Rosa Scott Parent Teacher Organization Inc
Rosa Scott PTO maintains stable finances and growing assets with volunteer leadership.
EIN: 201403228 · Madison, MS · NTEE: B112 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $35K |
| Total Expenses | $17K |
| Program Spending | 90% |
| Net Assets | $63K |
| Transparency Score | 92/100 |
Is Rosa Scott Parent Teacher Organization Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Rosa Scott Parent Teacher Organization Inc directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Rosa Scott Parent Teacher Organization Inc
Rosa Scott Parent Teacher Organization Inc (EIN: 201403228) is a nonprofit organization based in Madison, MS, classified under NTEE code B112. The organization reported total revenue of $35K and total assets of $65K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rosa Scott Parent Teacher Organization Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Rosa Scott Parent Teacher Organization Inc is a micro nonprofit that has been operating for 14 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of -0.8%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $18K |
| Total Expenses | $17K |
| Surplus / Deficit | +$988 |
| Total Assets | $67K |
| Total Liabilities | $4K |
| Net Assets | $63K |
| Operating Margin | 5.3% |
| Debt-to-Asset Ratio | 5.8% |
| Months of Reserves | 45.8 months |
Financial Health Grade: A
In 2024, Rosa Scott Parent Teacher Organization Inc reported a surplus of $988 with revenue exceeding expenses, holds 45.8 months of operating reserves (strong position), has a debt-to-asset ratio of 5.8% (very low leverage).
Financial Trends
Over 14 years of filings (2011–2024), Rosa Scott Parent Teacher Organization Inc's revenue has declined at a compound annual growth rate (CAGR) of -0.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -15.1% | -34.7% | -7.0% |
| 2023 | -10.7% | +123.4% | -6.1% |
| 2022 | +50.2% | -9.9% | +26.9% |
| 2021 | -40.6% | -24.1% | +1.7% |
| 2020 | +15.7% | -20.5% | +10.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2012 |
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 Rosa Scott Parent Teacher Organization Inc 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: 5%
- programs: 90%
- fundraising: 5%
According to IRS 990 filings, Rosa Scott Parent Teacher Organization Inc 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 surplus of $988, with revenue exceeding expenses.
- Debt-to-asset ratio: 5.8%.
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 efficient for an organization of its size, ensuring that all funds are directed towards its 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.
Red Flags
The following concerns were identified during AI analysis of Rosa Scott Parent Teacher Organization Inc's IRS 990 filings:
- Expenses exceeded revenue in 2023 ($26,791 expenses vs. $21,771 revenue), leading to a temporary decrease in assets and increase in liabilities.
Strengths
The following positive indicators were identified for Rosa Scott Parent Teacher Organization Inc:
- Consistent IRS 990 filing history (14 filings), demonstrating strong transparency.
- 0% officer compensation across all reported periods, indicating a volunteer-led and highly efficient operation.
- Steady growth in assets from $13,485 in 2015 to $66,835 in 2024, showing financial stability and accumulation of resources.
- Revenue generally exceeds expenses, indicating sound financial management.
- Clear mission alignment with NTEE code B112 (Parent or Booster Clubs).
Frequently Asked Questions about Rosa Scott Parent Teacher Organization Inc
Is Rosa Scott Parent Teacher Organization Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Rosa Scott Parent Teacher Organization Inc (EIN: 201403228) some concerns. Mission Score: 92/100. 1 red flag identified, 5 strengths noted.
How does Rosa Scott Parent Teacher Organization Inc spend its money?
Rosa Scott Parent Teacher Organization Inc directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Rosa Scott Parent Teacher Organization Inc tax-deductible?
Rosa Scott Parent Teacher Organization Inc is registered as a tax-exempt nonprofit (EIN: 201403228). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Rosa Scott Parent Teacher Organization Inc's spending goes to programs?
Rosa Scott Parent Teacher Organization Inc directs 90% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Rosa Scott Parent Teacher Organization Inc compare to similar nonprofits?
With a transparency score of 92/100 (Excellent), Rosa Scott Parent Teacher Organization Inc is above average for NTEE category B112 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Rosa Scott Parent Teacher Organization Inc located?
Rosa Scott Parent Teacher Organization Inc is headquartered in Madison, Mississippi and files with the IRS under EIN 201403228. It is classified under NTEE code B112.
How many years of IRS 990 filings does Rosa Scott Parent Teacher Organization Inc have?
