Enhancement of education

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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 $13K a year · 13% 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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
15 mo
of spending, in cash
Looks good: 14.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $58
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
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$107K
+39% vs prior year
Spent
$81K
To programs
96%
Net assets
$202K
By yearFY2021–FY2025
Revenue
$107K
FY2023▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2021$69K
FY2022$77K
FY2023$107K
FY2024$108K
FY2025$121K
Expenses
$81K
FY2023▲ +98%
Tap a bar for its year
Expenses by fiscal year
FY2021$30K
FY2022$41K
FY2023$81K
FY2024$110K
FY2025$156K
Net assets
$202K
FY2023▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2021$139K
FY2022$176K
FY2023$202K
FY2024$200K
FY2025$165K

From the FY2023 Form 990 (year ending July 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 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 Jan 2007.

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

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $78K Management & general 4% · $3K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Asst Treasur
$0Pt VII · Sec A
President
$0Pt VII · Sec A
See Madison Avenue Upper Elementary PTO 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

Madison Avenue Upper Elementary PTO is an education nonprofit based in Madison, MS.

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Provided by the organization

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1 program · $78K · in their own filed words · FY2022
01

The pto supports educational program at madison avenue upper elementary by purchasing educational equipment, supplies, computers & making capital improvements.

$78Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$58

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$107K
Ln 12
Fees for servicesLn 2g$107K
Gifts and grantsLn 1h$112
Investment incomeLn 3$62
Money outPt IX
$81K
Ln 25
Programscol B$78K
Managementcol C$3K
Owns and owesPt X
$202K
net assets · Ln 32
Cash and savingsLn 1–2$101K
Total assetsLn 16$202K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$112
Fees for servicesLn 2g$107K
Investment incomeLn 3$62
Total revenueLn 12$107K
Assets in detailPt X, end of year
CashLn 1$65K
SavingsLn 2$36K
Cash and savings togetherLn 1–2$101K
Land, buildings, equipmentLn 10c$101K
Total assetsLn 16$202K
LiabilitiesLn 26$0
Net assetsLn 32$202K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJuly
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 FY23End FY23
Cash and savingsLn 1–2$56K$101K
Land, buildings, equipmentLn 10c$119K$101K
Total assetsLn 16$176K$202K
LiabilitiesLn 26$0$0
Net assetsLn 32$176K$202K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other fees for servicesLn 11g$2K$2K
Depreciation, depletion and amortizationLn 22$18K$18K
InsuranceLn 23$450$450
Other expenses (24a–d)Ln 24$51K$51K
All other expensesLn 24e$9K$8K$407
Total functional expensesLn 25$81K$78K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $121K$156K−$35K$165K 990 PDF
FY2024 $108K$110K−$2K$200K 990 PDF
FY2023 Viewing $107K$81K$26K$202K 990 PDF
FY2022 $77K$41K$36K$176K 990 PDF
FY2021 $69K$30K$38K$139K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $107,307 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $256$112
I-9 Program service revenuePrior year $77,115$107,133
I-10 Investment incomePrior year $13$62
I-11 Other revenue$0
I-12 Total revenuePrior year $77,384$107,307
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 $40,894$81,031
I-18 Total expensesPrior year $40,894$81,031
I-19 Revenue less expensesPrior year $36,490$26,276
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $107,307 across 5 lines filed
Lines not itemized here account for $11,145 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$112
VIII-1h Total contributions, gifts and grants$112
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $95,988$95,988
VIII-3 Investment incomeRelated to mission $62$62
VIII-12 Total revenueRelated to mission $107,195$107,307
Part IX · Statement of functional expenses $81,031 across 5 lines filed
IX-11g Other fees for servicesManagement $2,235$2,235
IX-22 Depreciation, depletion and amortizationPrograms $18,370$18,370
IX-23 InsuranceManagement $450$450
IX-24 Other expenses (24a–d)Programs $51,419$51,419
IX-24e All other expensesPrograms $8,150 · Management $407$8,557
IX-25 Total functional expensesPrograms $77,939 · Management $3,092 · Fundraising $0$81,031
Part X · Balance sheet $201,909 assets, 8 lines filed
X-1 Cash, non-interest-bearing$64,577
X-2 Savings and temporary cash investmentsStart of year $56,226$36,295
X-10c Land, buildings and equipment, netStart of year $119,407$101,037
X-16 Total assetsStart of year $175,633$201,909
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $175,633$201,909
X-32 Total net assets or fund balancesStart of year $175,633$201,909
X-33 Total liabilities and net assetsStart of year $175,633$201,909
Part XI · Reconciliation of net assets $201,909 net assets at year end
XI-1 Total revenue$107,307
XI-2 Total expenses$81,031
XI-3 Revenue less expenses$26,276
XI-4 Net assets at start of year$175,633
XI-10 Net assets at end of year$201,909

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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