Heritage Oak Elementary PTA FY2024 filing

Tax-deductible

Roseville, CA501(c)(3)EIN 68-0224703Revenue $76K in FY2024

On file with the IRS2271 Americana Dr, 95747-7688 · Roseville, CATax-exempt since Nov 1943Publicly supported — 509(a)(2)

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To Provide Assistance and Support For School and Student Activities.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $4K a year · 8% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
10 mo
of spending, in cash
Looks good: 9.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
145
of 145 voting members
Looks good: 145 of 145 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$76K
+34% vs prior year
Spent
$74K
To programs
99%
Net assets
$60K
By yearFY2021–FY2025
Revenue
$76K
FY2024▲ +34%
Tap a bar for its year
Revenue by fiscal year
FY2021$3K
FY2022$59K
FY2023$57K
FY2024$76K
FY2025$67K
Expenses
$74K
FY2024▲ +59%
Tap a bar for its year
Expenses by fiscal year
FY2021$12K
FY2022$26K
FY2023$46K
FY2024$74K
FY2025$81K
Net assets
$60K
FY2024▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021$15K
FY2022$47K
FY2023$58K
FY2024$60K
FY2025$46K

From the FY2024 Form 990 (year ending June 2024) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1943.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $73K Management & general 1% · $557

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President
$0Pt VII · Sec A
VP Fundraising
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
VP Membership
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Financial Secre
$0Pt VII · Sec A
Parliamentarian
$0Pt VII · Sec A
See Heritage Oak 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 school and student activities by providing assistance and resources.

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Provided by the organization

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1 program · $73K · in their own filed words · FY2023
01

School educational programs to enhance learning and provide student support.

$73Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$76K
Ln 12
Other incomeLn 4–11$52K
Gifts and grantsLn 1h$24K
Money outPt IX
$74K
Ln 25
Programscol B$73K
Managementcol C$557
Owns and owesPt X
$60K
net assets · Ln 32
Cash and savingsLn 1–2$60K
Total assetsLn 16$60K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a145
IndependentVI 1b145
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Other incomeLn 4–11$52K
Gains on assetsLn 7$0
Total revenueLn 12$76K
Assets in detailPt X, end of year
CashLn 1$60K
SavingsLn 2$0
Cash and savings togetherLn 1–2$60K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$60K
LiabilitiesLn 26$0
Net assetsLn 32$60K
OperationsPt I, VI
EmployeesI 50
VolunteersI 645
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 FY24End FY24
Cash and savingsLn 1–2$58K$60K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$58K$60K
LiabilitiesLn 26$0$0
Net assetsLn 32$58K$60K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
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$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
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$0
Other expenses (24a–d)Ln 24$40K$40K
All other expensesLn 24e$33K$33K$557
Total functional expensesLn 25$74K$73K$557$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $67K$81K−$14K$46K 990 PDF
FY2024 Viewing $76K$74K$2K$60K 990 PDF
FY2023 $57K$46K$10K$58K 990 PDF
FY2022 $59K$26K$33K$47K 990 PDF
FY2021 $3K$12K−$10K$15K 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 FY2024 990 (6 parts)
Part I · Summary $75,784 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,487$24,000
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $36,273$51,784
I-12 Total revenuePrior year $56,760$75,784
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $46,330$73,591
I-18 Total expensesPrior year $46,330$73,591
I-19 Revenue less expensesPrior year $10,430$2,193
Part VI · Governance 145 of 145 board members independent, 4 to look at
VI-1a Voting members of the governing body145
VI-1b Independent voting members145
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $75,784 across 8 lines filed
VIII-1f All other contributions, gifts and grants$24,000
VIII-1h Total contributions, gifts and grants$24,000
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$51,784
VIII-12 Total revenue$75,784
Part IX · Statement of functional expenses $73,591 across 31 lines filed
IX-1 Grants to domestic organizations$0
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 fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
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 Insurance$0
IX-24 Other expenses (24a–d)Programs $40,215$40,215
IX-24e All other expensesPrograms $32,819 · Management $557$33,376
IX-25 Total functional expensesPrograms $73,034 · Management $557 · Fundraising $0$73,591
Part X · Balance sheet $59,901 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $57,708$59,901
X-2 Savings and temporary cash investments$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 $57,708$59,901
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $57,708$59,901
X-32 Total net assets or fund balancesStart of year $57,708$59,901
X-33 Total liabilities and net assetsStart of year $57,708$59,901
Part XI · Reconciliation of net assets $59,901 net assets at year end
XI-1 Total revenue$75,784
XI-2 Total expenses$73,591
XI-3 Revenue less expenses$2,193
XI-4 Net assets at start of year$57,708
XI-10 Net assets at end of year$59,901

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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