Braelinn Elementary School Pto in Peachtree Cty, Georgia (GA)

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Braelinn Elementary School Pto
Employer Identification Number (EIN)581905036
Name of OrganizationBraelinn Elementary School Pto
Address975 Robinson Rd, Peachtree Cty, GA 30269-2306
ActivitiesGifts, grants, or loans to other organizations
SubsectionEducational Organization
Ruling Date10/1990
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$10,000 to $24,999
Income$25,000 to $99,999
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$21,211
Amount of Income$48,572
Form 990 Revenue Amount$39,457
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Parent/Teacher Group


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Amount of income in 2012: $48,572
Braelinn Elementary School Pto: 

 $48,572
Other organizations performing similar types of work: 

 $70,354

Assets in 2012: $21,211
Braelinn Elementary School Pto: 

 $21,211
Other organizations performing similar types of work: 

 $32,469

Expenses in 2012: $39,177
Braelinn Elementary School Pto: 

 $39,177
Other organizations performing similar types of work: 

 $43,504

Income to expenses ratio in 2012: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.5

Expenses allocated to program services in 2006: 92.8%
Braelinn Elementary School Pto: 

 92.8%
Other organizations performing similar types of work: 

 92.2%

Grants share in income in 2012: 23.3%
Braelinn Elementary School Pto: 

 23.3%
Other organizations performing similar types of work: 

 13.0%

Financial snapshot ($)

