Brooks Elementary School Ptso EIN 32-0281840 Form 990 (PDF) Claim this org

Brooks Elementary School Ptso FY2023 filing

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Supports students, staff, and school environment through parent-teacher-student collaboration and events. For fiscal year 2023 it reported $50K in revenue, $29K in expenses, and $58K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Newnan, GA
Filings
3 on file (2023–2023)
Revenue
$50KFY2023
Expenses
$29K
Net assets
$58K
People
7
Filings
3
Updates
0
More identity details & actions ⌄
EIN  32-0281840 Public charity (501(c)(3)) Newnan, GA
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →
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Size
<$100K
What they do
Supports students, staff, and school environment through parent-teacher-student collaboration and events.
Leadership
Cassie Cox · Treasurer
Money in and out
$50K revenue, $29K expenses
Bottom line
93% program efficiency
Where the money goes · FY2023
Total revenue
$50K
Pt VIII · Ln 12
Total expenses
$29K
Pt IX · Ln 25
Net assets
$58K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $21K
Where spending went · Part IX cols B–D
Program services $0.93 Management & general $0.07
Program efficiency
93%
of spending reaches programs
Operating runway
23.7mo
months of highly liquid reserves at operating expense rate
Surplus margin
+42%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$50K
FY2023
Expenses
$29K
FY2023
Total assets
$58K
FY2023
Total liabilities
$0
FY2023
Total revenue
$50K
Pt VIII · Ln 12
Total expenses
$29K
Pt IX · Ln 25
Net assets
$58K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$21K
Total assetsPt X · Ln 16$58K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBrooks Elementary School Ptso
EINHdr · item D32-0281840
Principal addressHdr · item CNewnan, GA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MGA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B11)
Ruling yearIRS BMFOct 2010

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

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
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Officer
$0Pt VII · Sec A
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $27K of program spending, described in the organization's own filed words · FY2022.
01

The brooks elementary ptso funds various programs for students and teachers at brooks elementary. Those programs include, accelerated reader, art, music, staff appreciation, school enhancements, student centered events and various other activities.

$27Kprogram expense

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Statement of Revenue

Part VIII
Other revenue$38K · 76%
Contributions & grants$12K · 24%
Other revenue76%$38K
Contributions & grants24%$12K
Total revenueLn 12$50K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.07
Program services93%$27K
Management & general7%$2K
Total functional expensesLn 25$29K

Balance Sheet

Part X · end of year
CashLn 1$58K
Total assetsLn 16$58K
Total liabilitiesLn 26$0
Total net assetsLn 32$58K
Months of cash on handcomputed23.7

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $58K · Operating expenses/yr $29K
23.7 months
Where the money goes
Program services
Program services $27K · Total expenses $29K
93%
Management & General
Management & general $2K · Total expenses $29K
7%
Fundraising
Fundraising $0 · Total expenses $29K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $12K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $12K · Total revenue $50K
24%
Government reliance
Government grants — · Total revenue $50K
Earned-income share
Program service revenue $0 · Total revenue $50K
0%
Investment reliance
Investment income $0 · Total revenue $50K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $29K
0%
Growth & trend
Revenue growth (YoY)
This year $50K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $58K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $50K · Expenses $29K
+42%
Liabilities-to-Assets
Total liabilities — · Total assets $58K
Net-asset ratio
Net assets $58K · Total assets $58K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $58K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Cassie Cox · Reported title TREASURER · Highest reported compensation $0 · Total expenses $29K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $29K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 93%
Overhead ratio 7%
Fundraising cost ratio 0%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$268

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$90K revenue · ⤓ 990 PDF
FY2024$62K revenue · ⤓ 990 PDF
FY2023$50K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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