Southern Delaware School Of Thearts Pto

Southern Delaware School Of Thearts Pto maintains stable assets with no liabilities, operating with volunteer leadership.

EIN: 205693639 · Selbyville, DE · NTEE: B94 · Updated: 2026-03-28

$0Revenue

$0Assets

75/100Mission Score (Good)

B94

About Southern Delaware School Of Thearts Pto

Southern Delaware School Of Thearts Pto (EIN: 205693639) is a nonprofit organization based in Selbyville, DE, classified under NTEE code B94. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Southern Delaware School Of Thearts Pto's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Southern Delaware School Of Thearts Pto demonstrates a consistent operational history, with revenues and expenses fluctuating over the past decade. The organization's financial health appears stable, maintaining positive assets and no reported liabilities across all available filings. While the latest reported revenue and assets are $0, this is likely due to the nature of a PTO's filing cycle or a specific reporting period, as prior years show active financial operations. For instance, in 2021, the organization reported $17,214 in revenue and $36,874 in assets.

The organization's spending efficiency is difficult to fully assess without a detailed functional expense breakdown, which is not provided in the summary data. However, the absence of officer compensation across all reported periods suggests that the organization is run by volunteers, which can contribute to lower administrative costs. The consistent reporting of financial data over ten years indicates a commitment to transparency, even if the detailed breakdown of program versus administrative spending is not immediately available from this summary.

Overall, the organization appears to be a small, volunteer-run entity supporting a school, with modest financial activity. Its consistent filing history and lack of liabilities are positive indicators, but a deeper dive into its program spending would be necessary for a complete efficiency assessment.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Southern Delaware School Of Thearts Pto with a Mission Score of 75 out of 100 (Good). 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, Southern Delaware School Of Thearts Pto 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.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is entirely volunteer-based. This is a positive sign for a small PTO, as it ensures that all funds raised are directed towards the organization'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.

Red Flags

The following concerns were identified during AI analysis of Southern Delaware School Of Thearts Pto's IRS 990 filings:

Lack of detailed functional expense breakdown in summary data
Latest reported revenue and assets are $0, which could be misleading without context

Strengths

The following positive indicators were identified for Southern Delaware School Of Thearts Pto:

Consistent filing history over 10 years demonstrates transparency
No reported liabilities across all periods, indicating financial stability
0% officer compensation, suggesting volunteer-led operations and efficient use of funds
Maintains positive assets consistently over time (e.g., $36,874 in 2021)

Frequently Asked Questions about Southern Delaware School Of Thearts Pto

What is the specific breakdown of program vs. administrative expenses?

The provided data does not offer a detailed functional expense breakdown, making it difficult to precisely determine the percentage of spending allocated to programs versus administration. However, the absence of officer compensation suggests a lean administrative structure.

Why are the latest reported revenue and assets $0?

The latest reported revenue and assets being $0 could be due to the specific timing of the filing, a change in reporting requirements for very small organizations, or a temporary dormancy. Previous years, such as 2021 with $17,214 in revenue and $36,874 in assets, show active financial operations.

How does the organization manage its fundraising efforts without paid staff?

Given the 0% officer compensation, fundraising efforts are likely managed by volunteers, which is common for Parent-Teacher Organizations (PTOs). This approach minimizes fundraising costs but may limit the scale of fundraising activities.

Filing History

IRS 990 filing history for Southern Delaware School Of Thearts Pto showing financial trends over 10 years of public records:

Over 10 years of IRS 990 filings (2012–2021), Southern Delaware School Of Thearts Pto's revenue has declined by 65.4%, moving from $50K to $17K. Total assets increased by 7.2% over the same period, from $34K to $37K. Total functional expenses fell by 86.7%, from $49K to $7K. In its most recent filing year (2021), Southern Delaware School Of Thearts Pto reported a surplus of $11K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2021	$17K	$7K	$37K	$0	—	View 990
2020	$25K	$23K	$26K	$0	—	View 990
2019	$30K	$33K	$24K	$0	—	View 990
2018	$34K	$61K	$27K	$0	—	—
2017	$76K	$65K	$54K	$0	—	View 990
2016	$72K	$76K	$44K	$0	—	View 990
2015	$82K	$66K	$48K	$0	—	View 990
2014	$68K	$59K	$32K	$0	—	View 990
2013	$64K	$76K	$23K	$0	—	View 990
2012	$50K	$49K	$34K	$0	—	View 990

Year-by-Year Financial Summary

2021: Revenue of $17K, expenses of $7K, and assets of $37K (revenue -30.7% year-over-year).
2020: Revenue of $25K, expenses of $23K, and assets of $26K (revenue -16.6% year-over-year).
2019: Revenue of $30K, expenses of $33K, and assets of $24K (revenue -12.2% year-over-year).
2018: Revenue of $34K, expenses of $61K, and assets of $27K (revenue -55.3% year-over-year).
2017: Revenue of $76K, expenses of $65K, and assets of $54K (revenue +6.0% year-over-year).
2016: Revenue of $72K, expenses of $76K, and assets of $44K (revenue -13.2% year-over-year).
2015: Revenue of $82K, expenses of $66K, and assets of $48K (revenue +21.3% year-over-year).
2014: Revenue of $68K, expenses of $59K, and assets of $32K (revenue +5.5% year-over-year).
2013: Revenue of $64K, expenses of $76K, and assets of $23K (revenue +29.7% year-over-year).
2012: Revenue of $50K, expenses of $49K, and assets of $34K.

Data Sources and Methodology

This transparency report for Southern Delaware School Of Thearts 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.