Civic Intelligence

Para Los Ninos De Highline

EIN 20-0502368 • 501(c)3 • Burien, WA

Profile

Organizing Latino families to transform communities and create academic and life success for every Latino student in the Highline Public School District.

15220 6th Avenue SWBurien, WA 98166

www.plnwa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.05x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

2.6%

Higher net margin than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

50th percentile

3.7%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-1.6%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,371,861

Up $84,918 (+3.7%) from 2023

Liabilities

Up

$74,106

Up $4,234 (+6.1%) from 2023

Net Assets

Up

$2,297,755

Up $80,684 (+3.6%) from 2023

Revenue

Down

$1,604,044

Down $25,457 (-1.6%) from 2023

Expenses

Up

$1,563,111

Up $54,734 (+3.6%) from 2023

Net Income

Down

$40,933

Down $80,191 (-66%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $7,924Liabilities 2011: $8,9652011Assets 2012: $11,699Liabilities 2012: $17,5002012Assets 2013: $7,204Liabilities 2013: $28,5002013Assets 2014: $34,670Liabilities 2014: $10,2542014Assets 2015: $80,436Liabilities 2015: $12,346Net Assets 2015: $68,0902015Assets 2016: $99,794Liabilities 2016: $16,061Net Assets 2016: $83,7332016Assets 2017: $611,702Liabilities 2017: $46,892Net Assets 2017: $564,8102017Assets 2018: $830,179Liabilities 2018: $28,201Net Assets 2018: $801,9782018Assets 2019: $1,663,032Liabilities 2019: $13,544Net Assets 2019: $1,649,4882019Assets 2020: $1,713,539Liabilities 2020: $32,561Net Assets 2020: $1,680,9782020Assets 2021: $1,640,997Liabilities 2021: $31,748Net Assets 2021: $1,609,2492021Assets 2022: $2,177,738Liabilities 2022: $72,253Net Assets 2022: $2,105,4852022Assets 2023: $2,286,943Liabilities 2023: $69,872Net Assets 2023: $2,217,0712023Assets 2024: $2,371,861Liabilities 2024: $74,106Net Assets 2024: $2,297,7552024

Highlighted filing

2024

Assets$2,371,861
Liabilities$74,106
Net Assets$2,297,755

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $77,176Expenses 2011: $73,325Net Income 2011: $3,8512011Revenue 2012: $62,245Expenses 2012: $67,005Net Income 2012: -$4,7602012Revenue 2013: $55,901Expenses 2013: $71,396Net Income 2013: -$15,4952013Revenue 2014: $149,263Expenses 2014: $117,551Net Income 2014: $31,7122014Revenue 2015: $211,504Expenses 2015: $170,930Net Income 2015: $40,5742015Revenue 2016: $235,205Expenses 2016: $220,210Net Income 2016: $14,9952016Revenue 2017: $751,843Expenses 2017: $266,716Net Income 2017: $485,1272017Revenue 2018: $595,320Expenses 2018: $351,102Net Income 2018: $244,2182018Revenue 2019: $1,265,036Expenses 2019: $409,059Net Income 2019: $855,9772019Revenue 2020: $1,114,954Expenses 2020: $1,055,330Net Income 2020: $59,6242020Revenue 2021: $856,358Expenses 2021: $928,087Net Income 2021: -$71,7292021Revenue 2022: $1,701,874Expenses 2022: $1,205,638Net Income 2022: $496,2362022Revenue 2023: $1,629,501Expenses 2023: $1,508,377Net Income 2023: $121,1242023Revenue 2024: $1,604,044Expenses 2024: $1,563,111Net Income 2024: $40,9332024

