Civic Intelligence

Palisades Elementary School Parent Teacher Organization

990EZ • Fiscal year 2024 • EIN 99-0341167

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 04, 2024

Organization ProfileN/A
2306 Auhuhu StreetPearl City, HI 96782

(808) 453-6550

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

37th percentile

-2.4%

Higher net margin than 37% 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

42nd percentile

-2.6%

Faster asset growth than 42% of similar nonprofits.

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

Revenue Growth

94th percentile

151%

Faster revenue growth than 94% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$30,474

Down $812 (-2.6%) from 2023

Net Assets

$30,474

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin37th percentile

Revenue

Up

$33,616

Up $20,234 (+151%) from 2023

Expenses

Up

$34,428

Up $9,843 (+40%) from 2023

Net Income

Up

-$812

Up $10,391 (+93%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$60K$40K$20K$0Assets 2012: $40,147Liabilities 2012: $0Net Assets 2012: $40,1472012Assets 2013: $28,143Liabilities 2013: $0Net Assets 2013: $28,1432013Assets 2014: $43,365Liabilities 2014: $0Net Assets 2014: $43,3652014Assets 2015: $19,661Liabilities 2015: $0Net Assets 2015: $19,6612015Assets 2016: $24,284Liabilities 2016: $0Net Assets 2016: $24,2842016Assets 2017: $15,148Liabilities 2017: $0Net Assets 2017: $15,1482017Assets 2018: $19,343Liabilities 2018: $0Net Assets 2018: $19,3432018Assets 2019: $21,276Liabilities 2019: $0Net Assets 2019: $21,2762019Assets 2020: $25,541Liabilities 2020: $0Net Assets 2020: $25,5412020Assets 2021: $39,539Net Assets 2021: $39,5392021Assets 2022: $42,489Net Assets 2022: $42,4892022Assets 2023: $31,286Liabilities 2023: $02023Assets 2024: $30,474Net Assets 2024: $30,4742024Assets 2025: $33,551Net Assets 2025: $33,5512025

Highlighted filing

2024

Assets$30,474
Liabilities-
Net Assets$30,474
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$60K$40K$20K$0-$20K-$40KRevenue 2012: $22,476Expenses 2012: $20,522Net Income 2012: $1,9542012Revenue 2013: $18,275Expenses 2013: $31,825Net Income 2013: -$13,5502013Revenue 2014: $33,778Expenses 2014: $18,556Net Income 2014: $15,2222014Revenue 2015: $28,030Expenses 2015: $51,734Net Income 2015: -$23,7042015Revenue 2016: $34,943Expenses 2016: $30,320Net Income 2016: $4,6232016Revenue 2017: $38,249Expenses 2017: $47,385Net Income 2017: -$9,1362017Revenue 2018: $43,649Expenses 2018: $39,454Net Income 2018: $4,1952018Revenue 2019: $42,361Expenses 2019: $40,795Net Income 2019: $1,5662019Revenue 2020: $37,779Expenses 2020: $34,025Net Income 2020: $3,7542020Revenue 2021: $22,526Expenses 2021: $8,528Net Income 2021: $13,9982021Revenue 2022: $20,730Expenses 2022: $17,780Net Income 2022: $2,9502022Revenue 2023: $13,382Expenses 2023: $24,585Net Income 2023: -$11,2032023Revenue 2024: $33,616Expenses 2024: $34,428Net Income 2024: -$8122024Revenue 2025: $33,247Expenses 2025: $30,170Net Income 2025: $3,0772025

Highlighted filing

2024

Revenue$33,616
Expenses$34,428
Net Income-$812
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 4, 2024
Return Version
2023v6.0
Gross Receipts
$52,284
Mission and Program Overview

Mission

EDUCATIONAL

Program Services

DescriptionGrantsExpenses
ENRICHMENT - CONTRIBUTE TO SCHOOL PROGRAMS AND ACTIVITIES BENEFITING ALL STUDENTS.-$15,039
COMMUNITY - PROMOTION OF THE WELFARE OF CHILDREN AND YOUTH IN SCHOOL, HOME AND COMMUNITY THROUGH THE STUDENT ENRICHMENT BY PROVIDING SUPPLIES, ACTIVITIES, AND OTHER MISCELLANEOUS PROGRAMS.-$9,143
AWARDS PROGRAMS & RECOGNITION - PROVIDE STUDENT AWARDS AND TEACHER RECOGNITION THROUGH TEACHER APPRECIATION EVENTS.-$3,914
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JACQUELYN MINAMIPresident-$0--
MICHELE JUBACKVice Preside-$0--
NATALIE JAMISONSecretary-$0--
JENNIFER TESHIMATreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Carnival$22,983$22,983$5,141$17,842
Cookie Fundrais$16,700$16,700$11,837$4,863
Total Events$39,683$39,683$16,978$22,705
Filing and Contact Details

Filer

Filer Name
Palisades Elementary School Pto
EIN
99-0341167
Phone
8084536550
Address
2306 AUHUHU STREET, PEARL CITY, HI 96782

Signing Officer

Name
Jennifer Teshima
Title
Treasurer
Phone
8084536550
Signed
2024-02-04
Discuss with paid preparer
Yes

