PTA California Congress of Parents Teachers & Students Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Raising each dollar of donations cost 1467 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE MISSION OF THE LOWELL ELEMENTARY PTA IS TO POSITIVELY IMPACT THE LIVES OF ALL CHILDREN AND FAMILIES AT THE SCHOOL THROUGH PROGRAMS DESIGNED FOR THE ENRICHMENT,BENEFIT AND MOTIVATION OF TEACHERS, STUDENTS AND STUDENT FAMILIES.
- Income
- $235,915
- Spending
- $259,508
- Spent on programs
- 78%
- Reserves
- 7.6 months of spending
- Largest source of income
- fees for its services, 99%
- Employees
- 0
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 57 out of 100.
Reserves
28 of 35Spendable reserves would cover 7.6 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
4 of 15Spending exceeded income by 10% of income.
Income trend
5 of 15Income fell 22% on the year before.
Spending floor
0 of 1578% of spending went to programs and raising each dollar of donations cost 1467 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 88 out of 100.
Independent board
25 of 25608 of 608 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, 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)
- $121,128 spent. OTHER PROGRAMS - FIELD TRIPS - FUND THE ENTRY FEES AND BUS COSTS FOR KINDERGARTEN THROUGH 5TH GRADE FIELD TRIPS.OTHER PROGRAMS - SUPPLIES - FUND THE COST OF CLASSROOM SUPPLIES AS NEEDED.OTHER PROGRAMS - AFTER SCHOOL PROGRAMS - FUND AFTER SCHOOL SUPERVISION & ENRICHMENT.
- $53,277 spent. LEARNING GARDEN & ART LAB
- $27,370 spent. PROGRAM - FUND THE COST OF CLUBS, FAIRS, CARNIVALS, DANCES, AUTHOR NIGHTS, MEET THE MASTERS AND OTHER EVENTS FOR ALL STUDENTS.
Source: Form 990 for the year ending June 30, 2025, 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 September 7, 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 September 30, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1967.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.