NISSWA ELEMENTARY SCHOOL PARENT-TEACHER ORGANIZATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: NISSWA ELEMENTARY SCHOOL PARENT-TEACHER ORGANIZATION (EIN 20-3389487)
Tax period: 2012-08-01 to 2013-07-31
Filed: 2013-10-29
IRS object ID: 201313029349300616
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule C
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-10-29T11:56:05-05:00	Timestamp
Tax Period End Date	2013-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	411567687	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Nisswa Tax Service	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 713	AddressLine1
City	Nisswa	City
State	MN	State
ZIP Code	56468	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	203389487	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NISSWA SCHOOL PTO	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NISS	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5533 COUNTY ROAD 18	AddressLine1
City	NISSWA	City
State	MN	State
ZIP Code	56468	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	SARAH SIMPSON	Name
Title	PRESIDENT	Title
Phone	2189636137	Phone
Date Signed	2013-10-29	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Konnie Schiller	Name
PTIN	P01529041	PTIN
Phone	2189637908	Phone
Date Prepared	2013-10-29	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	SARAH SIMPSON	NameOfPrincipalOfficerPerson
Gross Receipts	28723	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1990	YearFormation
State Legal Domicile	MN	StateLegalDomicile
Activity Or Mission Description	SUPPORT ACTIVITIES AT NISSWA SCHOOL	ActivityOrMissionDescription
Nbr Voting Members Governing Body	104	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	104	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	20	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	29630	ContributionsGrantsPriorYear
Contributions Grants Current Year	28723	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	29630	TotalRevenuePriorYear
Total Revenue Current Year	28723	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	12822	TotalFundrsngExpCurrentYear
Other Expense Prior Year	36625	OtherExpensePriorYear
Other Expenses Current Year	28342	OtherExpensesCurrentYear
Total Expenses Prior Year	36625	TotalExpensesPriorYear
Total Expenses Current Year	28342	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-6995	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	381	RevenuesLessExpensesCY
Total Assets BOY	26411	TotalAssetsBOY
Total Assets EOY	26792	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	26411	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	26792	NetAssetsOrFundBalancesEOY
Mission Description	SUPPORT ACTIVITIES AT NISSWA SCHOOL	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	14850	Expense
Revenue	28093	Revenue
Description	NISSWA PTO EXISTS TO SUPPORT NISSWA GRADE SCHOOL AND HELP RAISE MONEY FOR ITS ACTIVITIES AND PROGRAMS NOT FUNDED BY THE SCHOOL DISTRICT	Description
Total Program Service Expense	14850	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	104	NbrVotingGoverningBodyMembers
Number Independent Voting Members	104	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MN	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SARAH SIMPSON	NamePerson
Telephone Number	2189636137	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5533 COUNTY ROAD 18	AddressLine1
City	NISSWA	City
State	MN	State
ZIP Code	56468	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
AMANDA CLINE
VICE PRESIDENT	1.00	X	0	0	0
ANGIE LIND
SECRETARY	5.00	X	0	0	0
NIKKI STARK
TREASURER	2.00	X	0	0	0
SARAH SIMPSON
PRESIDENT	5.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	630	MembershipDues
Fundraising Events	28093	FundraisingEvents
Total Contributions	28723	TotalContributions
Cntrbtns Rprtd Fundraising Events	28093	CntrbtnsRprtdFundraisingEvents

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	28723	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	250	Total
Management And General	250	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1083	Total
Program Services	1083	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	420	Total
Management And General	420	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising
NISSWA SCHOOL PROGRAMS	13767	13767
GAME NIGHTS	495		495
BOOKFAIR EXP	4396		4396
BLOOM EXPENSES	7931		7931

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	28342	Total
Program Services	14850	ProgramServices
Management And General	670	ManagementAndGeneral
Fundraising	12822	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	26411	BOY
EOY	26792	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	26411	BOY
EOY	26792	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	26411	BOY
EOY	26792	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	26411	BOY
EOY	26792	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	26411	BOY
EOY	26792	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	381	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4604	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6951	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3505	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	695	CurrentTaxYearMinus1Year
Current Tax Year	630	CurrentTaxYear
Total	16385	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	17335	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	29718	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	21812	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	28935	CurrentTaxYearMinus1Year
Current Tax Year	28093	CurrentTaxYear
Total	125893	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	21939	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	36669	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	25317	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	29630	CurrentTaxYearMinus1Year
Current Tax Year	28723	CurrentTaxYear
Total	142278	Total

Field	Value	IRS element (for citing)
Public Support Total509	142278	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	21939	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	36669	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	25317	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	29630	CurrentTaxYearMinus1Year
Current Tax Year	28723	CurrentTaxYear
Total	142278	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	1.00000	PublicSupportPercentage509
Prior Year Support Percentage	1.00000	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509
General Explanation	Other income (Part II, line 10 or Part III, line 12) NET INCOME FROM FUNDRAISING EFFORTS	GeneralExplanation

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Not Described In501c3	false	NotDescribedIn501c3

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	ART IN BLOOM	NameOfEvent1
Gross Receipts Event1	23863	GrossReceiptsEvent1
Gross Revenue Event1	23863	GrossRevenueEvent1
Rent Facility Costs Event1	4792	RentFacilityCostsEvent1
Food And Beverage Event1	145	FoodAndBeverageEvent1
Other Direct Expenses Event1	2994	OtherDirectExpensesEvent1
Name Of Event2	BOOKFAIR	NameOfEvent2
Gross Receipts Event2	3520	GrossReceiptsEvent2
Gross Revenue Event2	3520	GrossRevenueEvent2
Other Direct Expenses Event2	4396	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	710	GrossReceiptsOtherEvents
Gross Revenue Other Events	710	GrossRevenueOtherEvents
Other Direct Expenses Other Events	495	OtherDirectExpensesOtherEvents
Gross Receipts Total	28093	GrossReceiptsTotal
Gross Revenue Total Events	28093	GrossRevenueTotalEvents
Rent Facility Costs Total Events	4792	RentFacilityCostsTotalEvents
Food And Beverage Total Events	145	FoodAndBeverageTotalEvents
Other Direct Expenses Total Events	7885	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	12822	DirectExpenseSummaryEvents
Net Income Summary	15271	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Form 990 governing body review Part VI line 11	990 REVIEWED BY OFFICERS BEFORE FILING - ALL FINANCIAL REPORTS REVIEWED BY OFFICERS
O02	Governing documents etc available to public Part VI line 19	ALL RECORDS AND TAX RETURNS ARE AVAILABLE FOR PUBLIC VIEW