Westerly Creek Elementary PTA FY2023 filing

Tax-deductible

Denver, CO501(c)(3)EIN 20-1069797

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To provide financial support and volunteers to Westerly Creek Elementary school to further its educational and community goals.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $12K a year · 5% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
65%
of spending
Worth a look: 65% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$253K
+12% vs prior year
Spent
$262K
To programs
65%
Net assets
$73K
By yearFY2020–FY2025
Revenue
$253K
FY2023▲ +12%
Revenue by fiscal year
FY2020$196K
FY2021$245K
FY2022$227K
FY2023$253K
FY2024$220K
FY2025$243K
Expenses
$262K
FY2023▲ +11%
Expenses by fiscal year
FY2020$250K
FY2021$255K
FY2022$236K
FY2023$262K
FY2024$223K
FY2025$233K
Net assets
$73K
FY2023▼ -23%
Net assets by fiscal year
FY2020$114K
FY2021$104K
FY2022$95K
FY2023$73K
FY2024$71K
FY2025$80K

From the FY2023 Form 990 (year ending June 2023) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1946.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $170K Management & general 1% · $2K Fundraising 35% · $91K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Westerly Creek Elementary PTA executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports Westerly Creek Elementary with funds and volunteers for educational and community goals.

Provided by the organization

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3 programs · $170K · in their own filed words · FY2022
01

Financial support to westerly creeek elementary school to further its edcuational goals.

$150Kprogram expense
02

Staff support expenses

$18Kprogram expense
03

Community support expenses

$2Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$2K
Grants paid · 8 grants · $1.0M · 2019–2024
Individual RecipientFY2024$200,000
Individual RecipientFY2023$195,000
Individual RecipientFY2022$150,000
Westerly Creek Elementary SchoolFY2021$150,000
Westerly Creek Elementary SchoolFY2020$150,000
Unitemized GrantFY2020$12,120
Westerly Creek Elementary SchoolFY2019$150,000
Unitemized GrantFY2019$16,500

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$253K
Ln 12
Gifts and grantsLn 1h$253K
Money outPt IX
$262K
Ln 25
Programscol B$170K
Managementcol C$2K
Fundraisingcol D$91K
Owns and owesPt X
$73K
net assets · Ln 32
Cash and savingsLn 1–2$73K
Total assetsLn 16$73K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$253K
Gains on assetsLn 7$0
Total revenueLn 12$253K
Assets in detailPt X, end of year
CashLn 1$73K
SavingsLn 2$0
Cash and savings togetherLn 1–2$73K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$73K
LiabilitiesLn 26$0
Net assetsLn 32$73K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6160
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$95K$73K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$95K$73K
LiabilitiesLn 26$0$0
Net assetsLn 32$95K$73K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$150K$150K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$11$11
Accounting feesLn 11c$193$193
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$7K$1K$6K
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$215$215
Other expenses (24a–d)Ln 24$104K$20K$85K
All other expensesLn 24e$316$135$181
Total functional expensesLn 25$262K$170K$2K$91K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $243K$233K$9K$80K 990 PDF
FY2024 $220K$223K−$3K$71K 990 PDF
FY2023 Viewing $253K$262K−$9K$73K 990 PDF
FY2022 $227K$236K−$9K$95K 990 PDF
FY2021 $245K$255K−$10K$104K 990 PDF
FY2020 $196K$250K−$53K$114K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $253,054 across 9 lines filed
VIII-1b Membership dues$10,735
VIII-1f All other contributions, gifts and grants$242,319
VIII-1h Total contributions, gifts and grants$253,054
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$253,054
Part IX · Statement of functional expenses $262,274 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $150,000$150,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $11$11
IX-11c Accounting feesManagement $193$193
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $1,235 · Fundraising $5,909$7,144
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $215$215
IX-24 Other expenses (24a–d)Programs $19,793 · Fundraising $84,602$104,395
IX-24e All other expensesPrograms $135 · Management $181$316
IX-25 Total functional expensesPrograms $169,928 · Management $1,835 · Fundraising $90,511$262,274
Part X · Balance sheet $73,350 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $56,474$73,350
X-2 Savings and temporary cash investmentsStart of year $38,954$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $95,428$73,350
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $95,428$73,350
X-33 Total liabilities and net assetsStart of year $95,428$73,350
Part XI · Reconciliation of net assets $73,350 net assets at year end
XI-1 Total revenue$253,054
XI-2 Total expenses$262,274
XI-3 Revenue less expenses−$9,220
XI-4 Net assets at start of year$95,428
XI-8 Prior period adjustments−$12,858
XI-10 Net assets at end of year$73,350

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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