S Ray Lowder Elementary School PTO
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To support the educational mission of the elementary school by providing financial and volunteer support for students teachers and school programs.
- Income
- $119,866
- Spending
- $119,101
- Reserves
- 2.4 months of spending
- Largest source of income
- donations and private grants, 95%
Source: Form 990EZ for the year ending June 30, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending June 30, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending June 30, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $112,884 spent. The organization funded the purchase and installation of a new playground for the elementary school using a restricted corporate grant and additional fundraising proceeds. The PTO paid the playground vendor directly and ownership of the playground was transferred to the school. The new playground provides a safe and accessible recreational area that benefits all students and supports the organizations educational and charitable mission. All staff and students benefited from the donations including approximately 300 students.
- $5,610 spent. The organization sponsored and supported school events and student enrichment activities throughout the year including open house activities and other school programs that enhanced the educational experience for students. These activities promoted student engagement strengthened school-community relationships and supported the schools educational mission.
- $8,350 spent. The organization provided teacher appreciation activities and support for school staff by funding recognition events supplies and other initiatives that enhanced the educational environment. These efforts recognized the contributions of teachers and staff while supporting the organizations charitable purpose of strengthening the school community.
Source: Form 990EZ for the year ending June 30, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2026.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2023.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.