Eleanor Roosevelt Middle School Pto Inc
Eleanor Roosevelt Middle School PTO shows fluctuating revenues and expenses, maintaining assets with zero officer compensation.
EIN: 203200175 · Dubuque, IA · NTEE: B11 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $118K |
| Total Expenses | $32K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $118,368. |
| Net Assets | $93K |
| Transparency Score | 80/100 |
Is Eleanor Roosevelt Middle School Pto Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Eleanor Roosevelt Middle School Pto Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Eleanor Roosevelt Middle School Pto Inc
Eleanor Roosevelt Middle School Pto Inc (EIN: 203200175) is a nonprofit organization based in Dubuque, IA, classified under NTEE code B11. The organization reported total revenue of $118K and total assets of $163K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Eleanor Roosevelt Middle School Pto Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Eleanor Roosevelt Middle School Pto Inc is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -4.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $21K |
| Total Expenses | $32K |
| Surplus / Deficit | $-10,996 |
| Total Assets | $93K |
| Net Assets | $93K |
| Operating Margin | -52.6% |
| Months of Reserves | 35.1 months |
Financial Health Grade: B
In 2023, Eleanor Roosevelt Middle School Pto Inc reported a deficit of $11K with expenses exceeding revenue, holds 35.1 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Eleanor Roosevelt Middle School Pto Inc's revenue has declined at a compound annual growth rate (CAGR) of -4.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -43.5% | -34.4% | -10.5% |
| 2022 | -61.6% | +390.1% | -10.0% |
| 2020 | -176.8% | +257.7% | -71.9% |
| 2019 | +5.4% | -69.4% | +36.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
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 Eleanor Roosevelt Middle School Pto Inc with a Mission Score of 80 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: 85%
- fundraising: 5%
According to IRS 990 filings, Eleanor Roosevelt Middle School Pto Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $11K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that the organization is likely run by volunteers, which is highly efficient for an organization of this size with latest revenue of $118,368.
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 Eleanor Roosevelt Middle School Pto Inc's IRS 990 filings:
- Significant revenue volatility, including negative revenue in 2020
- Expenses exceeding revenue in recent periods (2022, 2023) leading to asset decline
Strengths
The following positive indicators were identified for Eleanor Roosevelt Middle School Pto Inc:
- Consistent reporting of 0% officer compensation, indicating volunteer-driven efficiency
- No reported liabilities across all filing periods, demonstrating sound debt management
- Maintained a healthy asset base over the decade, despite revenue fluctuations
- Consistent IRS 990 filing history, indicating good transparency
Frequently Asked Questions about Eleanor Roosevelt Middle School Pto Inc
Is Eleanor Roosevelt Middle School Pto Inc a legitimate charity?
Eleanor Roosevelt Middle School Pto Inc (EIN: 203200175) is a registered tax-exempt nonprofit based in Iowa. Our AI analysis gives it a Mission Score of 80/100. It has 13 years of IRS 990 filings on record. Total revenue: $118K. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Eleanor Roosevelt Middle School Pto Inc spend its money?
Eleanor Roosevelt Middle School Pto Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Eleanor Roosevelt Middle School Pto Inc tax-deductible?
Eleanor Roosevelt Middle School Pto Inc is registered as a tax-exempt nonprofit (EIN: 203200175). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Eleanor Roosevelt Middle School Pto Inc CEO make?
Eleanor Roosevelt Middle School Pto Inc's highest-compensated officer earns $118,368. annually. The organization reported $118K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Eleanor Roosevelt Middle School Pto Inc's spending goes to programs?
Eleanor Roosevelt Middle School Pto Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Eleanor Roosevelt Middle School Pto Inc compare to similar nonprofits?
With a transparency score of 80/100 (Excellent), Eleanor Roosevelt Middle School Pto Inc is above average for NTEE category B11 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Eleanor Roosevelt Middle School Pto Inc located?
