,000, DESTINATION IMAGINATION 6,000, ROBOTICS 7,000). BOOK CLUBS AFTER SCHOOL PROGRAM (1,137.50) 7,000: MEET THE MASTERS MONTHLY HANDS-ON ART PROGRAM WITH ARTIST INSTRUCTION FOR ALL STUDENTS 6,000: PRIMARY MUSIC INSTRUCTION (4,500) AND REPAIR/REPLACE MUSIC INSTRUMENTS (1,499.81) 3,600.41: PARENT EDUCATION: ONGOING - SPANISH CLASSES, ENGLISH CLASSES, ZUMBA. HOSTED SPEAKERS ON INTERNET SAFETY AND OTHER TOPICS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAM SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STATEMENT REGARDING LOBBYING ACTIVITIES: VOLUNTEERS: EACH PTA TRIES TO RECRUIT A LEGISLATIVE COMMITTEE CHAIRPERSON FOR THE EXECUTIVE BOARD. OUR PTA HAS FILLED THIS POSITION WITH A CHAIR WHO ATTENDS LOCAL MEETINGS DURING THE SCHOOL YEAR TO KEEP APPRAISED OF ISSUES THAT WILL AFFECT OUR SCHOOL COMMUNITY. THE CHAIR ATTENDS THE 4TH DISTRICT PTA SACRAMENTO SAFARI EVENT ONCE PER YEAR. AT THE EVENT, SPEAKERS AND REPRESENTATIVES FROM THE CALIFORNIA STATE LEGISLATORS MEET WITH REPRESENTATIVES OF PTA UNITS FROM THE 4TH DISTRICT TO SPEAK ABOUT CURRENT ISSUES/TOPICS. THE CHAIR SHARES THIS INFORMATION IN SUMMARY FORM WITH THE EXECUTIVE BOARD AND MEMBERSHIP. OUR LEGISLATIVE REP ALSO ENCOURAGED MEMBERS TO REGISTER TO VOTE. PUBLICATIONS: THE LAS PALMAS ELEMENTARY PTA DOES NOT ISSUE A FORMAL PUBLICATION, BUT DOES COMMUNICATE LEGISLATIVE TOPICS OF INTEREST WITH MEMBERS AT MEETINGS OF EXECUTIVE BOARD AND GENERAL MEMBERSHIP. OUR PTA PRESENTS ISSUES FOR CONSIDERATION, AND ENCOURAGES MEMBERS TO EDUCATE THEMSELVES PRIOR TO VOTING ON ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CLASSROOM USE 13,076 0 0 OTHER EXPENSES 12,686 0 0 OTHER EXPENSES 12,340 0 0 MEET THE MASTERS 10,000 0 0 PRIMARY MUSIC 10,000 0 0 ASSEMBLIES 3,800 0 0 TREASURE CHEST 3,445 0 0 MEMBERSHIP 3,136 0 0 OTHER EXPENSES 2,762 0 0 FALL FESTIVAL 2,668 0 0 DIA DEL NINO 2,294 0 0 VOLUNTEER APPRECIATION 2,288 0 0 CONVENTION/TRAINING 0 2,153 0 OTHER EXPENSES 1,705 0 0 TEACHER/STAFF APPRECATION 1,694 0 0 OPERATING EXP 0 1,399 0 OTHER 1,284 0 0 WATCH DOGS 1,199 0 0 WEB SERVICES EXP 0 944 0 BANK SERVICE CHARGES 0 887 0 HOSPITALITY 0 864 0 OTHER EXPENSES 676 0 0 MUSIC INSTRUMENTS/REPAIRS 414 0 0 LIBRARY BOOKS 361 0 0 CUSTODIAL EQUIP EXP 0 320 0 MEMBERSHIP/PTA RECRUITMEN 310 0 0 GENERAL PROGRAM EXP 264 0 0 5TH GRADE GRAD AND BEACH 259 0 0 INSURANCE PREMIUM 0 228 0 KINDER GRADUATION 175 0 0 TECHNOLOGY 139 0 0 MISC ADMIN 0 117 0 TOTAL 86,975 6,912 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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ReturnHeader/BusinessOfficerGrp/PersonNm0KATE MUDGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09492442384
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
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ReturnHeader/FilingSecurityInformation/IPTm016:21:08
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EATON'S INCOME TAX SERVICES
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ReturnHeader/PreparerPersonGrp/PhoneNum09494920337
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATIE M ANDERSON
ReturnHeader/ReturnTs02018-11-14T14:21:08-08:00
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ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.54$1.69$1.41$0.27
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.08$1.12$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.20$0.00$3.20$1.97$3.86$1.89
2022Detailed filing. Detailed filing data is available for this year.$3.20$0.00$3.20$2.20$0.89$1.31
2021Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$1.08$1.02$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$1.91$0.77$1.14
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$2.23$2.17$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$1.94$1.75$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.45$1.99$1.92$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$1.75$1.76$0.00
2015Summary only. Only limited summary data is available for this year.$0.39$0.00$1.25$1.15$0.10
2014Summary only. Only limited summary data is available for this year.$0.29$0.00$1.12$1.08$0.04
2013Summary only. Only limited summary data is available for this year.$0.25$0.00$0.83$0.92$0.09
2012Summary only. Only limited summary data is available for this year.$0.34$0.00$0.60$0.65$0.05