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Smiley Elementary School PTA

Tax-deductible

Redlands, CA501(c)(3)EIN 95-6207423

Parent teacher association to support Smiley Elementary School.

501(c)(3) charity; gifts are tax-deductible.
94¢ 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
3 of 5
filings with a surplus
Average surplus $3K a year · 15% 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
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
13 mo
of spending, in cash
Looks good: 12.7 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
12
of 13 voting members
Looks good: 12 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$17K
-40% vs prior year
Spent
$22K
To programs
94%
Net assets
$24K
By yearFY2021–FY2025
Revenue
$17K
FY2025▼ -40%
Revenue by fiscal year
FY2021$5K
FY2022$21K
FY2023$31K
FY2024$28K
FY2025$17K
Expenses
$22K
FY2025▲ +18%
Expenses by fiscal year
FY2021$6K
FY2022$18K
FY2023$22K
FY2024$19K
FY2025$22K
Net assets
$24K
FY2025▼ -19%
Net assets by fiscal year
FY2021$7K
FY2022$11K
FY2023$20K
FY2024$29K
FY2025$24K

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CSmiley Elementary School PTA
EINHdr · item D95-6207423
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFSep 1967
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CRedlands, CA
NTEE classificationIRS BMFNonprofit

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.06
Program services94%$21K
Management & general6%$1K
Total functional expensesLn 25$22K

Finances

Money in and out, what it owns and owes

Spent on programs
94%
of spending reaches programs▼ -2% vs prior filing year
Months of spending covered by cash
12.7mo
months of spending covered by cash and easy-to-sell investments▼ -31% vs prior filing year
Surplus or deficit
-32%
as % of revenue, this year▼ -199% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$24K
FY2025▼ -19%
Total assets by fiscal year
FY2021$7K
FY2022$11K
FY2023$20K
FY2024$29K
FY2025$24K
Total liabilities
$0
FY2025
Total liabilities by fiscal year
FY2021$0
FY2022$0
FY2023$0
FY2024$0
FY2025$0
Revenue less expensesPt I · Ln 19−$5K
Total assetsPt X · Ln 16$24K
Spent on programsPt IX · col B94%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 412

Balance Sheet

Part X · end of year
CashLn 1$24K
Total assetsLn 16$24K
Total liabilitiesLn 26$0
Total net assetsLn 32$24K
Months of cash on handcomputed12.7

Statement of Revenue

Part VIII
Other revenue$16K · 93%
Contributions & grants$1K · 7%
Other revenue93%$16K
Contributions & grants7%$1K
Total revenueLn 12$17K

Money in detail

Form 990 · FY2025 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $24K · Operating expenses/yr $22K
12.7 months
Where the money goes
Program services
Program services $21K · Total expenses $22K
94%
Management & General
Management & general $1K · Total expenses $22K
6%
Fundraising
Fundraising $0 · Total expenses $22K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $4K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $1K · Total revenue $17K
7%
Government reliance
Government grants — · Total revenue $17K
—
Earned-income share
Program service revenue $0 · Total revenue $17K
0%
Investment reliance
Investment income $0 · Total revenue $17K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $22K
0%
Growth & trend
Revenue change from last year
This year $17K · Prior year $28K
-40%
Net assets change over the year
End of year $24K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $17K · Expenses $22K
-32%
Debts compared to what it owns
Total liabilities — · Total assets $24K
—
Net assets compared to what it owns
Net assets $24K · Total assets $24K
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) $24K
0%
People & payroll
Highest Reported Total Compensation
Individual Kyrie Jones · Reported title Programs · Highest reported compensation $0 · Total expenses $22K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $22K
0%
Peer comparison

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

MetricThis orgPeer medianPercentile
Spent on programs 94%——
Spent on management, % of spending 6%——
Fundraising cost, % of gifts 0%——
Revenue growth -40%——
Investment manager fees, % of assets 0%——
Legal fees, % of spending 0%——
Accounting fees, % of spending 1%——
Paid fundraiser fees, % of spending 0%——

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

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Kyrie Jones
Programs
$0Pt VII · Sec A
Delaney Sobaszek
Parliamentarian
$0Pt VII · Sec A
Ofelia Garcia
Fundraising
$0Pt VII · Sec A
$0Pt VII · Sec A
Clara Shelton
Vice President
$0Pt VII · Sec A
Adel Alset
Historian
$0Pt VII · Sec A
Stephen Shelton
Fin Reviewer
$0Pt VII · Sec A
Heather Taggart
Volunteers
$0Pt VII · Sec A
See Smiley Elementary School PTA executive salaries →

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Governance & Policies

Part VI
  • 13Voting board membersPt VI · Ln 1a
  • 12Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Supports Smiley Elementary School through parent-teacher collaboration.

Provided by the organization

This section is blank until Smiley Elementary School PTA claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $21K of program spending, described in the organization's own filed words · FY2024.
01

Parent teacher association to support Smiley Elementary School.

$21Kprogram expense

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $17K$22K-40% 990 PDF
FY2024 $28K$19K-9% 990 PDF
FY2023 $31K$22K+45% 990 PDF
FY2022 $21K$18K+372% 990 PDF
FY2021 $5K$6K 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

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $17,056 across 9 lines filed
Lines not itemized here account for $1,258 of total revenue; see the IRS return.
VIII-1b Membership dues$925
VIII-1f All other contributions, gifts and grants$308
VIII-1h Total contributions, gifts and grants$1,233
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$14,565
VIII-12 Total revenueExcluded from tax $1,258$17,056
Part IX · Statement of functional expenses $22,496 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 feesManagement $320$320
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 meetingsManagement $515$515
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $288$288
IX-24 Other expenses (24a–d)Programs $18,494$18,494
IX-24e All other expensesPrograms $2,618 · Management $261$2,879
IX-25 Total functional expensesPrograms $21,112 · Management $1,384 · Fundraising $0$22,496
Part X · Balance sheet $23,795 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $29,235$23,795
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 $29,235$23,795
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $29,235$23,795
X-32 Total net assets or fund balancesStart of year $29,235$23,795
X-33 Total liabilities and net assetsStart of year $29,235$23,795
Part XI · Reconciliation of net assets $23,795 net assets at year end
XI-1 Total revenue$17,056
XI-2 Total expenses$22,496
XI-3 Revenue less expenses−$5,440
XI-4 Net assets at start of year$29,235
XI-10 Net assets at end of year$23,795

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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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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