Philanthropy & Grantmaking (T30) IRS Verified DX Registered 990 on File

SOUTH MEMORIAL ELEMENTARY SCHOOL PARENT TEACHER ORGANIZATION

EIN: 20-4067925 · PEABODY, MA 01960-5255 · United States · FY 2025 Data

3 out of 5 43 / 100 Based on 2+ years of filings

Financial strength (30%) 79/100

Reliability (20%) 45/100

Effectiveness (25%) 43/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

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CharityAI™ Score

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Financial Overview — FY 2025

$53K

Total Revenue

$43K

Total Expenses

$69K

Net Assets

N/A

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 60.4%

Fundraising Efficiency 25.1%

Operating Reserve 18.99x

Liability-to-Asset 0.0%

Revenue Diversification 22.8%

Compared with Peers

FY 2025

Compared with 11,336 similar organizations (United States, Philanthropy & Grantmaking, under $100K in expenses), FY 2025.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	60.4%	86.1%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	25.1%	41.6%	P10P90	Above median
Operating reserve Months of expenses covered by net assets · higher is better	19.0 mo	119.9 mo	P10P90	Bottom quarter
Liabilities to assets Total liabilities / total assets · lower is better	0.0%	0.0%	P10P90	Top quarter
Revenue concentration Share of revenue from the largest source · lower is better	22.8%	92.1%	P10P90	Top quarter
Revenue growth Year over year revenue growth	54.7%	5.1%	P10P90
Expense growth Year over year expense growth	11.8%	2.6%	P10P90
Surplus margin Surplus as a share of revenue	18.6%	11.2%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$53K	$43K	$69K	60.4%	—
2024	$34K	$39K	$59K	64.3%	—
2023	$31K	$53K	$63K	52.7%	—
2022	$39K	$36K	$117K	87.4%	—
2021	$16K	$12K	N/A	—	1

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Organization Details

EIN: 20-4067925
State: MA
City: PEABODY
ZIP: 01960-5255
Classification: T30
Category: Philanthropy & Grantmaking
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 2014
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
An organization that is not in good standing with its registry (for example a revoked tax exemption) is shown as Not rated.
"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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