Nonprofit · EIN 23-7010590
PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC
Also known as TOP OF WORLD ELEMENTARY PTA
Tax-exempt · LAGUNA BEACH, CA 92651
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $122,682 | $132,109 | -$9,427 | $144,800 | – | $144,800 |
| June 30, 2024 | 990-EZ | $123,143 | $135,520 | -$12,377 | $154,227 | – | $154,227 |
| June 30, 2023 | 990-EZ | $130,363 | $98,122 | $32,241 | $166,604 | – | $166,604 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $6,094
- Program service revenue
- $26,486
- Investment income
- $12
- Net income from fundraising events
- $90,090
Expenses
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $331
- Other expenses
- $131,778
- Program services (functional)
- $111,689
Balance sheet and other
- Total assets, start of year
- $154,227
- Total assets, end of year
- $144,800
- Total liabilities, end of year
- –
- Net assets, end of year
- $144,800
- Cash, savings and investments
- $144,800
- Gross receipts
- $156,520
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Erika Rahall | President | 5 | $0 |
| Naomi Duncan | Vice President | 5 | $0 |
| Matt Hendrick | Treasurer | 0 | $0 |
| Stephanie Singer | Finl Secretary | 5 | $0 |
| Jen Leitzinger | Secretary | 5 | $0 |
990-EZ for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Meredith McMahon | President | 5 | $0 |
| Naomi Duncan | Vice President | 5 | $0 |
| Matt Hendrick | Treasurer | 0 | $0 |
| Stephanie Singer | Finl Secretary | 5 | $0 |
| Jen Leitzinger | Secretary | 5 | $0 |
990-EZ for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Matt Hendrick | Treasurer | 5 | $0 |
| Naomi Duncan | Vice President | 5 | $0 |
| Meredith McMahon | President | 10 | $0 |
| Kelly Houdek | Secretary | 5 | $0 |
| Stephanie Singer | Finl Secretary | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 21601 TREETOP LANE, LAGUNA BEACH, CA 92651-0000
- Signed the 990-EZ
- Erica Rahall, President
- Phone
- (949) 497-7790
- Website
- towpta.org
- Return prepared by
- Kari Ovens CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7010590 or by the name PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The Top of the World PTA serves as a type of forum where parents, teachers, administrators, and other concerned adults discuss ways to promote quality education, strive to expand the arts, encourage community involvement, and work for a healthy environment and safe neighborhoods. PTA endeavors to empower families and community members to become effective advocates for all children.
Program accomplishments
- After School Program - After school education programs and transportation for TOW studentsExpenses $3,600
- Garden - Outdoor ClassroomExpenses $27,878
- Student/Classroom SupportExpenses $13,334
- Language Arts Enrichment
- Community SupportExpenses $1,155
- Teacher SupportExpenses $30,811
- Spirit wearExpenses $22,983
- 5th Grade PromotionExpenses $8,987
- Talent ShowExpenses $2,941
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7010590
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Exempt since
- 1968
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $144,800
- Income (IRS master file)
- $156,520
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $122,682 | $132,109 | $144,800 | IRS |
| 990-EZ | June 2024 | $123,143 | $135,520 | $154,227 | XML |
| 990-T | June 2024 | – | – | – | IRS |
| 990-EZ | June 2023 | $130,363 | $98,122 | $166,604 | XML |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7010590).
Questions about PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC
- What is the EIN of PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC?
- The employer identification number (EIN) of PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC is 23-7010590.
- Is PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1968.
- Which annual return does PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who are the officers and directors of PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC?
- The 990-EZ for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does PTA CALIFORNIA CONGRESS OF PARENTS TEACHERS & STUDENTS INC have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $122,682, expenses of $132,109 and total assets of $144,800 at year end.
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