Revenue for 2012

Revenue, Expenses, and Changes in Net Assets or Fund Balances (for 2012)
Total revenue$39,457
Contributions, gifts, grants, and similar amounts received$9,177
Program service revenue including government fees and contracts$0
Membership dues and assessments$0
Investment income$0
Gain from sale of assets other than inventory$0
Net income from gaming and fundraising events$12,632
Gross income from gaming$0
Gross income from fundraising events$20,049
Less: direct expenses from gaming and fundraising events$7,416
Gross loss from sales of inventory$-315
Gross sales of inventory, less returns and allowances$1,385
Less: cost of goods sold$1,699
Other revenue$17,962
Other$1
Total expenses$39,177
Total net assets$21,211
Excess for the year$280
Net assets or fund balances at beginning of year$21,043
Other changes in net assets or fund balances$-112
Balance Sheets (for 2012)
Total assets$21,211
Total liabilities$0
Net assets or fund balances$21,211
Other Information (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2)
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2003200420052006
Total revenue$41,105$33,103$33,528$48,572
Contributions, gifts, grants, and similar amounts received$4,920$5,282$11,257$8,665
Contributions to donor advised funds$0
Direct public support$4,920$5,282$11,257$8,665
Indirect public support$0$0$0$0
Government contributions (grants)$0$0$0$0
Program service revenue including government fees and contracts$8,573$6,720$4,205$6,421
Membership dues and assessments$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$0
Dividends and interest from securities$0$0$0$0
Net rental income or (loss)$0$0$0$0
Gross rents$0$0$0$0
Less: rental expenses$0$0$0$0
Other investment income$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0
Net income or (loss) from special events and activities$1,365$-1,616$2,585$14,571
Gross revenue$12,153$9,907$10,954$26,188
Less: direct expenses other than fundraising expenses$10,788$11,523$8,369$11,617
Gross profit or (loss) from sales of inventory$26,247$22,717$15,481$18,915
Gross sales of inventory, less returns and allowances$144,591$155,104$155,614$108,383
Less: cost of goods sold$118,344$132,387$140,133$89,467
Other revenue$0$0$0$0
Total expenses$37,586$36,650$37,182$46,490
Program services$31,763$11,800$31,775$43,141
Management and general$5,823$24,850$5,407$3,349
Fundraising$0$0$0$0
Payments to affiliates$0$0$0$0
Net assets or fund balances at end of year$15,990$12,442$8,788$10,870
Excess or (deficit) for the year$3,519$-3,547$-3,654$2,082
Net assets or fund balances at beginning of year$12,471$15,990$12,442$8,788
Other changes in net assets or fund balances$0$-1$0$0
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$46,490$43,141$3,349$0
Grants paid from donor advised funds$0
Other grants and allocations$13,906
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$895$0$895$0
Telephone$0$0$0$0
Postage and shipping$25$0$25$0
Occupancy$0$0$0$0
Equipment rental and maintenance$2,389$0$2,389$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$40$0$40$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$29,235$29,235$0$0
Balance Sheets
2003200420052006
Total assets$15,990$12,442$8,788$10,870
Cash - non-interest-bearing$15,990$12,442$8,788$10,870
Savings and temporary cash investments$0$0$0$0
Accounts receivable less allowance for doubtful accounts$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0
Grants receivable$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0
Inventories for sale or use$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0
Investments - publicly-traded securities$0
Investments - other securities$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0
Investments - other$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0
Other assets, including program-related investments$0$0$0$0
Total liabilities$0$0$0$0
Accounts payable and accrued expenses$0$0$0$0
Grants payable$0$0$0$0
Deferred revenue$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Mortgages and other notes payable$0$0$0$0
Other liabilities$0$0$0$0
Total liabilities and net assets/fund balances$15,990$12,442$8,788$10,870
Total net assets or fund balances$15,990$12,442$8,788$10,870
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2003200420052006
Total revenue$0$33,103$0$0
Total revenue, gains, and other support per audited financial statements$0$33,103$0$0
Other expenses$0$0$0$0
Net unrealized gains on investments$0$0$0$0
Donated services and use of facilities$0$0$0$0
Recoveries of prior year grants$0$0$0$0
Other$0$0$0$0
Other revenue$0$0$0$0
Investment expenses$0$0$0$0
Other$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2003200420052006
Total expenses$0$36,650$0$0
Total expenses and losses per audited financial statements$0$36,650$0$0
Other revenue$0$0$0$0
Donated services and use of facilities$0$0$0$0
Prior year adjustments$0$0$0$0
Losses$0$0$0$0
Other$0$0$0$0
Other expenses$0$0$0$0
Investment expenses$0$0$0$0
Other$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings8
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$39,907
Program service revenue
Program service revenue 1000000$000$0$6,421
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$14,571
Gross profit or (loss) from sales of inventory000000$000$0$18,915
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isNot controlled by disqualified persons/supports non private foundation
Type of supporting organizationType III
Support Schedule
2002200320042005
Total$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0
Membership fees received$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0
Other income$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Braelinn Elementary School Pto975 Robinson Rd, Peachtree Cty, GA 30269-2306GA1990-10$48,572
2Holy Innocents Parents Association805 Mount Vernon Highway Nw, Atlanta, GA 30327-4338GA1977-11$458,751
3Stevens Creek Elementary Pto Inc3780 Evans To Locks Rd, Augusta, GA 30907-4912GA1993-03$206,617
4The Galloway Parents Association215 W Wieuca Rd Nw, Atlanta, GA 30342-3223GA1993-07$120,844
5Pta Georgia Congress, Lake Windward Es Pta11770 E Fox Rd, Alpharetta, GA 30005GA1963-09$117,196
6J C Booth Middle School Parent Teacher Organization Of Fayette, J C Booth Middle School250 Peachtree Pkwy S, Peachtree, GA 30269GA1992-02$101,415
7Riverside Elementary Parent Teacher Organization Pto Evans Georgia, Riverside Elementary School4431 Hardy Mcmanus Rd, Evans, GA 30809-5042GA1996-04$96,760
8Georgetown Elementary Parent Teacher Organization1516 King George Blvd, Savannah, GA 31419-9075GA1996-11$61,295
9Early County Literacy Task Force CorporationPo Box 613, Blakely, GA 39823GA1994-05$21,000
10Arbor Station Ptso Inc9999 Parkway S, Douglasville, GA 30135GA1998-12$0
11Big A Elementary School Parent Teachers Association, Big A Elementary School Pto289 Sorrells Road, Eastanollee, GA 30538GA1996-09$0
12Education Foundation Of Oconee County IncPo Box 348, Watkinsville, GA 30677GA1993-08$0
13Fannin County Middle School Band Booster Club IncPo Box 1641, Blue Ridge, GA 30513GA1992-12$0
14Friends Of Candler County Library Inc50 South Kennedy Street, Metter, GA 30439GA1993-05$0
15Mountain View School Pto1012 Greenhill Dr, Rossville, GA 30741-5153GA1991-09$0
16North Hall Middle School Parent Teacher Student Organization Inc4956 Rilla Rd, Gainesville, GA 30506-2758GA1998-11$0
17Pta Georgia Congress, Milford Elementary Pta2390 Austell Road Sw, Marietta, GA 30008GA1963-09$0
18Statham Elementary Pto1970 Broad Street, Statham, GA 30666GA1998-04$0
19Swiss Parent Association At Ais Inc115 Windward Lane, Roswell, GA 30076GA1997-10$0
20The Fellowship Of Landmark Christian School Inc50 E Broad St, Fairburn, GA 30213GA1996-11$0
Number of organizations performing similar types of work
Alaska14
Alabama11
Arkansas2
Arizona27
California151
Colorado19
Connecticut22
District of Columbia7
Delaware4
Florida26
Georgia25
Hawaii7
Iowa13
Idaho3
Illinois289
Indiana60
Kansas15
Kentucky6
Louisiana9
Massachusetts61
Maryland22
Maine5
Michigan39
Minnesota27
Missouri38
Mississippi5
Montana3
North Carolina24
North Dakota3
Nebraska11
New Hampshire17
New Jersey52
New Mexico7
Nevada4
New York68
Ohio72
Oklahoma8
Oregon26
Pennsylvania67
Rhode Island5
South Carolina13
South Dakota8
Tennessee17
Texas117
Utah81
Virginia34
Washington213
Wisconsin19
West Virginia23
Wyoming2
Total1,801

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