Montgomery Elementary PTO INC

Tax-deductible

Brookhaven, GA501(c)(3)Since 2010EducationEIN 27-3542408Revenue $250K in FY2025

On file with the IRSmontgomerypto.com3995 Ashford Dunwoody Rd Ne, 30319-1855 · Brookhaven, GATax-exempt since Feb 2012Publicly supported charity — 170(b)(1)(A)(vi)

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The pto's mission is to support Montgomery students, teachers, and staff by promoting quality education, striving to expand the arts, encouraging community involvement, and working to provide a safe and healthy environment for our children.

501(c)(3) charity; gifts are tax-deductible.
54¢ of each $1 spent went to programs.
Run by 13 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
2 of 4
filings with a surplus
Average surplus $20 a year · under 1% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
54%
of spending
Worth a look: 54% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
17 mo
of spending, in cash
Looks good: 17.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
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
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$250K
+18% vs prior year
Spent
$162K
To programs
54%
Net assets
$229K
By yearFY2020–FY2025
Revenue
$250K
FY2025▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$25K
FY2021$65K
FY2022$151K
FY2023$104K
FY2024$212K
FY2025$250K
Expenses
$162K
FY2025▼ -16%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$183K
FY2023$180K
FY2024$192K
FY2025$162K
Net assets
$229K
FY2025▲ +62%
Tap a bar for its year
Net assets by fiscal year
FY2020$171K
FY2021$229K
FY2022$197K
FY2023$121K
FY2024$141K
FY2025$229K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2012.

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

Where the money goes

54 cents of each dollar spent went to programs.

Program services 54% · $88K Management & general 3% · $5K Fundraising 43% · $69K

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

13 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
President Elect, VP Endowment Fund
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Parliamentarian
$0Pt VII · Sec A
VP Academic Affairs
$0Pt VII · Sec A
VP Academic Affairs
$0Pt VII · Sec A
VP Administration
$0Pt VII · Sec A
See Montgomery Elementary PTO INC 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 students, teachers, and staff by promoting quality education, arts, and community involvement.

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Provided by the organization

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3 programs · $88K · in their own filed words · FY2024
01

Educational Resources/Teacher Support

Purchased supplies, equipment and support for teachers; training for teachers and school staff. Additional education materials for students, purchase of supplies and equipment for music, art, stem and technology programs for students.

$53Kprogram expense
02

Campus Beautification

Pta funded maintenance of overall campus, including maintenance of playground equipment.

$26Kprogram expense
03

Other program operating expenses.

$8Kprogram 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$12K
Grants paid · 1 grant · $20K · 2024–2024
Unitemized GrantFY2024$19,736

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$250K
Ln 12
Gifts and grantsLn 1h$290K
Investment incomeLn 3$4K
Money outPt IX
$162K
Ln 25
Programscol B$88K
Managementcol C$5K
Fundraisingcol D$69K
Owns and owesPt X
$229K
net assets · Ln 32
Cash and savingsLn 1–2$229K
Total assetsLn 16$229K
LiabilitiesLn 26$0
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$290K
Fundraising eventsLn 1c$172K
Investment incomeLn 3$4K
Total revenueLn 12$250K
Assets in detailPt X, end of year
CashLn 1$54K
SavingsLn 2$175K
Cash and savings togetherLn 1–2$229K
Total assetsLn 16$229K
LiabilitiesLn 26$0
Net assetsLn 32$229K
OperationsPt I, VI
EmployeesI 50
VolunteersI 613
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$141K$229K
Total assetsLn 16$141K$229K
LiabilitiesLn 26$0$0
Net assetsLn 32$141K$229K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$20K$20K
Accounting feesLn 11c$4K$2K$190$1K
Professional fundraising feesLn 11e$38K$38K
Other fees for servicesLn 11g$101$66$5$30
Office expensesLn 13$6K$4K$284$2K
Information technologyLn 14$2K$1K$110$659
InsuranceLn 23$375$243$19$113
Other expenses (24a–d)Ln 24$92K$60K$5K$28K
Total functional expensesLn 25$162K$88K$5K$69K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $250K$162K$88K$229K 990 PDF
FY2024 $212K$192K$20K$141K 990 PDF
FY2023 $104K$180K−$76K$121K 990 PDF
FY2022 $151K$183K−$32K$197K 990 PDF
FY2021 $65K$229K 990 PDF
FY2020 $25K$171K 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 FY2025 990 (6 parts)
Part I · Summary $249,824 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $242,488$290,124
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,301$3,997
I-11 Other revenuePrior year −$31,439−$44,297
I-12 Total revenuePrior year $212,350$249,824
I-13 Grants and similar amounts paidPrior year $0$19,736
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $52,951$37,905
I-17 Other expensesPrior year $138,971$104,359
I-18 Total expensesPrior year $191,922$162,000
I-19 Revenue less expensesPrior year $20,428$87,824
Part VI · Governance 13 of 13 board members independent, 3 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $249,824 across 7 lines filed
Lines not itemized here account for $5,352 of total revenue; see the IRS return.
VIII-1b Membership dues$15,480
VIII-1c Fundraising events$171,698
VIII-1f All other contributions, gifts and grants$102,946
VIII-1h Total contributions, gifts and grants$290,124
VIII-3 Investment incomeExcluded from tax $3,997$3,997
VIII-8 Net income from fundraising eventsExcluded from tax −$49,649−$49,649
VIII-12 Total revenueRelated to mission $5,352 · Unrelated business $0 · Excluded from tax −$45,652$249,824
Part IX · Statement of functional expenses $162,000 across 8 lines filed
IX-2 Grants to domestic individualsPrograms $19,736$19,736
IX-11c Accounting feesPrograms $2,470 · Management $190 · Fundraising $1,140$3,800
IX-11e Professional fundraising feesFundraising $37,905$37,905
IX-11g Other fees for servicesPrograms $66 · Management $5 · Fundraising $30$101
IX-13 Office expensesPrograms $3,686 · Management $284 · Fundraising $1,701$5,671
IX-14 Information technologyPrograms $1,428 · Management $110 · Fundraising $659$2,197
IX-23 InsurancePrograms $243 · Management $19 · Fundraising $113$375
IX-24 Other expenses (24a–d)Programs $59,939 · Management $4,611 · Fundraising $27,665$92,215
IX-25 Total functional expensesPrograms $87,568 · Management $5,219 · Fundraising $69,213$162,000
Part X · Balance sheet $229,292 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $27,081$54,110
X-2 Savings and temporary cash investmentsStart of year $114,387$175,182
X-16 Total assetsStart of year $141,468$229,292
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $141,468$229,292
X-32 Total net assets or fund balancesStart of year $141,468$229,292
X-33 Total liabilities and net assetsStart of year $141,468$229,292
Part XI · Reconciliation of net assets $229,292 net assets at year end
XI-1 Total revenue$249,824
XI-2 Total expenses$162,000
XI-3 Revenue less expenses$87,824
XI-4 Net assets at start of year$141,468
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$229,292

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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