WASHINGTON SCHOOL PTO: Form 990EZ, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- WASHINGTON SCHOOL PTO (EIN 32-0273240)
- Tax period
- 2018-08-01 to 2019-07-31
- Filed
- 2021-07-15
- IRS object ID
- 202111969349200826
- Schema version
- 2018v3.2
- 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 | 2021-07-15T15:23:07-05:00 | ReturnTs |
| Tax Period End | 2019-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 223436430 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIERCE & MALDONADO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 COLUMBIA TURNPIKE | AddressLine1Txt |
| City | FLORHAM PARK | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07932 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2018-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 320273240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON SCHOOL PTO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WASH | BusinessNameControlTxt |
| Phone | 9082730817 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 MORRIS AVENUE | AddressLine1Txt |
| City | SUMMIT | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07901 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | REBECCA WERBEL | PersonNm |
| Person Title | CURRENT TREASURER | PersonTitleTxt |
| Phone | 9082730817 | PhoneNum |
| Signature | 2021-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CAROLINE MALDONADO | PreparerPersonNm |
| PTIN | P01692788 | PTIN |
| Phone | 9738220600 | PhoneNum |
| Preparation | 2021-07-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.WSPTO.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $75,654 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $2,806 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $20,440 | ProgramServiceRevenueAmt |
| Membership Dues | $13,930 | MembershipDuesAmt |
| Fundraising Gross Income | $38,464 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $16,331 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $22,133 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $14 | OtherRevenueTotalAmt |
| Total Revenue | $59,323 | TotalRevenueAmt |
| Other Expenses Total | $47,025 | OtherExpensesTotalAmt |
| Total Expenses | $47,025 | TotalExpensesAmt |
| Excess Or Deficit For Year | $12,298 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $49,211 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $61,509 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,211 | BOYAmt |
| EOY | $61,509 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,211 | BOYAmt |
| EOY | $61,509 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,211 | BOYAmt |
| EOY | $61,509 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO ENHANCE THE PUBLIC SCHOOL EDUCATION AT THE WASHINGTON SCHOOL ELEMENTARY SCHOOL. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| GIFTS TO SCHOOL CLASSROOM EQUIPTMENT, BOOKS, AND SUMMER PROGRAM SCHOLARSHIPS | $0 | $12,596 |
| SCHOOL PROGRAMS INCLUDING,GRADUATING 5TH GRADE ACTIVITIES AND PROGRAMS, AFTERNOON EXPLORER PROGRAM, FAMILY FUN NIGHT. OTHER AFTER SCHOOL PROGRAMS | $0 | $16,740 |
| CULTURAL ARTS PROGRAMS INCLUDING EDUCATIONAL ASSEMBLIES, THEATRE PRODUCTIONS, ART IN THE CLASSROOM | $0 | $16,155 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $45,491 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| RACHAEL RYDEWSKI | ||||
| PRESIDENT | 8.00 | $0 | $0 | $0 |
| JEN EASTON | ||||
| 2ND VICE PRESIDENT | 5.00 | $0 | $0 | $0 |
| ARUM MOGHAL | ||||
| 3RD VICE PRESIDENT | 5.00 | $0 | $0 | $0 |
| MICHELLE WERBEL | ||||
| TREASURER | 5.00 | $0 | $0 | $0 |
| ELLEN SHENG | ||||
| ASSISTANT TREASURER | 5.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON PTO | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 MORRIS AVE | AddressLine1Txt |
| City | SUMMIT | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9082730817 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,601 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,516 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,807 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,979 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,736 | CurrentTaxYearAmt |
| Total | $78,639 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,803 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,857 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,738 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,410 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,440 | CurrentTaxYearAmt |
| Total | $223,248 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,404 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,373 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,545 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,389 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,176 | CurrentTaxYearAmt |
| Total | $301,887 | 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 | $301,887 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14 | CurrentTaxYearAmt |
| Total | $71 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14 | CurrentTaxYearAmt |
| Total | $71 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,420 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,387 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,560 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73,401 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,190 | CurrentTaxYearAmt |
| Total | $301,958 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99980 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, SECTION A, LINE 11: | FormAndLineReferenceDesc |
| Explanation | TO WHOM IT MAY CONCERN: THE REASON THE RETURN WAS DELAYED WAS LARGELY DUE TO COVID. THE SCHOOL THAT THE PTO IS AFFILIATED WITH WAS CLOSED DUE TO COVID AND NECESSARY INFORMATION WAS NOT ABLE TO BE RETRIEVED. THE COMMUNITY THAT THE SCHOOL FOR WHICH THE PTO IS AFFILIATED WAS HARD HIT BY THE COVID VIRUS AND LOGISTICALLY IT WAS NOT FEASIBLE TO COORDINATE THE SHARING OF INFORMATION IN ORDER TO FILE THE RETURN. THERE HAD ALSO BEEN A CHANGE IN TREASURERS AS WELL AS BANK ACCOUNT TRANSFERS THAT NEEDED TO BE RESOLVED IN ORDER TO ENSURE THAT THE AMOUNTS REPORTED WERE CORRECT. THERE WERE SEVERAL ATTEMPTS TO CONTACT THE IRS IN ORDER TO SEEK GUIDANCE ON HOW TO BEST RESOLVE THE FILING ISSUES, AND WE WERE TOLD VIA A PRERECORDED MESSAGE THAT THERE WAS NOT ANYONE AVAILABLE TO ASSIST. WE WOULD ALSO ASK THAT YOU CONSIDER THAT THIS ORGANIZATION IS A VOLUNTEER ORGANIZATION, MADE UP OF MOTHERS WITH YOUNG CHILDREN, WHO WERE ALL HOME SCHOOLED DURING COVID. ANY PENALTIES ASSESSED AGAINST THE ORGANIZATION WILL TAKE FUNDS DIRECTLY AWAY FROM THE FUNDS USED TO SUPPORT THE MISSION OF THE ORGANIZATION. THE MISSIONS IS TO SUPPORT THE PUBLIC EDUCATION OF THE STUDENTS OF THE LINCOLN HUBBARD ELEMENTARY SCHOOL. YOU CAN SEE FROM THE SMALL SIZE OF THE ORGANIZATION THAT SUCH A PENALTY WOULD HAVE A LARGE IMPACT ON THE ABILITY OF THE ORGANIZATION TO FUND ITS OPERATIONS. PLEASE ACCEPT THIS PETITION TO EXPLAIN THE LATE FILING OF THE RETURN. THERE HAS BEEN A SMOOTH TRANSITION TO THE NEWEST VOLUNTEER TREASURER WHO HAS A STRONG ACCOUNTING BACKGROUND. AS SOON AS THIS FILING PERIOD WAS COMPLETED THE NEXT FISCAL YEAR WAS IMMEDIATELY COMPLETED AS WELL IN ORDER TO ENSURE COMPLIANCE GOING FORWARD. THE ORGANIZATION HAS SET UP ELECTRONIC METHODS TO ENSURE THAT BANKING AND OTHER INFORMATION WILL BE READILY SHARED IN THE EVENT OF ANOTHER DISASTER. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | COUNTRY FAIR | Event1Nm |
| Event2 | BOOK FAIR | Event2Nm |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: INTEREST. AMOUNT: 14. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: ADMINISTRATIVE AND MISC EXPENSES. AMOUNT: 1,534. DESCRIPTION: GIFTS TO SCHOOL. AMOUNT: 12,596. DESCRIPTION: AFTER SCHOOL ACTIVITIES. AMOUNT: 16,740. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 16,155. TOTAL TO FORM 990-EZ, LINE 16: 47,025. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |