Sarah Smith Elementary PTO INC

Tax-deductible

Atlanta, GA501(c)(3)Since 2019EducationEIN 30-1168327Revenue $136K in FY2025

On file with the IRSsarahsmithelementary.com4141 Wieuca Rd Ne, 30342-3812 · Atlanta, GATax-exempt since Oct 2019Publicly supported charity — 170(b)(1)(A)(vi)

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To supplement children's education with programs not funded by the public school system.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 100 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
4 of 6
filings with a surplus
Average surplus $31K a year · 21% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
29 mo
of spending, in cash
Looks good: 29.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$136K
+4% vs prior year
Spent
$98K
To programs
90%
Net assets
$238K
By yearFY2020–FY2025
Revenue
$136K
FY2025▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$252K
FY2021$92K
FY2022$156K
FY2023$127K
FY2024$131K
FY2025$136K
Expenses
$98K
FY2025▼ -35%
Tap a bar for its year
Expenses by fiscal year
FY2020$126K
FY2021$158K
FY2022$104K
FY2023$72K
FY2024$151K
FY2025$98K
Net assets
$238K
FY2025▲ +54%
Tap a bar for its year
Net assets by fiscal year
FY2020$134K
FY2021$67K
FY2022$119K
FY2023$174K
FY2024$154K
FY2025$238K

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 Oct 2019.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $89K Management & general 10% · $10K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer-Elect
$0Pt VII · Sec A
VP of Communications
$0Pt VII · Sec A
Vp-Elect of Communications
$0Pt VII · Sec A
$0Pt VII · Sec A
Parliamentarian
$0Pt VII · Sec A
See Sarah Smith 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

Provides supplemental educational programs for children beyond public school offerings.

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Provided by the organization

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3 programs · $89K · in their own filed words · FY2024
01

Student Education Support

cultural events, student activities, teacher appreciation, and other student event related costs not funded by the public school system.

$80Kprogram expense
02

Facility Expenses and Capital Projects

purchase of capital items for the school and maintenance of school grounds and playground equipment not funded by the public school system.

$6Kprogram expense
03

Public Relations

support the community partners in education, community service, graduation program, open house, parent functions and school spirit programs.

$2Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$30

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$136K
Ln 12
Gifts and grantsLn 1h$109K
Fees for servicesLn 2g$24K
Investment incomeLn 3$4K
Money outPt IX
$98K
Ln 25
Programscol B$89K
Managementcol C$10K
Owns and owesPt X
$238K
net assets · Ln 32
Cash and savingsLn 1–2$241K
Total assetsLn 16$241K
LiabilitiesLn 26$3K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$109K
Fundraising eventsLn 1c$90K
Fees for servicesLn 2g$24K
Investment incomeLn 3$4K
Total revenueLn 12$136K
Assets in detailPt X, end of year
CashLn 1$112K
SavingsLn 2$129K
Cash and savings togetherLn 1–2$241K
Other assetsLn 15$0
Total assetsLn 16$241K
LiabilitiesLn 26$3K
Net assetsLn 32$238K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$142K$241K
Total assetsLn 16$173K$241K
LiabilitiesLn 26$19K$3K
Net assetsLn 32$154K$238K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$2K$2K
Office expensesLn 13$7K$7K
InsuranceLn 23$510$510
Other expenses (24a–d)Ln 24$81K$81K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$98K$89K$10K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $136K$98K$38K$238K 990 PDF
FY2024 $131K$151K−$20K$154K 990 PDF
FY2023 $127K$72K$55K$174K 990 PDF
FY2022 $156K$104K$52K$119K 990 PDF
FY2021 $92K$158K−$67K$67K 990 PDF
FY2020 $252K$126K$126K$134K 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 $136,493 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $109,629$109,078
I-9 Program service revenuePrior year $21,366$23,774
I-10 Investment incomePrior year $0$3,641
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $130,995$136,493
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $150,508$98,365
I-18 Total expensesPrior year $150,508$98,365
I-19 Revenue less expensesPrior year −$19,513$38,128
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower 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
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $136,493 across 7 lines filed
VIII-1c Fundraising events$89,772
VIII-1f All other contributions, gifts and grants$19,306
VIII-1h Total contributions, gifts and grants$109,078
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $23,774$23,774
VIII-3 Investment incomeExcluded from tax $3,641$3,641
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $23,774 · Unrelated business $0 · Excluded from tax $3,641$136,493
Part IX · Statement of functional expenses $98,365 across 5 lines filed
IX-11c Accounting feesManagement $1,800$1,800
IX-13 Office expensesManagement $7,334$7,334
IX-23 InsuranceManagement $510$510
IX-24 Other expenses (24a–d)Programs $81,226$81,226
IX-24e All other expensesPrograms $7,495$7,495
IX-25 Total functional expensesPrograms $88,721 · Management $9,644 · Fundraising $0$98,365
Part X · Balance sheet $240,916 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $142,240$112,275
X-2 Savings and temporary cash investments$128,641
X-15 Other assetsStart of year $18,617$0
X-16 Total assetsStart of year $173,058$240,916
X-25 Other liabilitiesStart of year $18,598$3,025
X-26 Total liabilitiesStart of year $18,598$3,025
X-27 Net assets without donor restrictionsStart of year $154,460$237,891
X-32 Total net assets or fund balancesStart of year $154,460$237,891
X-33 Total liabilities and net assetsStart of year $173,058$240,916
Part XI · Reconciliation of net assets $237,891 net assets at year end
XI-1 Total revenue$136,493
XI-2 Total expenses$98,365
XI-3 Revenue less expenses$38,128
XI-4 Net assets at start of year$154,460
XI-8 Prior period adjustments$45,303
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$237,891

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

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