Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $402,911 | $431 | $403,342 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Esther M Kim | Operations Manager | FT | $76,613 | $76,613 |
| Name | Title |
|---|---|
| Samantha Rosas | Board Chair |
| Alex Finale | Board Member |
| Jake Garcia | Board Member |
| Bevin Taylor | Secretary |
| Carolina G Garcia | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $34,656 |
| Fundraising Gross Income | $31,865 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Gala | $88,548 | $31,865 | $34,656 | $-2,791 |
| Total Events | $88,548 | $31,865 | $34,656 | $-2,791 |
“Committee Minutes-PLN does not have board committees with authority to act between board meetings.”
“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 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.”
“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.”
“Disclosure-Governing documents, financial statements, and conflict of interest policy documents are made available upon request.”
“Misc Prior Period Adjustments”
“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-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”
“Misc prior period adjustments”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/PYOtherRevenueAmt | 0 | -9253 |
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| IRS990/ReportOtherLiabilitiesInd | 0 | false |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 839021 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1024923 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Committee Minutes-PLN does not have board committees with authority to act between board meetings. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Disclosure-Governing documents, financial statements, and conflict of interest policy documents are made available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Misc Prior Period Adjustments |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Teacher/Childcare Contractors $ 38.348Program Contractors $ 127,087Special Project Contractors $ 862Graphic Design Contractors $ 10,098Trainers $ 33,512Grant Writing, Fundraising $ 22,241Total $ 232,148 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Misc prior period adjustments |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | List of other fees for services expenses Part IX line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part III response or note to any other line in Part III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Part XI response or note to any line in Part XI |
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| IRS990/USAddress/AddressLine1Txt | 0 | 15220 6th Avenue SW |
| IRS990/USAddress/CityNm | 0 | Burien |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SAMANTHA ROSAS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Board Chair |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Para Los Ninos de Highline |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PARA |
| ReturnHeader/Filer/EIN | 0 | 200502368 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Samantha Rosas |
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| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Marshall Miller CPA dba TemComp |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3414 NW Vaughn St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Portland |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97210 |
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