Blue Grass Elementary PTO EIN 47-1107928

Blue Grass Elementary PTO

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Blue Grass Elementary PTO is an education nonprofit based in Knoxville, TN. For fiscal year 2025 it reported $188K in revenue, $115K in expenses, and $197K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Knoxville, TN
Website
bluegrasspto.membershiptoolkit.com
Filings
5 on file (2021–2025)
Revenue
$188KFY2025
Expenses
$115K
Net assets
$197K
People
4
Filings
5
Updates
0
More identity details & actions ⌄
EIN  47-1107928 Public charity (501(c)(3)) Knoxville, TN
Form 990 (PDF)
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Size
$100K–1M
What they do
an education nonprofit
Leadership
Jennifer Hultz · President
Money in and out
$188K revenue, $115K expenses
Bottom line
81% program efficiency
Where the money goes · FY2025
Total revenue
$188K
Pt VIII · Ln 12
Total expenses
$115K
Pt IX · Ln 25
Net assets
$197K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $74K
Where spending went · Part IX cols B–D
Program services $0.81 Management & general $0.19
Program efficiency
81%
of spending reaches programs-0.4% vs prior filing year
Operating runway
20.6mo
months of highly liquid reserves at operating expense rate▲ +43% vs prior filing year
Surplus margin
+39%
revenue over expenses, this year-0.1% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$188K
FY2025▲ +11%
Expenses
$115K
FY2025▲ +11%
Total assets
$197K
FY2025▲ +59%
Total liabilities
$0
FY2025
Total revenue
$188K
Pt VIII · Ln 12
Total expenses
$115K
Pt IX · Ln 25
Net assets
$197K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$74K
Total assetsPt X · Ln 16$197K
Program-expense ratioPt IX · col B81%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

3 program services account for $48K of program spending, described in the organization's own filed words · FY2024.
01

Gift to School- Each year the principal will ask the PTO for a "gift to school". This year the top item was new playground shades for the front playgrounds. We also hired a professional muralist to add a new mural to the entrance of the school.

$26Kprogram expense
02

School Event Support

We provided decor, activities, programs, food, staffing, etc. for the following school events: 5th Grade Year End Graduation and Celebration, Back To School Meet and Greet, Fun Day, Field Day, Walk To School Day, Veteran's Day, Glow Dance Party, Kindergarten Roundup, Literacy Night, STEM Night and Fine Arts Night.

$13Kprogram expense
03

Teacher Appreciation

Meals, snack and treats provided to all staff throughout the school year to raise morale and say thank you for all their hard work. T-shirts are provided at start of school year with school year theme. Retirement gifts for teachers. Gift for year of service to teacher that serves on PTO board also provided.

$9Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBlue Grass Elementary PTO
EINHdr · item D47-1107928
Principal addressHdr · item CKnoxville, TN
Year of formationHdr · item Lpending
State of legal domicileHdr · item MTN
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B94)
Ruling yearIRS BMFDec 2015

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
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 (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Parliamentarian
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$127K · 68%
Other revenue$59K · 31%
Investment income$2K · 1%
Contributions & grants68%$127K
Other revenue31%$59K
Investment income1%$2K
Total revenueLn 12$188K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.81 Management & general $0.19
Program services81%$93K
Management & general19%$22K
Total functional expensesLn 25$115K

Balance Sheet

Part X · end of year
CashLn 1$197K
Total assetsLn 16$197K
Total liabilitiesLn 26$0
Total net assetsLn 32$197K
Months of cash on handcomputed20.6

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $197K · Operating expenses/yr $115K
20.6 months
Where the money goes
Program services
Program services $93K · Total expenses $115K
81%
Management & General
Management & general $22K · Total expenses $115K
19%
Fundraising
Fundraising $0 · Total expenses $115K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $118K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $127K · Total revenue $188K
68%
Government reliance
Government grants $0 · Total revenue $188K
0%
Earned-income share
Program service revenue $0 · Total revenue $188K
0%
Investment reliance
Investment income $2K · Total revenue $188K
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $115K
0%
Growth & trend
Revenue growth (YoY)
This year $188K · Prior year $169K
+11%
Revenue CAGR
FY2020 $41K · FY2024 $188K
+46%
Net-asset trend (YoY)
End of year $197K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $188K · Expenses $115K
+39%
Liabilities-to-Assets
Total liabilities — · Total assets $197K
Net-asset ratio
Net assets $197K · Total assets $197K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $197K
0%
People & payroll
Highest Reported Total Compensation
Individual Jennifer Hultz · Reported title President · Highest reported compensation $0 · Total expenses $115K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $115K
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 81%
Overhead ratio 19%
Fundraising cost ratio 0%
Revenue growth 11%

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 · FY2024
Total grants receivedfrom 1 funder$6K

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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)$188K revenue · viewing · ⤓ 990 PDF
FY2024$169K revenue · ⤓ 990 PDF
FY2023$144K revenue · ⤓ 990 PDF
FY2022$117K revenue · ⤓ 990 PDF
FY2021$41K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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