Brennen Elementary School Parent-Teacher Organization PTO

EIN: 570874855 501(c)(3)

Columbia, SC

Total Revenue
$213,566
Total Expenses
$229,064
Total Assets
$104,932
Net Assets
$104,348
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1990
Legal Domicile
SC
Principal Officer
Kara Knight
Phone
8037387204
Tax Period
2024-08-01 to 2025-07-31

Brennen Elementary School Parent-Teacher Organization PTO, founded in 1990, is a small nonprofit that reported $214K in total revenue in fiscal year 2024. Revenue surged 33% from the prior year, signaling strong growth momentum.

Mission

The purpose of the Brennen Elementary PTO is to provide funding to enhance the educational and social atmosphere of the school. The Brennen PTO encourages our parents to volunteer and support the school in order to provide every student a safe and challenging environment.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $27,776
Program Service Revenue $21,143
Investment Income $3,124
Other Revenue $161,523
TOTAL REVENUE $213,566

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $229,014
Other Expenses $229,064
TOTAL EXPENSES $229,064

Year-over-Year Comparison

2024 2023 Change
Revenue $213,566 $160,637 +0.3%
Expenses $229,064 $186,576 +0.2%
Net Income $-15,498 $-25,939 -0.4%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
25
Independent Members
22
Employees
N/A
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
0
$0
Total Directors
25
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Tiffany Ligon Ex-Officio 5.00
Director
$0 $0 $0
Caison Boozer Pres-Elect 2.00
Director
$0 $0 $0
Mary Mote Membership Coor 2.00
Director
$0 $0 $0
Sarah Owens Co-Presid 10.00
Director
$0 $0 $0
Miriam Covar Membership Coor 2.00
Director
$0 $0 $0
Abbey Sullivan Past Co-Pres 2.00
Director
$0 $0 $0
Lisa Sweatman Business Sponso 2.00
Director
$0 $0 $0
Staci Lovelace Past Co-Pres 2.00
Director
$0 $0 $0
McCall Brennan 1st Vice Pres 2.00
Director
$0 $0 $0
Margaret DiBiase Volunteer Coor 2.00
Director
$0 $0 $0
Kara Knight Co-Presid 10.00
Director
$0 $0 $0
Becca Gillespie res-Elect 2.00
Director
$0 $0 $0
Audie Lee Secretary 2.00
Director
$0 $0 $0
Leslie Gibbons Treasurer 2.00
Director
$0 $0 $0
Rachel Flynn Business Sponso 2.00
Director
$0 $0 $0
Angela English Treasurer-Elect 2.00
Director
$0 $0 $0
Christine McFadden Publicity 2.00
Director
$0 $0 $0
Lee Sizemore Publicity 2.00
Director
$0 $0 $0
Trenholm Hardison Fundraising Coo 2.00
Director
$0 $0 $0
Rachel Littlejohn GroundsBeautifi 2.00
Director
$0 $0 $0
Ashley Dumont Hosp. Coord. 2.00
Director
$0 $0 $0
Hayley Krantz Hosp. Coord. 2.00
Director
$0 $0 $0
Meg Diamond Special Events 2.00
Director
$0 $0 $0
Tracy Miller Ex-Officio 2.00
Director
$0 $0 $0
Monica Lawton Ex-Officio 2.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $213,566 $229,064 $104,932 $-15,498
2024 $160,637 $186,576 $112,741 $-25,939
2023 $155,883 $212,330 $138,680 $-56,447
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