Highlighted filing

2024

Revenue$1,604,044
Expenses$1,563,111
Net Income$40,933

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.07$2.30$1.60$1.56$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.07$2.22$1.63$1.51$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.07$2.11$1.70$1.21$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.03$1.61$0.86$0.93$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.03$1.68$1.11$1.06$0.06
2019Summary only. Only limited summary data is available for this year.$1.66$0.01$1.65$1.27$0.41$0.86
2018Summary only. Only limited summary data is available for this year.$0.83$0.03$0.80$0.60$0.35$0.24
2017Summary only. Only limited summary data is available for this year.$0.61$0.05$0.56$0.75$0.27$0.49
2016Summary only. Only limited summary data is available for this year.$0.10$0.02$0.08$0.24$0.22$0.01
2015Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$0.21$0.17$0.04
2014Summary only. Only limited summary data is available for this year.$0.03$0.01$0.15$0.12$0.03
2013Summary only. Only limited summary data is available for this year.$0.01$0.03$0.06$0.07$0.02
2012Summary only. Only limited summary data is available for this year.$0.01$0.02$0.06$0.07$0.00
2011Summary only. Only limited summary data is available for this year.$0.01$0.01$0.08$0.07$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 7, 2025
Return Version
2024v5.2
Gross Receipts
$1,638,700
Mission and Program Overview

Mission

Organizing Latino families to transform communities and create academic and life success for every Latino student.

Fostering academic success for every Latino student through parent and community involvement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$891,521$933,851▲ $42,330
Savings and Temporary Cash Investments$507,605$528,094▲ $20,489
Cash and Non-Interest-Bearing Accounts$876,143$495,331▼ $380,812
Land, Buildings, and Equipment, Net-$402,911-
Prepaid Expenses and Deferred Charges$11,674$11,674→ $0
Total Assets$2,286,943$2,371,861▲ $84,918
Liabilities
Accounts Payable and Accrued Expenses$69,872$74,106▲ $4,234
Total Liabilities$69,872$74,106▲ $4,234
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,393,198$1,330,185▼ $63,013
Net Assets With Donor Restrictions$823,873$967,570▲ $143,697
Total Net Assets Fund Balance$2,217,071$2,297,755▲ $80,684
Total Liabilities and Net Assets / Fund Balance$2,286,943$2,371,861▲ $84,918

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$402,911$431$403,342
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Esther M KimOperations ManagerFT$76,613$76,613

Board Members and Trustees

NameTitle
Samantha RosasBoard Chair
Alex FinaleBoard Member
Jake GarciaBoard Member
Bevin TaylorSecretary
Carolina G GarciaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,580,296
Program Service Revenue
$5,390
Investment Income
$21,149
Other Revenue
$-2,791
All Other Contributions
$1,135,382
Change in Net Assets
$40,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$984,518
Other Expenses$578,593
Total Fundraising Expense$71,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$562,715$155,192$38,497$756,404
Fees for Services Other$161,112$48,795$22,241$232,148
Occupancy-$113,564-$113,564
Other Employee Benefits$74,576$8,402$3,473$86,451
Current Officers, Directors, Trustees, and Key Employees$56,995$15,719$3,899$76,613
Payroll Taxes$50,899$10,646$3,505$65,050
Other Expenses$57,065$1,246-$58,311
Conferences and Meetings$19,104$38,215$338$57,657
Office Expenses$161$33,577-$33,738
Insurance-$21,681-$21,681
Information Technology$1,640$19,229-$20,869
Fees for Services Accounting$480$15,248-$15,728
Travel$8,363$5,115-$13,478
Advertising$43$10,945-$10,988
Depreciation Depletion-$431-$431
Total Functional Expenses$993,153$498,005$71,953$1,563,111
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$34,656
Fundraising Gross Income$31,865
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$88,548$31,865$34,656$-2,791
Total Events$88,548$31,865$34,656$-2,791
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

Committee Minutes-PLN does not have board committees with authority to act between board meetings.

Form 990 governing body review Part VI line 11

Review Process-The draft 990 will be sent to all board members with a request for their comments and questions. Once all issues have been resolved, the final 990 will be sent to all board members before filing.

Conflict of interest policy compliance Part VI line 12C

Conflict of Interest Monitoring-The conflict of interest policy covers Board Members and the Staff Director. Board Members and the Staff Director must disclose any potential or perceived conflict of interest in matters of hiring, determining of salary or benefit levels, contracting, purchasing, or any other matter which would bring a benefit to that Director or a business partner or family member of that Director. Determinations of whether a conflict exists and the review of actual conflicts is made at the board level. If someone is found to have a conflict of interest, that person will remove him or herself from the decision making process on that matter.