Eleanor Roosevelt Middle School Pto Inc is headquartered in Dubuque, Iowa and files with the IRS under EIN 203200175. It is classified under NTEE code B11.
How many years of IRS 990 filings does Eleanor Roosevelt Middle School Pto Inc have?
Eleanor Roosevelt Middle School Pto Inc has 13 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 $118K in total revenue.
What caused the negative revenue of $-31,258 in 2020?
The negative revenue in 2020 could be due to significant returns, refunds, or accounting adjustments, which would require reviewing the detailed 990 filing for that period to understand fully.
How does the organization manage its expenses given the periods of deficit spending?
In periods like 2022 and 2023 where expenses ($48,689 and $31,918 respectively) exceeded revenue ($37,050 and $20,922), the organization likely drew from its accumulated assets to cover the difference, as evidenced by the decline in assets from $116,096 in 2021 to $93,461 in 2023.
What are the primary sources of revenue for the PTO?
While not explicitly detailed in the summary, for a PTO, primary revenue sources typically include fundraising events, membership dues, and donations from parents and the community.
Filing History
IRS 990 filing history for Eleanor Roosevelt Middle School Pto Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Eleanor Roosevelt Middle School Pto Inc's revenue has declined by 38.6%, moving from $34K to $21K. Total assets increased by 11.3% over the same period, from $84K to $93K. Total functional expenses fell by 30.5%, from $46K to $32K. In its most recent filing year (2023), Eleanor Roosevelt Middle School Pto Inc reported a deficit of $11K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $21K | $32K | $93K | $0 | — | View 990 |
| 2022 | $37K | $49K | $104K | $0 | — | View 990 |
| 2021 | $96K | $10K | $116K | $0 | — | View 990 |
| 2020 | $-31,258 | $45K | $30K | $0 | — | View 990 |
| 2019 | $41K | $12K | $106K | $0 | — | View 990 |
| 2018 | $39K | $41K | $77K | $0 | — | View 990 |
| 2017 | $40K | $28K | $79K | $0 | — | View 990 |
| 2016 | $35K | $51K | $68K | $0 | — | View 990 |
| 2015 | $17K | $9K | $84K | $0 | — | View 990 |
| 2014 | $27K | $35K | $77K | $0 | — | View 990 |
| 2013 | $36K | $34K | $85K | $0 | — | View 990 |
| 2012 | $15K | $17K | $82K | $1 | — | View 990 |
| 2011 | $34K | $46K | $84K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $21K, expenses of $32K, and assets of $93K (revenue -43.5% year-over-year).
- 2022: Revenue of $37K, expenses of $49K, and assets of $104K (revenue -61.6% year-over-year).
- 2021: Revenue of $96K, expenses of $10K, and assets of $116K.
- 2020: Revenue of $-31,258, expenses of $45K, and assets of $30K (revenue -176.8% year-over-year).
- 2019: Revenue of $41K, expenses of $12K, and assets of $106K (revenue +5.4% year-over-year).
- 2018: Revenue of $39K, expenses of $41K, and assets of $77K (revenue -3.7% year-over-year).
- 2017: Revenue of $40K, expenses of $28K, and assets of $79K (revenue +15.4% year-over-year).
- 2016: Revenue of $35K, expenses of $51K, and assets of $68K (revenue +109.0% year-over-year).
- 2015: Revenue of $17K, expenses of $9K, and assets of $84K (revenue -38.1% year-over-year).
- 2014: Revenue of $27K, expenses of $35K, and assets of $77K (revenue -25.8% year-over-year).
- 2013: Revenue of $36K, expenses of $34K, and assets of $85K (revenue +148.5% year-over-year).
- 2012: Revenue of $15K, expenses of $17K, and assets of $82K (revenue -57.3% year-over-year).
- 2011: Revenue of $34K, expenses of $46K, and assets of $84K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Eleanor Roosevelt Middle School Pto Inc:
Data Sources and Methodology
This transparency report for Eleanor Roosevelt Middle School Pto Inc 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.