Wateree Elementary Pto

Wateree Elementary PTO consistently operates with volunteer leadership and no executive compensation, directing funds towards its mission.

EIN: 204157066 · Lugoff, SC · NTEE: B11 · Updated: 2026-03-28

$90KRevenue

$13KAssets

95/100Mission Score (Excellent)

B11

About Wateree Elementary Pto

Wateree Elementary Pto (EIN: 204157066) is a nonprofit organization based in Lugoff, SC, classified under NTEE code B11. The organization reported total revenue of $90K and total assets of $13K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Wateree Elementary Pto's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Wateree Elementary PTO demonstrates consistent financial activity typical of a parent-teacher organization, with revenues and expenses fluctuating annually based on fundraising cycles and school needs. For the 202306 period, the organization reported revenues of $29,643 against expenses of $28,394, indicating a slight surplus. Their assets have shown growth, reaching $36,785 in 202306, up from $3,872 in 202106, suggesting effective management of funds. The organization consistently reports zero liabilities and zero officer compensation, which are strong indicators of financial health and a volunteer-driven model.

The PTO's spending efficiency appears sound, with expenses generally aligning with or slightly below revenues in most periods, preventing significant deficits. For example, in 202206, they generated $42,381 in revenue while spending only $10,717, leading to substantial asset growth. The absence of officer compensation is a key strength, ensuring that all funds raised are directed towards the organization's mission. Transparency is high given the public availability of their 990 filings and the clear reporting of no liabilities or paid executives, which simplifies financial scrutiny.

Overall, Wateree Elementary PTO exhibits responsible financial stewardship. Their consistent filing of IRS Form 990-EZ, coupled with the absence of executive compensation and liabilities, points to a well-managed, volunteer-led organization focused on its primary purpose of supporting the elementary school. The fluctuations in revenue and expenses are expected for an organization of this type, reflecting varying levels of fundraising success and programmatic needs year-to-year.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Wateree Elementary Pto with a Mission Score of 95 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, Wateree Elementary 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.

Executive Compensation Analysis

Wateree Elementary PTO consistently reports 0% officer compensation across all available filings, indicating a fully volunteer-led organization where no funds are used for executive 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 Wateree Elementary Pto:

Zero officer compensation, indicating a volunteer-driven model.
Consistently reports zero liabilities, demonstrating strong financial health.
Strong program focus, with funds directly supporting the elementary school.
Consistent filing of IRS Form 990-EZ, indicating transparency and compliance.
Healthy asset growth in recent periods, from $3,872 in 202106 to $36,785 in 202306.

Frequently Asked Questions about Wateree Elementary Pto

Is Wateree Elementary PTO a good charity?

Based on the available IRS 990 data, Wateree Elementary PTO appears to be a very good charity. It is volunteer-run with no executive compensation, has consistently low liabilities (zero in all reported periods), and manages its finances responsibly, directing funds towards its educational mission.

How does Wateree Elementary PTO manage its assets?

The organization's assets have fluctuated but show growth, reaching $36,785 in 202306 from $3,872 in 202106. This indicates effective management of accumulated funds, likely for future programs or school support, without incurring debt as liabilities consistently remain at $0.

What is the trend in Wateree Elementary PTO's revenue and expenses?

Revenue and expenses for Wateree Elementary PTO fluctuate annually, which is typical for a PTO. For example, revenue was $29,643 in 202306 and $42,381 in 202206, while expenses were $28,394 and $10,717 respectively. Despite these fluctuations, the organization generally maintains a healthy balance, often generating a surplus.

Filing History

IRS 990 filing history for Wateree Elementary Pto showing financial trends over 11 years of public records:

Over 11 years of IRS 990 filings (2013–2023), Wateree Elementary Pto's revenue has grown by 4.4%, moving from $28K to $30K. Total assets increased by 112.2% over the same period, from $17K to $37K. Total functional expenses rose by 30.4%, from $22K to $28K. In its most recent filing year (2023), Wateree Elementary Pto reported a surplus of $1K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$30K	$28K	$37K	$0	—	View 990
2022	$42K	$11K	$36K	$0	—	View 990
2021	$5K	$18K	$4K	$0	—	—
2020	$15K	$15K	$16K	$0	—	View 990
2019	$14K	$22K	$16K	$0	—	View 990
2018	$18K	$16K	$23K	$0	—	View 990
2017	$20K	$23K	$21K	$0	—	View 990
2016	$33K	$25K	$30K	$0	—	View 990
2015	$26K	$20K	$22K	$0	—	View 990
2014	$20K	$22K	$16K	$0	—	View 990
2013	$28K	$22K	$17K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $30K, expenses of $28K, and assets of $37K (revenue -30.1% year-over-year).
2022: Revenue of $42K, expenses of $11K, and assets of $36K (revenue +689.1% year-over-year).
2021: Revenue of $5K, expenses of $18K, and assets of $4K (revenue -64.8% year-over-year).
2020: Revenue of $15K, expenses of $15K, and assets of $16K (revenue +8.9% year-over-year).
2019: Revenue of $14K, expenses of $22K, and assets of $16K (revenue -24.1% year-over-year).
2018: Revenue of $18K, expenses of $16K, and assets of $23K (revenue -5.8% year-over-year).
2017: Revenue of $20K, expenses of $23K, and assets of $21K (revenue -39.9% year-over-year).
2016: Revenue of $33K, expenses of $25K, and assets of $30K (revenue +24.7% year-over-year).
2015: Revenue of $26K, expenses of $20K, and assets of $22K (revenue +28.1% year-over-year).
2014: Revenue of $20K, expenses of $22K, and assets of $16K (revenue -28.0% year-over-year).
2013: Revenue of $28K, expenses of $22K, and assets of $17K.

Data Sources and Methodology

This transparency report for Wateree 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.