CEO executive director top management comp Part VI line 15A

Executive Compensation-The Board reviewed a King County NonProfit Salary Report for information about comparable organizational salaries. The decision was reviewed and voted upon by the Board which is an independent body.

Governing documents etc available to public Part VI line 19

Disclosure-Governing documents, financial statements, and conflict of interest policy documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Para Los Ninos de Highline
EIN
20-0502368
In Care Of
% Samantha Rosas
Phone
2062417900
Address
15220 6th Avenue SW, Burien, WA 98166

Signing Officer

Name
Samantha Rosas
Title
Board Chair
Phone
2062417900
Signed
2025-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bevin Taylor
Formed
2005
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
12
Volunteers
196

Preparer

Firm
Marshall Miller CPA dba TemComp
Address
3414 NW Vaughn St, Portland, OR 97210
Preparer
Marshall Miller CPA
Phone
5039844689
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Misc Prior Period Adjustments

List of other fees for services expenses Part IX line 11G

Teacher/Childcare Contractors $ 38.348Program Contractors $ 127,087Special Project Contractors $ 862Graphic Design Contractors $ 10,098Trainers $ 33,512Grant Writing, Fundraising $ 22,241Total $ 232,148

Part III response or note to any other line in Part III

Part III-Program Service Accomplishments-Help Me Grow (HMG)-The Help Me Grow program has greatly benefited Latino families in 2024, strengthening relationships with the Highline Area Food Bank and engaging PLN volunteers. Monthly workshops encouraged parents to prioritize both their childrens education and their personal growth, with many signing up for library cards to further support their childrens learning. A scheduled event with Puget Sound Energy to inform families about community discount programs was rescheduled to February 7, 2025, due to a weather-related delay. One mother expressed how the program improved her parenting approach, making her feel more confident in educating her children, and how she values the positive reinforcement from them. The program has also helped build strong community connections, with families noticing improvements in both their children and their own lives. A participant shared her positive experience with mental health therapy at SeaMar Clinic, which helped her overcome internal struggles. Additionally, after receiving dental care referrals through Health Point, she saw significant improvements in her health. Her daughters confidence grew through the Play and Learn program, and she now actively shares the knowledge shes gained from the program, encouraging others to participate. The participant expressed heartfelt gratitude for the PLN program, which helped her feel more open and connected to helpful community resources.SOWA-PNL summer programs continue to positively impact the community by offering opportunities for learning, social-emotional development, cultural awareness, and fun. A new music class was added this year, and children gained skills such as self-esteem, emotional expression, teamwork, creativity and concentration. Experienced staff were hired to meet the evolving needs of each participant. In the Aprendamos Juntos program, we focused on developing leadership, integration, reflection, and responsibility skills. The program nurtured a safe and supportive environment where children could grow, learn, and enhance their social-emotional skills. The program also encouraged intellectual curiosity, creativity, and motivation for learning. Feedback was actively integrated into all programs, and participants were involved as leaders shaping the programss success. We continue to collaborate with new organizations to improve services for the Latino community. Through the support of dedicated staff and volunteers, children in the Aprendamos Juntos program developed leadership, integration, resoponsibility, and reflection skills, along with discipline, organization, and decision-making. These skills will support their future academic, personal, and professional growth. UWKC:9th-12th Grade Condensed Version-Over the past six months, thanks to PSTAA funds, weve provided a variety of activities for youth that promote knowledge, confidence, and personal growth. Our weekly schedule includes academic support on Mondays, chess lesson and tutoring on Tuesdays, sports and community service on Wednesdays, and coding lessons on Thursdays. Students who maintain 80% attendance receive a free computer. The program fosters mental, physical, and social well-being, offering relevant topics like financial health, time management, mental health, and entrepreneurship. Youth receive a program outline at the start of the year and daily text reminders about activities. We also gather their feedback to improve the program and ensure they feel supported and valued. Our activities cover five main themes:academic support, chess, community building, programming, and art. This variety allows youth to explore their strengths and receive support where needed. As youth organizers, we provide the guidance and resources necessary for their growth, listening and motivationg them to reach their full potential.UWKC:5th-8th Grade-The program provided essential support for students to develop leadership, integration, respon

