Pta North Carolina Congress, Bailey Middle School Pta in Cornelius, North Carolina (NC)

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Pta North Carolina Congress, Bailey Middle School Pta
Employer Identification Number (EIN)205212356
Name of OrganizationPta North Carolina Congress
Secondary NameBailey Middle School Pta
Address11900 Bailey Rd, Cornelius, NC 28031-9124
ActivitiesParent or parent teachers association
SubsectionEducational Organization
Ruling Date05/1985
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 Period06/2014
Assets$10,000 to $24,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$13,062
Amount of Income$185,074
Form 990 Revenue Amount$97,701
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Parent/Teacher Group


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Amount of income in 2014: $185,074
Pta North Carolina Congress, Bailey Middle School Pta: 

 $185,074
Other organizations performing similar types of work: 

 $58,362

Assets in 2014: $13,062
Pta North Carolina Congress, Bailey Middle School Pta: 

 $13,062
Other organizations performing similar types of work: 

 $16,497

Expenses in 2014: $102,256
This organization: 

 $102,256
Other organizations performing similar types of work: 

 $29,802

Income to expenses ratio in 2014: 1.8
This organization: 

 1.8
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2007: 86.3%
Pta North Carolina Congress, Bailey Middle School Pta: 

 86.3%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 19.4%
Pta North Carolina Congress, Bailey Middle School Pta: 

 19.4%
Other organizations performing similar types of work: 

 4.1%

Financial snapshot ($)