Rosa Scott Parent Teacher Organization Inc has 14 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 $35K in total revenue.
Is Rosa Scott Parent Teacher Organization Inc. a good charity?
Based on the provided data, Rosa Scott Parent Teacher Organization Inc. appears to be a good charity. It consistently files its IRS 990s, reports 0% officer compensation, and has steadily grown its assets over time, indicating responsible financial management and a strong commitment to its mission through volunteer efforts.
How has the organization's financial health changed over time?
The organization's financial health has generally improved, with assets growing from $13,485 in 2015 to $66,835 in 2024. While there was a period in 2023 where expenses exceeded revenue, the organization quickly recovered, demonstrating resilience and prudent management.
What is the organization's approach to executive compensation?
The organization has a volunteer-led structure, with 0% officer compensation reported in all available filings. This means no funds are spent on executive salaries, maximizing resources for its programs.
Does the organization have a strong program focus?
Given its nature as a Parent Teacher Organization (NTEE B112) and the absence of paid staff, it is highly probable that the vast majority of its expenses are directly related to supporting its educational programs and initiatives for Rosa Scott students and teachers.
Filing History
IRS 990 filing history for Rosa Scott Parent Teacher Organization Inc showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Rosa Scott Parent Teacher Organization Inc's revenue has declined by 10.2%, moving from $21K to $18K. Total assets increased by 250.7% over the same period, from $19K to $67K. Total functional expenses fell by 46.5%, from $33K to $17K. In its most recent filing year (2024), Rosa Scott Parent Teacher Organization Inc reported a surplus of $988, with revenue exceeding expenses. The organization holds $4K in liabilities against $67K in assets (debt-to-asset ratio: 5.8%), resulting in net assets of $63K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $18K | $17K | $67K | $4K | — | — |
| 2023 | $22K | $27K | $72K | $10K | — | View 990 |
| 2022 | $24K | $12K | $77K | $10K | — | — |
| 2021 | $16K | $13K | $60K | $6K | — | — |
| 2020 | $27K | $18K | $59K | $8K | — | View 990 |
| 2019 | $24K | $22K | $53K | $12K | — | View 990 |
| 2018 | $27K | $13K | $43K | $3K | — | View 990 |
| 2017 | $25K | $11K | $30K | $3K | — | View 990 |
| 2016 | $26K | $26K | $14K | $1K | — | View 990 |
| 2015 | $29K | $21K | $13K | $2K | — | View 990 |
| 2014 | $15K | $30K | $7K | $4K | — | View 990 |
| 2013 | $27K | $20K | $19K | $0 | — | View 990 |
| 2012 | $19K | $26K | $17K | $5K | — | View 990 |
| 2011 | $21K | $33K | $19K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $18K, expenses of $17K, and assets of $67K (revenue -15.1% year-over-year).
- 2023: Revenue of $22K, expenses of $27K, and assets of $72K (revenue -10.7% year-over-year).
- 2022: Revenue of $24K, expenses of $12K, and assets of $77K (revenue +50.2% year-over-year).
- 2021: Revenue of $16K, expenses of $13K, and assets of $60K (revenue -40.6% year-over-year).
- 2020: Revenue of $27K, expenses of $18K, and assets of $59K (revenue +15.7% year-over-year).
- 2019: Revenue of $24K, expenses of $22K, and assets of $53K (revenue -11.1% year-over-year).
- 2018: Revenue of $27K, expenses of $13K, and assets of $43K (revenue +5.6% year-over-year).
- 2017: Revenue of $25K, expenses of $11K, and assets of $30K (revenue -4.6% year-over-year).
- 2016: Revenue of $26K, expenses of $26K, and assets of $14K (revenue -7.8% year-over-year).
- 2015: Revenue of $29K, expenses of $21K, and assets of $13K (revenue +86.7% year-over-year).
- 2014: Revenue of $15K, expenses of $30K, and assets of $7K (revenue -42.7% year-over-year).
- 2013: Revenue of $27K, expenses of $20K, and assets of $19K (revenue +44.3% year-over-year).
- 2012: Revenue of $19K, expenses of $26K, and assets of $17K (revenue -10.1% year-over-year).
- 2011: Revenue of $21K, expenses of $33K, and assets of $19K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Rosa Scott Parent Teacher Organization Inc:
Data Sources and Methodology
This transparency report for Rosa Scott Parent Teacher Organization 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.