College Grove Elementary School Pto
College Grove Elementary School Pto shows strong program focus with no officer compensation, but experienced a significant deficit in the latest fiscal year.
EIN: 202344820 · College Grove, TN · NTEE: B94 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $89K |
| Total Expenses | $142K |
| Program Spending | 90% |
| Net Assets | $26K |
| Transparency Score | 92/100 |
Is College Grove Elementary School Pto Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
College Grove Elementary School Pto directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About College Grove Elementary School Pto
College Grove Elementary School Pto (EIN: 202344820) is a nonprofit organization based in College Grove, TN, classified under NTEE code B94. The organization reported total revenue of $89K and total assets of $29K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of College Grove Elementary School Pto's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
College Grove Elementary School Pto is a micro nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2013–2024). Revenue has grown at a compound annual rate of 26.4%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $90K |
| Total Expenses | $142K |
| Surplus / Deficit | $-52,718 |
| Total Assets | $26K |
| Net Assets | $26K |
| Operating Margin | -58.9% |
| Months of Reserves | 2.2 months |
Financial Health Grade: C
In 2024, College Grove Elementary School Pto reported a deficit of $53K with expenses exceeding revenue, holds 2.2 months of operating reserves (limited).
Financial Trends
Over 10 years of filings (2013–2024), College Grove Elementary School Pto's revenue has grown at a compound annual growth rate (CAGR) of 26.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -37.6% | +62.1% | -67.1% |
| 2023 | +23.9% | -28.1% | +235.9% |
| 2022 | +21.3% | +100.3% | -52.2% |
| 2020 | -15.1% | -44.1% | +239.2% |
| 2019 | +6.6% | +5.6% | +29.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
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 College Grove Elementary School Pto with a Mission Score of 92 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: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, College Grove Elementary School Pto allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $53K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that no officers or key employees receive salaries, which is highly commendable for an organization of this size and type.
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 College Grove Elementary School Pto's IRS 990 filings:
- Significant deficit in the latest fiscal year (202406), with expenses ($142,298) substantially exceeding revenue ($89,580).
Strengths
The following positive indicators were identified for College Grove Elementary School Pto:
- Consistent 0% officer compensation across all reported periods, indicating high efficiency and dedication of funds to mission.
- Minimal to zero liabilities reported in most fiscal years, demonstrating strong financial management.
- Consistent filing of IRS Form 990s over a decade, indicating good transparency and compliance.
- Strong asset base maintained over time, peaking at $78,550 in 2023.
Frequently Asked Questions about College Grove Elementary School Pto
Is College Grove Elementary School Pto a legitimate charity?
Based on AI analysis of IRS 990 filings, College Grove Elementary School Pto (EIN: 202344820) some concerns. Mission Score: 92/100. 1 red flag identified, 4 strengths noted.
How does College Grove Elementary School Pto spend its money?
College Grove Elementary School Pto directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to College Grove Elementary School Pto tax-deductible?
College Grove Elementary School Pto is registered as a tax-exempt nonprofit (EIN: 202344820). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of College Grove Elementary School Pto's spending goes to programs?
College Grove Elementary School Pto directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does College Grove Elementary School Pto compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), College Grove Elementary School Pto is above average for NTEE category B94 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is College Grove Elementary School Pto located?
College Grove Elementary School Pto is headquartered in College Grove, Tennessee and files with the IRS under EIN 202344820. It is classified under NTEE code B94.
How many years of IRS 990 filings does College Grove Elementary School Pto have?
College Grove Elementary School Pto has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $89K in total revenue.
Is College Grove Elementary School Pto a good charity?
Yes, College Grove Elementary School Pto appears to be a good charity. It consistently reports 0% officer compensation, indicating that all funds are directed towards its mission. While there was a deficit in the latest fiscal year (expenses of $142,298 against revenue of $89,580), its overall financial history shows responsible management and a strong program focus.
What caused the significant expense increase in 2024?
The IRS 990 data shows that in the period 202406, expenses were $142,298 while revenue was $89,580. Without more detailed financial statements, the specific causes for this significant increase in expenses relative to revenue cannot be determined from the provided 990 summary data alone. It could be due to a large one-time project, capital expenditure, or a temporary dip in fundraising.
How does the organization manage its assets?
The organization's assets have fluctuated, reaching a high of $78,550 in 2023 and currently standing at $28,819. The consistent presence of assets and minimal liabilities suggest a responsible approach to managing its financial resources, likely maintaining reserves for future activities or specific projects.
Filing History
IRS 990 filing history for College Grove Elementary School Pto showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2013–2024), College Grove Elementary School Pto's revenue has grown by 1211.2%, moving from $7K to $90K. Total assets increased by 76.6% over the same period, from $15K to $26K. Total functional expenses rose by 1956.6%, from $7K to $142K. In its most recent filing year (2024), College Grove Elementary School Pto reported a deficit of $53K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $90K | $142K | $26K | $0 | — | — |
| 2023 | $143K | $88K | $79K | $0 | — | View 990 |
| 2022 | $116K | $122K | $23K | $545 | — | View 990 |
| 2020 | $95K | $61K | $49K | $0 | — | View 990 |
| 2019 | $112K | $109K | $14K | $0 | — | View 990 |
| 2017 | $105K | $103K | $11K | $0 | — | View 990 |
| 2016 | $70K | $73K | $9K | $0 | — | View 990 |
| 2015 | $29K | $29K | $14K | $2K | — | View 990 |
| 2014 | $22K | $25K | $12K | $0 | — | View 990 |
| 2013 | $7K | $7K | $15K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $90K, expenses of $142K, and assets of $26K (revenue -37.6% year-over-year).
- 2023: Revenue of $143K, expenses of $88K, and assets of $79K (revenue +23.9% year-over-year).
- 2022: Revenue of $116K, expenses of $122K, and assets of $23K (revenue +21.3% year-over-year).
- 2020: Revenue of $95K, expenses of $61K, and assets of $49K (revenue -15.1% year-over-year).
- 2019: Revenue of $112K, expenses of $109K, and assets of $14K (revenue +6.6% year-over-year).
- 2017: Revenue of $105K, expenses of $103K, and assets of $11K (revenue +51.1% year-over-year).
- 2016: Revenue of $70K, expenses of $73K, and assets of $9K (revenue +139.6% year-over-year).
- 2015: Revenue of $29K, expenses of $29K, and assets of $14K (revenue +29.8% year-over-year).
- 2014: Revenue of $22K, expenses of $25K, and assets of $12K (revenue +228.4% year-over-year).
- 2013: Revenue of $7K, expenses of $7K, and assets of $15K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for College Grove Elementary School Pto:
Data Sources and Methodology
This transparency report for College Grove Elementary School Pto 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.