Revenue for 2014

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2011201220132014
Total revenue$62,151$57,229$65,014$97,701
Contributions, gifts, grants, and similar amounts received$11,354$14,921$15,859$18,992
Program service revenue including government fees and contracts$6,444$7,635$5,480$7,423
Membership dues and assessments$1,937$1,790$1,915$3,050
Investment income$0$0$0$0
Gain/Loss from sale of assets other than inventory$0$0$0$0
Net income/loss from gaming and fundraising events$35,402$30,974$36,889$57,250
Gross income from gaming$0$0$0$0
Gross income from fundraising events$86,752$77,302$81,655$114,033
Less: direct expenses from gaming and fundraising events$51,350$46,238$44,766$56,783
Gross profit/loss from sales of inventory$7,014$1,909$4,871$9,412
Gross sales of inventory, less returns and allowances$28,531$21,285$34,816$40,002
Less: cost of goods sold$21,517$19,376$29,945$30,590
Other revenue$0$0$0$1,574
Total expenses$62,943$63,030$56,294$102,256
Total net assets$14,699$8,898$17,617$13,062
Excess/Deficit for the year$-792$-5,801$8,720$-4,555
Net assets or fund balances at beginning of year$15,491$14,699$8,897$17,617
Other changes in net assets or fund balances$0$0$0$0
Net assets or fund balances at end of year$8,898$17,617$13,062
Balance Sheets
2011201220132014
Total assets$14,699$8,898$17,617$13,062
Total liabilities$0$0$0$0
Net assets or fund balances$14,699$8,898$17,617$13,062
Other Information
2011201220132014
Did the organization engage in any significant activity not previously reported to the IRS?NoNoNo
Were any significant changes made to the organizing or governing documents?NoNoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNoNo
Has the organization filed a Form 990-T for the year?NoNoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNoNo
Amount of political expenditures, direct or indirect$0$0$0
Did the organization file Form 1120-POL for this year?NoNoNo
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?NoNoNo
Total amount involved$0$0$0
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities$0$0$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?NoNoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNoNo
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$681,582
Subtotal$681,582
Gifts, grants, contributions, and membership fees received$74,680
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$250,319
Gross receipts from activities that are not an unrelated trade or business under section 513$356,583
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$681,582
Public support$681,582
Subtotal$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$0
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$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20062007
Total revenue$49,632$33,667
Contributions, gifts, grants, and similar amounts received$18,445$8,865
Contributions to donor advised funds$0$0
Direct public support$18,295$7,075
Indirect public support$0$0
Government contributions (grants)$150$1,790
Program service revenue including government fees and contracts$0$0
Membership dues and assessments$3,440$3,080
Interest on savings and temporary cash investments$0$0
Dividends and interest from securities$0$0
Net rental income or (loss)$0$0
Gross rents$0$0
Less: rental expenses$0$0
Other investment income$0$0
Gain or (loss) from sales of assets other than inventory$0$0
Gross amount from sales of assets other than inventory$0$0
Less: cost or other basis and sales expenses$0$0
Net income or (loss) from special events and activities$22,738$17,043
Gross revenue$59,959$43,128
Less: direct expenses other than fundraising expenses$37,221$26,085
Gross profit or (loss) from sales of inventory$5,009$4,679
Gross sales of inventory, less returns and allowances$27,607$19,946
Less: cost of goods sold$22,598$15,267
Other revenue$0$0
Total expenses$31,891$38,602
Program services$27,403$33,319
Management and general$2,113$1,486
Fundraising$408$2,028
Payments to affiliates$1,967$1,769
Net assets or fund balances at end of year$17,741$13,029
Excess or (deficit) for the year$17,741$-4,935
Net assets or fund balances at beginning of year$0$17,741
Other changes in net assets or fund balances$0$223
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$36,833$33,319$1,486$2,028
Grants paid from donor advised funds$0
Other grants and allocations$31,996
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$344$0$344$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$1,323$1,323$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$3,170$0$1,142$2,028
Balance Sheets
20062007
Total assets$25,899$13,739
Cash - non-interest-bearing$20,358$9,665
Savings and temporary cash investments$0$0
Accounts receivable less allowance for doubtful accounts$0$0
Pledges receivable less allowance for doubtful accounts$0$0
Grants receivable$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0
Inventories for sale or use$3,207$2,687
Prepaid expenses and deferred charges$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0
Investments - other$0$0
Land, buildings, and equipment less accumulated depreciation$0$0
Other assets, including program-related investments$2,334$1,387
Total liabilities$8,158$710
Accounts payable and accrued expenses$8,158$0
Grants payable$0$710
Deferred revenue$0$0
Loans from officers, directors, trustees, and key employees$0$0
Tax-exempt bond liabilities$0$0
Mortgages and other notes payable$0$0
Other liabilities$0$0
Total liabilities and net assets/fund balances$25,899$13,739
Total net assets or fund balances$17,741$13,029
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20062007
Total revenue$0$0
Total revenue, gains, and other support per audited financial statements$0$0
Other expenses$0$0
Net unrealized gains on investments$0$0
Donated services and use of facilities$0$0
Recoveries of prior year grants$0$0
Other$0$0
Other revenue$0$0
Investment expenses$0$0
Other$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20062007
Total expenses$0$0
Total expenses and losses per audited financial statements$0$0
Other revenue$0$0
Donated services and use of facilities$0$0
Prior year adjustments$0$0
Losses$0$0
Other$0$0
Other expenses$0$0
Investment expenses$0$0
Other$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings0
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 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$24,802
Program service revenue
Program service revenue 1000000$000$0$0
