COGBURN WOODS ELEMENTARY PTO INC: Form 990EZ, tax year 2022
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- Organization
- COGBURN WOODS ELEMENTARY PTO INC (EIN 45-2384629)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-03-13
- IRS object ID
- 202400739349201120
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-13T11:16:03-07:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202093751 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELENA CHERNICK CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 230 BAYFIELD CT | AddressLine1Txt |
| City | Milton | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452384629 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cogburn Woods Elementary PTO Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COGB | BusinessNameControlTxt |
| Phone | 4702542845 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13080 Cogburn Road | AddressLine1Txt |
| City | Milton | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30004 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kelli Lathem | PersonNm |
| Person Title | Co-President | PersonTitleTxt |
| Phone | 4702542845 | PhoneNum |
| Signature | 2024-03-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Kelli | PersonFirstNm |
| Person Last | Lathem | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Elena Chernick CPA | PreparerPersonNm |
| PTIN | P00176184 | PTIN |
| Phone | 4046687985 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.cwepto.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $99,290 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $42,622 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $9,995 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $14,820 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $9,517 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $5,303 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $29,096 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $21,663 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $7,433 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $1,622 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,624 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$2 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $1,135 | OtherRevenueTotalAmt |
| Total Revenue | $66,486 | TotalRevenueAmt |
| Other Expenses Total | $54,225 | OtherExpensesTotalAmt |
| Total Expenses | $54,225 | TotalExpensesAmt |
| Excess Or Deficit For Year | $12,261 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $36,300 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $48,561 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,805 | BOYAmt |
| EOY | $51,726 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80 | BOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,885 | BOYAmt |
| EOY | $51,726 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,585 | BOYAmt |
| EOY | $3,165 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,300 | BOYAmt |
| EOY | $48,561 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To support and enrich the education of the students of Cogburn Woods Elementary School | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Elementary School Education: Student Enrichment for over 1000 students.Teacher Appreciation and Support, Community Involvement | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $47,916 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $47,916 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Kelli Lathem | ||||
| Co-President | 20.00 | $0 | $0 | $0 |
| Megan Melchoirs | ||||
| Co-President | 20.00 | $0 | $0 | $0 |
| Amy Ramsey | ||||
| Secretary | 5.00 | $0 | $0 | $0 |
| Christopher Gebhardt | ||||
| Treasurer | 10.00 | $0 | $0 | $0 |
| Katie Alladin | ||||
| VP | 10.00 | $0 | $0 | $0 |
| Jessica Baer | ||||
| VP | 10.00 | $0 | $0 | $0 |
| Allison Brown | ||||
| VP | 10.00 | $0 | $0 | $0 |
| Jackie Smith | ||||
| VP | 10.00 | $0 | $0 | $0 |
| Sarah Jones | ||||
| VP | 10.00 | $0 | $0 | $0 |
| Ayanna Otite | ||||
| VP | 10.00 | $0 | $0 | $0 |
| Dola Famakinwa | ||||
| VP | 10.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Taxpayer | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13080 Cogburn Road | AddressLine1Txt |
| City | Milton | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4702542845 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $59,603 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,861 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,127 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,964 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,617 | CurrentTaxYearAmt |
| Total | $197,172 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,957 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,393 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,421 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,590 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,442 | CurrentTaxYearAmt |
| Total | $106,803 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,432 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40,792 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,865 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $97,182 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,096 | CurrentTaxYearAmt |
| Total | $220,367 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $150,992 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $88,046 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,413 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $147,736 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,155 | CurrentTaxYearAmt |
| Total | $524,342 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $524,342 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Total | $27 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Total | $27 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $524,369 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Carnival | Event1Nm |
| Gross Receipts Event1 | $29,096 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $29,096 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $1,175 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $5,480 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $12,886 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $2,122 | OtherDirectExpensesEvent1Amt |
| Event2 | None | Event2Nm |
| Gross Receipts Total | $29,096 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $29,096 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $1,175 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $5,480 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $12,886 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,122 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $21,663 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $7,433 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (17 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990EZ, Part I, Line 8 | Refund of prior year expense 1135. |
| Form 990EZ, Part I, Line 16 | Open House 533. |
| Form 990EZ, Part I, Line 16 | New Comer 129. |
| Form 990EZ, Part I, Line 16 | Business Partner Expenses 524. |
| Form 990EZ, Part I, Line 16 | Teacher/Staff Appreciation 11800. |
| Form 990EZ, Part I, Line 16 | Volunteer Appreciation 1576. |
| Form 990EZ, Part I, Line 16 | Field Day 5925. |
| Form 990EZ, Part I, Line 16 | School Donation/Special Projects 2764. |
| Form 990EZ, Part I, Line 16 | Communication Tool 1020. |
| Form 990EZ, Part I, Line 16 | Insurance 3006. |
| Form 990EZ, Part I, Line 16 | Office/Admin Expenses 2554. |
| Form 990EZ, Part I, Line 16 | Carnival Expense from previous year 1380. |
| Form 990EZ, Part I, Line 16 | Community Enrichment/Grounds 6995. |
| Form 990EZ, Part I, Line 16 | Education Enrichment Programs 10170. |
| Form 990EZ, Part I, Line 16 | Special Events 5849. |
| Form 990EZ, Part II, Line 24 | Orders with Balance Due 80. |
| Form 990EZ, Part II, Line 26 | Account Credits 3585. 3165. |