Central School Parent Teacher Organization
Central School PTO reports $0 revenue and assets in latest filing, indicating potential inactivity or cash-based operations.
EIN: 10466730 · South Berwick, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $6K |
| Program Spending | 90% |
| Net Assets | $8K |
| Transparency Score | 85/100 |
Is Central School Parent Teacher Organization Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Central School Parent Teacher Organization directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Central School Parent Teacher Organization
Central School Parent Teacher Organization (EIN: 10466730) is a nonprofit organization based in South Berwick, ME. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Central School Parent Teacher Organization's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Central School Parent Teacher Organization is a micro nonprofit that has been operating for 33 years, with 5 years of IRS 990 filings on record (2012–2016). Revenue has grown at a compound annual rate of 27.9%.
Key Financial Metrics (2016)
From the most recent IRS 990 filing on record:
| Total Revenue | $7K |
| Total Expenses | $6K |
| Surplus / Deficit | +$545 |
| Total Assets | $8K |
| Net Assets | $8K |
| Operating Margin | 8.1% |
| Months of Reserves | 14.8 months |
Financial Health Grade: A
In 2016, Central School Parent Teacher Organization reported a surplus of $545 with revenue exceeding expenses, holds 14.8 months of operating reserves (strong position).
Financial Trends
Over 5 years of filings (2012–2016), Central School Parent Teacher Organization's revenue has grown at a compound annual growth rate (CAGR) of 27.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2016 | +76.7% | +237.4% | +7.8% |
| 2015 | +47.5% | +123.6% | +38.8% |
| 2014 | -10.1% | -18.4% | +52.9% |
| 2013 | +14.1% | -82.3% | +127.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1993 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Central School Parent Teacher Organization with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Central School Parent Teacher Organization allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2016)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $545, with revenue exceeding expenses.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all filings, indicating that its leadership is entirely volunteer-based, which is appropriate for its small size and revenue levels.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Central School Parent Teacher Organization's IRS 990 filings:
- Latest filing shows $0 revenue and assets, potentially indicating inactivity.
Strengths
The following positive indicators were identified for Central School Parent Teacher Organization:
- 100% volunteer leadership with 0% officer compensation.
- Consistently low liabilities ($0 across all filings).
- Appropriate IRS 990-EZ filing for its size.
- Historically maintained positive net assets when active.
Frequently Asked Questions about Central School Parent Teacher Organization
Is Central School Parent Teacher Organization a legitimate charity?
Based on AI analysis of IRS 990 filings, Central School Parent Teacher Organization (EIN: 10466730) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does Central School Parent Teacher Organization spend its money?
Central School Parent Teacher Organization directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Central School Parent Teacher Organization tax-deductible?
Central School Parent Teacher Organization is registered as a tax-exempt nonprofit (EIN: 10466730). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Central School Parent Teacher Organization located?
Central School Parent Teacher Organization is headquartered in South Berwick, Maine and files with the IRS under EIN 10466730.
How many years of IRS 990 filings does Central School Parent Teacher Organization have?
Central School Parent Teacher Organization has 5 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends.
Is Central School Parent Teacher Organization still active?
The latest filing showing $0 in revenue and assets suggests the organization may be inactive or operating on a very limited, cash-only basis without retaining funds. Further inquiry with the organization would be needed to confirm its current operational status.
How does the organization fund its activities?
In previous active years, the organization generated revenue through various means, such as $6,693 in 2016 and $3,788 in 2015, likely from parent contributions, fundraisers, or small grants, given its PTO nature.
What are the primary expenses of the PTO?
While specific expense categories are not detailed in the provided data, for a PTO of this size, primary expenses typically include school event support, classroom supplies, field trip subsidies, and minor administrative costs. For example, in 2016, total expenses were $6,148.
Filing History
IRS 990 filing history for Central School Parent Teacher Organization showing financial trends over 5 years of public records:
Over 5 years of IRS 990 filings (2012–2016), Central School Parent Teacher Organization's revenue has grown by 167.2%, moving from $3K to $7K. Total assets increased by 421.1% over the same period, from $1K to $8K. Total functional expenses rose by 8.7%, from $6K to $6K. In its most recent filing year (2016), Central School Parent Teacher Organization reported a surplus of $545, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2016 | $7K | $6K | $8K | $0 | — | View 990 |
| 2015 | $4K | $2K | $7K | $0 | — | View 990 |
| 2014 | $3K | $815 | $5K | $0 | — | View 990 |
| 2013 | $3K | $999 | $3K | $0 | — | View 990 |
| 2012 | $3K | $6K | $1K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2016: Revenue of $7K, expenses of $6K, and assets of $8K (revenue +76.7% year-over-year).
- 2015: Revenue of $4K, expenses of $2K, and assets of $7K (revenue +47.5% year-over-year).
- 2014: Revenue of $3K, expenses of $815, and assets of $5K (revenue -10.1% year-over-year).
- 2013: Revenue of $3K, expenses of $999, and assets of $3K (revenue +14.1% year-over-year).
- 2012: Revenue of $3K, expenses of $6K, and assets of $1K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Central School Parent Teacher Organization:
Data Sources and Methodology
This transparency report for Central School Parent Teacher Organization is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.