Part XI response or note to any line in Part XI

Misc prior period adjustments

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Committee Minutes-PLN does not have board committees with authority to act between board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Review Process-The draft 990 will be sent to all board members with a request for their comments and questions. Once all issues have been resolved, the final 990 will be sent to all board members before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of Interest Monitoring-The conflict of interest policy covers Board Members and the Staff Director. Board Members and the Staff Director must disclose any potential or perceived conflict of interest in matters of hiring, determining of salary or benefit levels, contracting, purchasing, or any other matter which would bring a benefit to that Director or a business partner or family member of that Director. Determinations of whether a conflict exists and the review of actual conflicts is made at the board level. If someone is found to have a conflict of interest, that person will remove him or herself from the decision making process on that matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Executive Compensation-The Board reviewed a King County NonProfit Salary Report for information about comparable organizational salaries. The decision was reviewed and voted upon by the Board which is an independent body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Disclosure-Governing documents, financial statements, and conflict of interest policy documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Misc Prior Period Adjustments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Teacher/Childcare Contractors $ 38.348Program Contractors $ 127,087Special Project Contractors $ 862Graphic Design Contractors $ 10,098Trainers $ 33,512Grant Writing, Fundraising $ 22,241Total $ 232,148
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Part III-Program Service Accomplishments-Help Me Grow (HMG)-The Help Me Grow program has greatly benefited Latino families in 2024, strengthening relationships with the Highline Area Food Bank and engaging PLN volunteers. Monthly workshops encouraged parents to prioritize both their childrens education and their personal growth, with many signing up for library cards to further support their childrens learning. A scheduled event with Puget Sound Energy to inform families about community discount programs was rescheduled to February 7, 2025, due to a weather-related delay. One mother expressed how the program improved her parenting approach, making her feel more confident in educating her children, and how she values the positive reinforcement from them. The program has also helped build strong community connections, with families noticing improvements in both their children and their own lives. A participant shared her positive experience with mental health therapy at SeaMar Clinic, which helped her overcome internal struggles. Additionally, after receiving dental care referrals through Health Point, she saw significant improvements in her health. Her daughters confidence grew through the Play and Learn program, and she now actively shares the knowledge shes gained from the program, encouraging others to participate. The participant expressed heartfelt gratitude for the PLN program, which helped her feel more open and connected to helpful community resources.SOWA-PNL summer programs continue to positively impact the community by offering opportunities for learning, social-emotional development, cultural awareness, and fun. A new music class was added this year, and children gained skills such as self-esteem, emotional expression, teamwork, creativity and concentration. Experienced staff were hired to meet the evolving needs of each participant. In the Aprendamos Juntos program, we focused on developing leadership, integration, reflection, and responsibility skills. The program nurtured a safe and supportive environment where children could grow, learn, and enhance their social-emotional skills. The program also encouraged intellectual curiosity, creativity, and motivation for learning. Feedback was actively integrated into all programs, and participants were involved as leaders shaping the programss success. We continue to collaborate with new organizations to improve services for the Latino community. Through the support of dedicated staff and volunteers, children in the Aprendamos Juntos program developed leadership, integration, resoponsibility, and reflection skills, along with discipline, organization, and decision-making. These skills will support their future academic, personal, and professional growth. UWKC:9th-12th Grade Condensed Version-Over the past six months, thanks to PSTAA funds, weve provided a variety of activities for youth that promote knowledge, confidence, and personal growth. Our weekly schedule includes academic support on Mondays, chess lesson and tutoring on Tuesdays, sports and community service on Wednesdays, and coding lessons on Thursdays. Students who maintain 80% attendance receive a free computer. The program fosters mental, physical, and social well-being, offering relevant topics like financial health, time management, mental health, and entrepreneurship. Youth receive a program outline at the start of the year and daily text reminders about activities. We also gather their feedback to improve the program and ensure they feel supported and valued. Our activities cover five main themes:academic support, chess, community building, programming, and art. This variety allows youth to explore their strengths and receive support where needed. As youth organizers, we provide the guidance and resources necessary for their growth, listening and motivationg them to reach their full potential.UWKC:5th-8th Grade-The program provided essential support for students to develop leadership, integration, respon
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Misc prior period adjustments
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part III response or note to any other line in Part III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part XI response or note to any line in Part XI
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marshall Miller CPA dba TemComp
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