Pta Utah Congress, Emerson Elementary Pta in Salt Lake City, Utah (UT)

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Pta Utah Congress, Emerson Elementary Pta
Employer Identification Number (EIN)870217547
Name of OrganizationPta Utah Congress
Secondary NameEmerson Elementary Pta
In Care of NameElizabeth Payne
Address5192 South Greenpine Drive, Salt Lake City, UT 84123
ActivitiesParent or parent teachers association
SubsectionEducational Organization
Ruling Date12/1957
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
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2013
Assets$1,000,000 to $4,999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,321,700
Amount of Income$373,770
Form 990 Revenue Amount$360,249
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Parent/Teacher Group


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Amount of income in 2013: $373,770 (it was $360,249 in 2014)
Pta Utah Congress, Emerson Elementary Pta: 

 $373,770
Other organizations performing similar types of work: 

 $70,354

Assets in 2013: $1,321,700 (it was $1,321,700 in 2014)
Pta Utah Congress, Emerson Elementary Pta: 

 $1,321,700
Other organizations performing similar types of work: 

 $32,469

Expenses in 2014: $309,948
Pta Utah Congress, Emerson Elementary Pta: 

 $309,948
Other organizations performing similar types of work: 

 $43,504

Income to expenses ratio in 2014: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.5

Grants share in income in 2014: 8.2%
This organization: 

 8.2%
Other organizations performing similar types of work: 

