Oak Pointe Elementary School Pto
Oak Pointe Elementary School PTO shows fluctuating finances with no officer compensation.
EIN: 205306509 · Irmo, SC · NTEE: B112 · Updated: 2026-03-28
Is Oak Pointe 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 →
Oak Pointe Elementary School Pto directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Oak Pointe Elementary School Pto
Oak Pointe Elementary School Pto (EIN: 205306509) is a nonprofit organization based in Irmo, SC, classified under NTEE code B112. The organization reported total revenue of $49K and total assets of $9K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Oak Pointe Elementary School Pto's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Oak Pointe Elementary School Pto is a micro nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of -23.1%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $5K |
| Total Expenses | $7K |
| Surplus / Deficit | $-2,373 |
| Total Assets | $12K |
| Net Assets | $12K |
| Operating Margin | -47.5% |
| Months of Reserves | 19.0 months |
Financial Health Grade: B
In 2024, Oak Pointe Elementary School Pto reported a deficit of $2K with expenses exceeding revenue, holds 19.0 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2012–2024), Oak Pointe Elementary School Pto's revenue has declined at a compound annual growth rate (CAGR) of -23.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -389.8% | +37.4% | -65.1% |
| 2022 | -37.9% | +517.5% | -6.6% |
| 2021 | +21.4% | -56.6% | +19.7% |
| 2020 | -62.3% | -34.4% | +12.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 Oak Pointe Elementary School Pto 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: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, Oak Pointe Elementary School Pto allocates its expenses as follows: admin: 5%, programs: 90%, fundraising: 5%. 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 $2K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that the organization relies entirely on volunteer leadership and directs all funds towards its mission, which is typical for a small PTO.
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 Oak Pointe Elementary School Pto's IRS 990 filings:
- Significant revenue fluctuations, including negative revenue of $-15,144 in 202306.
- Expenses frequently exceed revenue in several periods (e.g., 202406, 202306, 201806), indicating potential operational deficits.
- Lack of detailed functional expense breakdown in the provided data makes precise spending efficiency analysis difficult.
Strengths
The following positive indicators were identified for Oak Pointe Elementary School Pto:
- Consistent 0% officer compensation, indicating strong volunteer leadership and direct mission focus.
- Consistently reports $0 liabilities, suggesting sound financial management regarding debt.
- Likely high program spending given the nature of a PTO and zero executive compensation.
Frequently Asked Questions about Oak Pointe Elementary School Pto
Is Oak Pointe Elementary School Pto a legitimate charity?
Based on AI analysis of IRS 990 filings, Oak Pointe Elementary School Pto (EIN: 205306509) some concerns. Mission Score: 85/100. 3 red flags identified, 3 strengths noted.
How does Oak Pointe Elementary School Pto spend its money?
Oak Pointe Elementary School Pto directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Oak Pointe Elementary School Pto tax-deductible?
Oak Pointe Elementary School Pto is registered as a tax-exempt nonprofit (EIN: 205306509). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Oak Pointe Elementary School PTO a good charity?
Based on the available data, Oak Pointe Elementary School PTO appears to be a good charity in terms of its commitment to volunteer leadership (0% officer compensation) and its likely direct support for the school. However, its financial stability shows significant fluctuations, including periods of negative revenue and expenses exceeding income, which could impact its long-term capacity.
What caused the negative revenue of $-15,144 in 202306?
The provided data does not specify the exact cause of the negative revenue. This could be due to a significant return of funds, a large expense categorized as a reduction in revenue, or a substantial net loss from fundraising activities.
How does the PTO manage its assets with such fluctuating revenues?
The PTO's assets have fluctuated significantly, from a high of $43,115 in 202106 to $8,934 currently. This suggests that the organization may not retain large reserves and often spends its revenue within the fiscal year, sometimes drawing down assets during periods of higher expenses or lower income.
Filing History
IRS 990 filing history for Oak Pointe Elementary School Pto showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Oak Pointe Elementary School Pto's revenue has declined by 95.7%, moving from $117K to $5K. Total assets increased by 87.6% over the same period, from $6K to $12K. Total functional expenses fell by 94.4%, from $131K to $7K. In its most recent filing year (2024), Oak Pointe Elementary School Pto reported a deficit of $2K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $5K | $7K | $12K | $0 | — | — |
| 2023 | $-15,144 | $11K | $14K | $0 | — | View 990 |
| 2022 | $5K | $8K | $40K | $0 | — | — |
| 2021 | $8K | $1K | $43K | $0 | — | View 990 |
| 2020 | $7K | $3K | $36K | $0 | — | View 990 |
| 2019 | $18K | $5K | $32K | $0 | — | View 990 |
| 2018 | $24K | $37K | $23K | $0 | — | — |
| 2017 | $50K | $34K | $36K | $0 | — | View 990 |
| 2016 | $59K | $49K | $20K | $0 | — | View 990 |
| 2015 | $65K | $63K | $10K | $0 | — | View 990 |
| 2014 | $2K | $3K | $8K | $0 | — | View 990 |
| 2013 | $37K | $29K | $13K | $4K | — | View 990 |
| 2012 | $117K | $131K | $6K | $5K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $5K, expenses of $7K, and assets of $12K.
- 2023: Revenue of $-15,144, expenses of $11K, and assets of $14K (revenue -389.8% year-over-year).
- 2022: Revenue of $5K, expenses of $8K, and assets of $40K (revenue -37.9% year-over-year).
- 2021: Revenue of $8K, expenses of $1K, and assets of $43K (revenue +21.4% year-over-year).
- 2020: Revenue of $7K, expenses of $3K, and assets of $36K (revenue -62.3% year-over-year).
- 2019: Revenue of $18K, expenses of $5K, and assets of $32K (revenue -24.1% year-over-year).
- 2018: Revenue of $24K, expenses of $37K, and assets of $23K (revenue -51.6% year-over-year).
- 2017: Revenue of $50K, expenses of $34K, and assets of $36K (revenue -15.1% year-over-year).
- 2016: Revenue of $59K, expenses of $49K, and assets of $20K (revenue -9.1% year-over-year).
- 2015: Revenue of $65K, expenses of $63K, and assets of $10K (revenue +4007.3% year-over-year).
- 2014: Revenue of $2K, expenses of $3K, and assets of $8K (revenue -95.7% year-over-year).
- 2013: Revenue of $37K, expenses of $29K, and assets of $13K (revenue -68.6% year-over-year).
- 2012: Revenue of $117K, expenses of $131K, and assets of $6K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Oak Pointe Elementary School Pto:
Data Sources and Methodology
This transparency report for Oak Pointe 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.