Preparer

Firm
Hee & Ching Cpas LLC
Address
201 MERCHANT ST STE 1830, HONOLULU, HI 96813
Preparer
Lester J Hee CPA
Phone
8085327322
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office 500 conferences/meetings 2,002 insurance 535 community 9,143 awards & recognition 3,914 enrichment 15,039 supplies 76 taxes 2,069 bank charges 523 membership & volunteer 104 total 33,905”

Raw XML Appendix158 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0JENNIFER TESHIMA
IRS990EZ/BooksInCareOfDetail/PhoneNum08084536550
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02306 AUHUHU STREET
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt02306 AUHUHU STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PEARL CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096782
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt031286
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0725
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-812
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0523
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt031286
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IRS990EZ/FundraisingGrossIncomeAmt046941
IRS990EZ/GrossReceiptsAmt052284
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt031286
IRS990EZ/NetAssetsOrFundBalancesEOYAmt030474
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt031286
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt030474
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JACQUELYN MINAMI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHELE JUBACK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NATALIE JAMISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JENNIFER TESHIMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt033905
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATIONAL
IRS990EZ/ProgramServiceRevenueAmt04618
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COMMUNITY - PROMOTION OF THE WELFARE OF CHILDREN AND YOUTH IN SCHOOL, HOME AND COMMUNITY THROUGH THE STUDENT ENRICHMENT BY PROVIDING SUPPLIES, ACTIVITIES, AND OTHER MISCELLANEOUS PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1AWARDS PROGRAMS & RECOGNITION - PROVIDE STUDENT AWARDS AND TEACHER RECOGNITION THROUGH TEACHER APPRECIATION EVENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2ENRICHMENT - CONTRIBUTE TO SCHOOL PROGRAMS AND ACTIVITIES BENEFITING ALL STUDENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt09143
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt13914
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt215039
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt018668
IRS990EZ/SpecialEventsNetIncomeLossAmt028273
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt034428
IRS990EZ/TotalProgramServiceExpensesAmt028096
IRS990EZ/TotalRevenueAmt033616
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0595
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0382
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01727
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08335
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt011059
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04618
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05424
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt035438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt034095
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt054731
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0134306
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt046697
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt07118
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt053815
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0199180
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt051910
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt012924
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt037165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt034115
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt063066
IRS990ScheduleA/Total509Grp/TotalAmt0199180
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt051910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt012924
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt037165
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt034115
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt063066
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0199180
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016978
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0COOKIE FUNDRAIS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022983
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039683
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022983
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt016700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039683
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt022705
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016978
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05141
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011837
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE 500 CONFERENCES/MEETINGS 2,002 INSURANCE 535 COMMUNITY 9,143 AWARDS & RECOGNITION 3,914 ENRICHMENT 15,039 SUPPLIES 76 TAXES 2,069 BANK CHARGES 523 MEMBERSHIP & VOLUNTEER 104 TOTAL 33,905
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER TESHIMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08084536550
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PALISADES ELEMENTARY SCHOOL PTO
ReturnHeader/Filer/BusinessNameControlTxt0PALI
ReturnHeader/Filer/EIN0990341167
ReturnHeader/Filer/PhoneNum08084536550
ReturnHeader/Filer/USAddress/AddressLine1Txt02306 AUHUHU STREET
ReturnHeader/Filer/USAddress/CityNm0PEARL CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096782
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274174400
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEE & CHING CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 MERCHANT ST STE 1830
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085327322
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LESTER J HEE CPA
ReturnHeader/ReturnTs02025-03-03T18:44:34-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$30,474
Liabilities
-
Net assets
$30,474
Revenue
$33,616
Expenses
$34,428
Net income
-$812
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$33.6$33.6$33.2$30.2$3.08
2024Detailed filing. Detailed filing data is available for this year.$30.5$30.5$33.6$34.4$0.81
2023Summary only. Only limited summary data is available for this year.$31.3$0.00$13.4$24.6$11.2
2022Detailed filing. Detailed filing data is available for this year.$42.5$42.5$20.7$17.8$2.95
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.5$39.5$22.5$8.53$14.0
2020Detailed filing. Detailed filing data is available for this year.$25.5$0.00$25.5$37.8$34.0$3.75
2019Detailed filing. Detailed filing data is available for this year.$21.3$0.00$21.3$42.4$40.8$1.57
2018Detailed filing. Detailed filing data is available for this year.$19.3$0.00$19.3$43.6$39.5$4.20
2017Detailed filing. Detailed filing data is available for this year.$15.1$0.00$15.1$38.2$47.4$9.14
2016Detailed filing. Detailed filing data is available for this year.$24.3$0.00$24.3$34.9$30.3$4.62
2015Detailed filing. Detailed filing data is available for this year.$19.7$0.00$19.7$28.0$51.7$23.7
2014Detailed filing. Detailed filing data is available for this year.$43.4$0.00$43.4$33.8$18.6$15.2
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.1$0.00$28.1$18.3$31.8$13.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.1$0.00$40.1$22.5$20.5$1.95