 13.0%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoNo
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoNoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesYesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYesNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096053
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return333
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYesYes
Did the organization notify the donor of the value of the goods or services provided?YesYesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0$0
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization000
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
2011201220132014
Total revenue$357,235$343,506$391,786$360,249
Contributions, Gifts, Grants and Other Similar Amounts$98,160$83,446$87,017$29,396
Program Service Revenue$254,183$256,083$299,900$322,429
900099$3,983$175,630$177,403
900099$6,687$112,202$112,427
900099$120,745$7,425$14,768
900099$118,992$4,643$14,272
900099$5,676$0$3,559
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$3,368$1,667$2,168$2,701
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$0$0$0$0
Net gain/loss from sales of assets other than inventory$0$823$0$-419
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $823$0 / $0$0 / $4,553
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $0$0 / $4,972
Gain or (loss) (Securities / Other)$0 / $0$0 / $823$0 / $0$0 / $-419
Net income/loss from fundraising events$0$0$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$-2,947$-2,842$-609$-4,466
Gross sales of inventory, less returns and allowances$4,997$3,768$7,289$4,083
Less: cost of goods sold$7,944$6,610$7,898$8,549
Miscellaneous Revenue$4,471$4,329$3,310$10,608
0$4,329$3,310$10,608
All other revenue$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$354,994$349,644$372,121$309,948
Grants and other assistance to domestic organizations and domestic governments$37,131$18,609$3,300
Grants and other assistance to domestic individuals$1,100$1,000$10,495
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0$0
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$91,240$85,564$66,320$66,312
Pension plan accruals and contributions$0$0$0
Other employee benefits$0$0$0
Payroll taxes$6,980$6,304$354$0
Fees for services (non-employees)
Management$0$0$0
Legal$0$0$0
Accounting$11,939$9,168$6,550
Lobbying$0$0$9,219
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$0$0$0
Advertising and promotion$0$216$0
Office expenses$34,416$98,952$50,618
Information technology$12,306$7,463$6,203
Royalties$0$0$0
Occupancy$10,643$12,196$12,441
Travel$38,488$14,822$35,761
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$86,205$119,952$86,113
Interest$541$397$528
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$17,554$18,782$18,513
Insurance$4,027$3,890$3,895
Balance Sheet
2011201220132014
Total assets$1,254,762$1,245,415$1,265,332$1,321,700
Cash - non-interest-bearing$308,598$321,737$383,217
Savings and temporary cash investments$465,558$491,120$493,581
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$0$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$0$0
Land, buildings, and equipment: cost or other basis$471,259$452,475$444,902
Investments - publicly traded securities$0$0$0
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$0$0$0
Total liabilities$13,729$10,520$10,772$16,839
Accounts payable and accrued expenses$0$3,606$3,928
Grants payable$0$0$0
Deferred revenue$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$13,729$10,520$7,166$12,911
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0$0
Total net assets or fund balances$1,241,033$1,234,895$1,254,560$1,304,861
Unrestricted net assets$1,227,978$1,237,333$1,286,475
Temporarily restricted net assets$6,917$17,227$18,386
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$1,836,203
Subtotal$1,836,203
Gifts, grants, contributions, and membership fees received$392,147
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$1,444,056
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$1,856,516
Public support$1,836,203
Subtotal$10,045
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$10,045
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$10,268
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Pta Utah Congress, Deerfield Elementary Pta1249 Murdock Dr, American Fork, UT 84003UT1957-12$16,288
2Fremont High School Silver Wolf Community Council Foundation1900 N 4700 W, Plain City, UT 84404-9001UT1996-08$0
3Mueller Park Jr High Pto Inc955 East 1800 South, Bountiful, UT 84010UT1998-01$0
4Pta Utah Congress5192 Greenpine Drive, Salt Lake City, UT 84123UT1957-12$0
5Pta Utah Congress9129 Bentham Avenue, Sandy, UT 84093UT1957-12$0
6Pta Utah CongressPo Box 154, Vernon, UT 84080UT1957-12$0
7Pta Utah Congress3435 E Canyon Crest Ave, Washington, UT 84780UT1957-12$0
8Pta Utah Congress5192 S Greenpine Drive, Salt Lake City, UT 84123UT1957-12$0
9Pta Utah Congress5192 Greenpine Drive, Salt Lake City, UT 84123UT1957-12$0
10Pta Utah Congress3650 Montclair Street, Magna, UT 84044UT1957-12$0
11Pta Utah Congress5192 Greenpine Drive, Salt Lake City, UT 84123UT1957-12$0
12Pta Utah Congress1427 Mid Valley Road, Eagle Mountain, UT 84005UT1957-12$0
13Pta Utah Congress5192 S Greenpine Dr, Salt Lake City, UT 84123UT1957-12$0
14Pta Utah Congress, Amelia Earhart Elementary Pta5192 Greenpine Drive, Salt Lake City, UT 84123UT1957-12$0
15Pta Utah Congress, Ben Lomond1090 9th Street, Ogden, UT 84404UT1957-12$0
16Pta Utah Congress, Bennion Elementary Pta5192 Green Pine Drive, Salt Lake City, UT 84123UT1957-12$0
17Pta Utah Congress, Bryce Valley Ptsa721 W Bryce Way, Tropic, UT 84776UT1957-12$0
18Pta Utah Congress, Canyon Elementary Pta5192 South Greenpine Drive, Salt Lake City, UT 84123UT1957-12$0
19Pta Utah Congress, Canyon View High School Pta2079 Service Berry Circle, Cedar City, UT 84721UT1957-12$0
20Pta Utah Congress, Canyon View Junior High Ptsa5192 Greenpine Drive, Salt Lake City, UT 84123UT$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
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinatePta Utah Congress, Hillcrest Elementary Pta5192 Greenpine Drive, Salt Lake City, UT 84123UT1995-04$8,903
CentralPta Utah Congress, Emerson Elementary Pta5192 South Greenpine Drive, Salt Lake City, UT 84123UT1957-12$373,770
SubordinatePta Utah Congress, Dilworth Elem Pta5192 S Greenpine Dr, Salt Lake Cty, UT 84123-4606UT1995-04$86,379
SubordinatePta Utah Congress, Wasatch Elementary Pta5192 Green Pine Drive, Salt Lake City, UT 84123UT1995-04$66,514
SubordinatePta Utah Congress, Cottonwood Elementary Pta5192 S Greenpine Dr, Salt Lake Cty, UT 84123-4606UT1995-04$56,379
SubordinatePta Utah Congress, Canyon Rim Academy Pta5192 Greenpine Dr, Salt Lake Cty, UT 84123-4606UT1957-12$55,328
SubordinatePta Utah Congress, Valley Elementary Pta5192 Greenpine Dr, Salt Lake Cty, UT 84123-4606UT1995-04$43,169
SubordinatePta Utah Congress, Eastwood Elementary School5192 South Greenpine Drive, Salt Lake City, UT 84123UT1995-04$37,017
SubordinatePta Utah Congress, Oakridge Elementary Pta5192 South Greenpine Drive, Salt Lake City, UT 84123UT1995-04$36,325
SubordinatePta Utah Congress, Philo Farnsworth Elementary Pta5192 South Greenpine Drive, Salt Lake City, UT 84123UT1995-04$29,587
SubordinatePta Utah Congress, Grandview Elementary Pta5192 Greenpine Dr, Salt Lake City, UT 84123UT1995-04$23,254
SubordinatePta Utah Congress, Midland Elementary Pta5192 Greenpine Drive, Salt Lake City, UT 84123UT1995-04$21,975
SubordinatePta Utah Congress, Howard R Driggs Elementary Pta5192 South Greenpine Drive, Salt Lake City, UT 84123UT$21,932
SubordinatePta Utah Congress, Deerfield Elementary Pta1249 Murdock Dr, American Fork, UT 84003UT1957-12$16,288
SubordinatePta Utah Congress, Heritage Elementary Pta1354 Weaver Lane, Layton, UT 84041UT1957-12$11,340
SubordinatePta Utah Congress, Grovecrest Elem5192 S Greenpine Dr, Slc, UT 84123UT1995-04$7,685
SubordinatePta Utah Congress, Lincoln Elementary Pta5192 South Greenpine Drive, Salt Lake City, UT 84123UT$4,410
SubordinatePta Utah Congress, Cherry Creek Elementary Pta5192 Greenpine Drive, Salt Lake City, UT 84123UT1957-12$0
SubordinatePta Utah Congress, Hobble Creek Elementary Pta1145 E 1200 N, Mapleton, UT 84664UT1957-12$0
SubordinatePta Utah Congress, Syracuse Elementary Pta5192 Greenpine Drive, Salt Lake City, UT 84123UT1995-04$0
Number of affiliated organizations
Utah757
Total757

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