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$3,080
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$17,043
Gross profit or (loss) from sales of inventory000000$000$0$4,679
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
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 2007)
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 2007)
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 I
Information about the supported organizations
Employer identification number (EIN)Name of organizationType of organizationIs the supported organization listed in the supporting organization's governing documents?Amount of support
566001074Yes$35,088
Total$35,088
Support Schedule
20052006
Total$0$0
Gifts, grants, and contributions received$0$0
Membership fees received$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
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
Net income from unrelated business activities not included above$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$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
Other income$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
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
1Pta North Carolina Congress, Bailey Middle School Pta11900 Bailey Rd, Cornelius, NC 28031-9124NC1985-05$185,074
2Pta North Carolina Congress, Holly Grove Elementary School1451 Avent Ferry Rd, Holly Springs, NC 27540-8421NC1985-05$94,045
3Pta North Carolina Congress, Vienna School Pta1975 Chickasha Dr, Pfafftown, NC 27040-9325NC1985-05$67,412
4Pta North Carolina Congress, General Greene School Pta1501 Benjamin Pkwy, Greensboro, NC 27408-4601NC1985-05$61,240
5Pta North Carolina Congress, Grady Brown Elementary School Pta1100 New Grady Brown Rd, Hillsborough, NC 27278NC1985-05$51,674
6Southeast Guilford Middle School Ptsa4825 Woody Mill Road, Greensboro, NC 27406NC1985-05$41,789
7Pta North Carolina Congress, Bowley Elementary School PtaPO BOX 70089, Fort Bragg, NC 28307-0089NC1985-05$32,775
8Pta North Carolina Congress4207 East Hwy 27, Iron Station, NC 28080NC1985-05$24,515
9Pta North Carolina Congress, Weeksville School Pta110 Ashton Ave, Elizabeth City, NC 27909NC1985-05$18,521
10Pta North Carolina Congress, North Johnston Middle School PtaPo Box 69, Micro, NC 27555NC1985-05$14,475
11Vita Education Services Inc8 East Court Street, Doylestown, PA 18901-4369PA1976-07$1,013,448
12Vanguard Preparatory School Parent Association, Vanguard Preparatory School Pa4240 Sigma Rd, Dallas, TX 75244-4414TX1997-08$159,579
13Pta Texas Congress, Pink Pta3650 Overhill Dr, Frisco, TX 75033-1292TX1967-09$113,116
14Pta Texas Congress, Nichols Elementary Pta7411 Nichols Trail, Frisco, TX 75034TX1967-09$102,933
15Pta New York Congress, Clarkstown High School North PtsaPo Box 693, New City, NY 10956NY1954-05$87,342
16Pta Texas Congress, Comstock Pta7152 Sivlerado Trail, Mckinney, TX 75070TX1967-09$86,124
17Pta Texas Congress, 2247767 Phillips Elementary Pta2285 Little River Drive, Frisco, TX 75033TX1967-09$85,499
18Pta Texas Congress, Carver Center Pta1300 East Wall Street, Midland, TX 79701-4957TX1967-09$73,905
19Pta Texas Congress, Ogle Elementary Pta4200 Big Fork Trl, Mckinney, TX 75070TX1967-09$69,987
20Salmon Creek Pta Vancouver Council 3 7 701304 Fawcett Ave Ste 300, Tacoma, WA 98402-1901WA1997-09$69,208
Number of organizations performing similar types of work
Alaska1
Alabama3
Arkansas1
Arizona2
California76
Colorado5
Connecticut5
District of Columbia1
Florida7
Georgia7
Hawaii1
Illinois10
Indiana3
Kansas4
Kentucky3
Massachusetts1
Maryland5
Michigan4
Minnesota3
Missouri3
North Carolina10
New Hampshire1
New Jersey9
New Mexico8
Nevada1
New York111
Ohio4
Oklahoma1
Oregon2
Pennsylvania4
Rhode Island1
South Carolina1
South Dakota1
Tennessee5
Texas286
Utah1
Virginia13
Vermont1
Washington6
Wisconsin2
Total613
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinatePta North Carolina Congress, Bailey Middle School Pta11900 Bailey Rd, Cornelius, NC 28031-9124NC1985-05$185,074
SubordinatePta North Carolina Congress, Holly Grove Elementary School1451 Avent Ferry Rd, Holly Springs, NC 27540-8421NC1985-05$94,045
SubordinatePta North Carolina Congress, Vienna School Pta1975 Chickasha Dr, Pfafftown, NC 27040-9325NC1985-05$67,412
SubordinatePta North Carolina Congress, General Greene School Pta1501 Benjamin Pkwy, Greensboro, NC 27408-4601NC1985-05$61,240
SubordinatePta North Carolina Congress, Grady Brown Elementary School Pta1100 New Grady Brown Rd, Hillsborough, NC 27278NC1985-05$51,674
SubordinateSoutheast Guilford Middle School Ptsa4825 Woody Mill Road, Greensboro, NC 27406NC1985-05$41,789
SubordinatePta North Carolina Congress, Bowley Elementary School PtaPO BOX 70089, Fort Bragg, NC 28307-0089NC1985-05$32,775
SubordinatePta North Carolina Congress4207 East Hwy 27, Iron Station, NC 28080NC1985-05$24,515
SubordinatePta North Carolina Congress, Weeksville School Pta110 Ashton Ave, Elizabeth City, NC 27909NC1985-05$18,521
SubordinatePta North Carolina Congress, North Johnston Middle School PtaPo Box 69, Micro, NC 27555NC1985-05$14,475
CentralPta North Carolina Congress Of Parents And Teachers5747 Drake Rd, Greensboro, NC 27406NC1985-05$476,094
SubordinatePta North Carolina Congress, Elizabeth Lane Elementary121 Elizabeth Ln, Matthews, NC 28105-6858NC1985-05$276,572
SubordinatePta North Carolina Congress, Eastover Elementary School Pta500 Cherokee Rd, Charlotte, NC 28207-2234NC1985-05$252,925
SubordinatePta North Carolina Congress, Cotswold School Pta300 Greenwich Rd, Charlotte, NC 28211-2318NC1985-05$242,364
SubordinatePta North Carolina Congress, Selwyn Elementary School Pta2840 Colony Rd, Charlotte, NC 28211-2634NC1985-05$239,242
SubordinatePta North Carolina Congress, Dilworth Elementary School Pta405 E Park Ave, Charlotte, NC 28203-5143NC1985-05$236,216
SubordinatePta North Carolina Congress, Mt Tabor High Ptsa342 Petree Rd, Winstonsalem, NC 27106-4400NC1985-05$214,612
SubordinatePta North Carolina Congress, Alexander Graham Middle School1800 Runnymede Ln, Charlotte, NC 28211-2652NC1985-05$205,836
SubordinatePta North Carolina Congress, Js Water Ptsa55 J S Waters Road, Goldston, NC 27252NC1985-05$194,704
SubordinatePta North Carolina Congress, Elon Park Elementary School Pta11425 Ardrey Kell Rd, Charlotte, NC 28277-1977NC1985-05$181,517
Number of affiliated organizations
Missouri1
North Carolina1,288
Total1,289

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