Boyd E Smith Elementary Parent Teacher Organization is a 501(c)(3) organization based in Milford, Ohio, registered in 2005, with $25,840 in FY2024 revenue. CharityIndex grades it F.
Revenue (FY2024)
$26K
▼ 45.0% vs prior year
Education median: $200K
Expenses (FY2024)
$49K
Net assets
$66K
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Boyd E Smith Elementary Parent Teacher Organization— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Boyd E Smith Elementary Parent Teacher Organization: 16 mo reserves · -88% margin earns a F on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Boyd E Smith Elementary Parent Teacher Organization— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Boyd E Smith Elementary Parent Teacher Organization: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue grew from $21K (FY2010) to $26K (FY2024) across 15 reported years.
Financial snapshot
Operating margin
-88.1%
Spent more than it raised in the latest fiscal year.
Total assets
$66K
Total liabilities
$0
Net assets
$66K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2024 | $25,840▼45.0% | $48,608▲50.5% | $65,619▼25.8% | $65,619▼25.8% | 990EZ |
| 2023 | $46,980▼27.3% | $32,308▼63.3% | $88,387▲19.9% | $88,387▲19.9% | 990EZ |
| 2022 | $64,585▲30.5% | $88,131▲209% | $73,715▼24.2% | $73,715▼24.2% | 990EZ |
| 2021 | $49,496▲21.5% | $28,540▲110% | $97,261▲27.5% | $97,261▲27.5% | 990EZ |
| 2020 | $40,752▲12.1% | $13,564▼38.9% | $76,305▲55.3% | $76,305▲55.3% | 990EZ |
| 2019 | $36,367▲15.2% | $22,197▼30.7% | $49,119▲40.5% | $49,119▲40.5% | 990EZ |
| 2018 | $31,562▼12.0% | $32,044▲19.5% | $34,948▼1.4% | $34,948▼1.4% | 990EZ |
| 2017 | $35,859▼0.8% | $26,825▼46.0% | $35,430▲34.2% | $35,430▲34.2% | 990EZ |
| 2016 | $36,155▼16.9% | $49,718▲142% | $26,396▼33.9% | $26,396▼33.9% | 990EZ |
| 2015 | $43,524▼5.8% | $20,586▼77.3% | $39,959▲135% | $39,959▲135% | 990EZ |
| 2014 | $46,225▲19.7% | $90,762▲244% | $17,021▼72.3% | $17,021▼72.3% | 990EZ |
| 2013 | $38,622▼6.5% | $26,357▲23.8% | $61,558▲24.9% | $61,558▲24.9% | 990EZ |
| 2012 | $41,301▼0.8% | $21,288▼33.2% | $49,293▲68.4% | $49,293▲68.4% | 990EZ |
| 2011 | $41,640▲102% | $31,872▲27.2% | $29,280▲50.1% | $29,280▲50.1% | 990EZ |
| 2010 | $20,593 | $25,057 | $19,512 | $19,512 | 990EZ |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for Boyd E Smith Elementary Parent Teacher Organization (EIN 31-0986270) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.