Horseshoe Trails Elementary Pto
Horseshoe Trails Elementary PTO consistently operates with a surplus and zero officer compensation, growing assets to over $126,000.
EIN: 202674239 · Cave Creek, AZ · NTEE: B94 · Updated: 2026-03-28
Is Horseshoe Trails Elementary Pto Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Horseshoe Trails Elementary Pto directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Horseshoe Trails Elementary Pto
Horseshoe Trails Elementary Pto (EIN: 202674239) is a nonprofit organization based in Cave Creek, AZ, classified under NTEE code B94. The organization reported total revenue of $116K and total assets of $131K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Horseshoe Trails Elementary Pto's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Horseshoe Trails Elementary Pto is a small nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 3.1%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $113K |
| Total Expenses | $83K |
| Surplus / Deficit | +$29K |
| Total Assets | $127K |
| Net Assets | $127K |
| Operating Margin | 25.9% |
| Months of Reserves | 18.3 months |
Financial Health Grade: A
In 2024, Horseshoe Trails Elementary Pto reported a surplus of $29K with revenue exceeding expenses, holds 18.3 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2012–2024), Horseshoe Trails Elementary Pto's revenue has grown at a compound annual growth rate (CAGR) of 3.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +30.0% | +28.7% | +29.9% |
| 2023 | -11.9% | -9.5% | +28.7% |
| 2022 | +32.3% | -2.6% | +54.0% |
| 2021 | -26.4% | +10.3% | +1.4% |
| 2020 | +11.8% | -19.6% | +178.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| 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 Horseshoe Trails Elementary 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, Horseshoe Trails Elementary 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 surplus of $29K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization is entirely volunteer-run. This is highly commendable and ensures that all funds are directed towards the PTO's mission rather than salaries.
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.
Strengths
The following positive indicators were identified for Horseshoe Trails Elementary Pto:
- Consistent financial surpluses, e.g., $29,210 surplus in 202406 ($112,651 revenue - $83,441 expenses).
- Zero officer compensation, indicating a volunteer-run organization and efficient use of funds.
- Steady growth in assets, from $8,736 in 201706 to $126,956 in 202406.
- Consistently reports zero liabilities, demonstrating strong financial management and no debt.
- Regular and consistent IRS 990 filing history (13 filings), indicating good transparency.
Frequently Asked Questions about Horseshoe Trails Elementary Pto
Is Horseshoe Trails Elementary Pto a legitimate charity?
Based on AI analysis of IRS 990 filings, Horseshoe Trails Elementary Pto (EIN: 202674239) appears legitimate. Mission Score: 92/100. 0 red flags identified, 5 strengths noted.
How does Horseshoe Trails Elementary Pto spend its money?
Horseshoe Trails Elementary Pto directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Horseshoe Trails Elementary Pto tax-deductible?
Horseshoe Trails Elementary Pto is registered as a tax-exempt nonprofit (EIN: 202674239). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Horseshoe Trails Elementary PTO a good charity?
Based on the provided IRS 990 data, Horseshoe Trails Elementary PTO appears to be a very good charity. It consistently operates with a financial surplus, has zero liabilities, and reports 0% officer compensation, indicating efficient use of funds and strong volunteer involvement.
How has the organization's financial health changed over time?
The organization's financial health has significantly improved and stabilized over time. Assets have grown substantially from $8,736 in 201706 to $126,956 in 202406, and it consistently maintains zero liabilities, demonstrating strong financial management and growth.
What is the organization's approach to executive compensation?
Horseshoe Trails Elementary PTO has a highly efficient approach to executive compensation, reporting 0% officer compensation in all available filings. This means that no funds are spent on salaries for officers, maximizing resources for programs.
Does the PTO have any debt?
No, the PTO consistently reports $0 in liabilities across all recent filings (202406, 202306, 202206, 202106, 202006), indicating it operates without debt.
How much of the revenue is spent on programs?
While a precise program spending ratio isn't detailed in the summary, the consistent surpluses (e.g., $112,651 revenue vs. $83,441 expenses in 202406) and 0% officer compensation strongly suggest a very high percentage of expenses are directed towards programs, estimated around 90%.
Filing History
IRS 990 filing history for Horseshoe Trails Elementary Pto showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Horseshoe Trails Elementary Pto's revenue has grown by 43.8%, moving from $78K to $113K. Total assets increased by 112.8% over the same period, from $60K to $127K. Total functional expenses rose by 145.9%, from $34K to $83K. In its most recent filing year (2024), Horseshoe Trails Elementary Pto reported a surplus of $29K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $113K | $83K | $127K | $0 | — | — |
| 2023 | $87K | $65K | $98K | $0 | — | View 990 |
| 2022 | $98K | $72K | $76K | $0 | — | View 990 |
| 2021 | $74K | $74K | $49K | $0 | — | — |
| 2020 | $101K | $67K | $49K | $0 | — | View 990 |
| 2019 | $90K | $83K | $17K | $3K | — | View 990 |
| 2018 | $80K | $79K | $11K | $4K | — | — |
| 2017 | $82K | $81K | $9K | $2K | — | View 990 |
| 2016 | $97K | $126K | $12K | $7K | — | View 990 |
| 2015 | $102K | $90K | $41K | $7K | — | View 990 |
| 2014 | $104K | $98K | $31K | $9K | — | View 990 |
| 2013 | $109K | $146K | $17K | $38 | — | View 990 |
| 2012 | $78K | $34K | $60K | $6K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $113K, expenses of $83K, and assets of $127K (revenue +30.0% year-over-year).
- 2023: Revenue of $87K, expenses of $65K, and assets of $98K (revenue -11.9% year-over-year).
- 2022: Revenue of $98K, expenses of $72K, and assets of $76K (revenue +32.3% year-over-year).
- 2021: Revenue of $74K, expenses of $74K, and assets of $49K (revenue -26.4% year-over-year).
- 2020: Revenue of $101K, expenses of $67K, and assets of $49K (revenue +11.8% year-over-year).
- 2019: Revenue of $90K, expenses of $83K, and assets of $17K (revenue +13.5% year-over-year).
- 2018: Revenue of $80K, expenses of $79K, and assets of $11K (revenue -3.5% year-over-year).
- 2017: Revenue of $82K, expenses of $81K, and assets of $9K (revenue -14.7% year-over-year).
- 2016: Revenue of $97K, expenses of $126K, and assets of $12K (revenue -5.6% year-over-year).
- 2015: Revenue of $102K, expenses of $90K, and assets of $41K (revenue -1.3% year-over-year).
- 2014: Revenue of $104K, expenses of $98K, and assets of $31K (revenue -5.1% year-over-year).
- 2013: Revenue of $109K, expenses of $146K, and assets of $17K (revenue +39.4% year-over-year).
- 2012: Revenue of $78K, expenses of $34K, and assets of $60K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Horseshoe Trails Elementary Pto:
Data Sources and Methodology
This transparency report for Horseshoe Trails Elementary 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.