Civic Intelligence

Los Ninos Primero Inc.

990 • Fiscal year 2017 • EIN 20-0840930

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 07, 2018

471 Mount Vernon Highway NEAtlanta, GA 30328

(404) 285-6653

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.07x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

79th percentile

$75,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

96th percentile

156%

Faster asset growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

94th percentile

138%

Faster revenue growth than 94% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$192,059

Up $117,054 (+156%) from 2016

Net Assets

Up

$177,822

Up $112,275 (+171%) from 2016

Liabilities

Up

$14,237

Up $4,779 (+51%) from 2016

Revenue

Up

$516,117

Up $299,126 (+138%) from 2016

Expenses

Up

$406,237

Up $143,312 (+55%) from 2016

Net Income

Up

$109,880

Up $155,814 (+339%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $77,794Net Assets 2010: $77,7942010Assets 2011: $112,708Liabilities 2011: $02011Assets 2012: $134,395Net Assets 2012: $134,3952012Assets 2013: $129,702Net Assets 2013: $129,7022013Assets 2014: $141,265Liabilities 2014: $0Net Assets 2014: $141,2652014Assets 2015: $117,521Liabilities 2015: $6,040Net Assets 2015: $111,4812015Assets 2016: $75,005Liabilities 2016: $9,458Net Assets 2016: $65,5472016Assets 2017: $192,059Liabilities 2017: $14,237Net Assets 2017: $177,8222017Assets 2018: $231,707Liabilities 2018: $6,157Net Assets 2018: $225,5502018Assets 2019: $213,968Liabilities 2019: $9,151Net Assets 2019: $204,8172019Assets 2020: $654,032Liabilities 2020: $231,276Net Assets 2020: $422,7562020Assets 2021: $1,289,717Liabilities 2021: $379,312Net Assets 2021: $910,4052021Assets 2022: $1,500,469Liabilities 2022: $404,962Net Assets 2022: $1,095,5072022Assets 2023: $1,701,427Liabilities 2023: $323,466Net Assets 2023: $1,377,9612023Assets 2024: $1,637,066Liabilities 2024: $284,701Net Assets 2024: $1,352,3652024

Highlighted filing

2017

Assets$192,059
Liabilities$14,237
Net Assets$177,822

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $127,844Expenses 2010: $108,655Net Income 2010: $19,1892010Revenue 2011: $158,816Expenses 2011: $135,612Net Income 2011: $23,2042011Revenue 2012: $153,497Expenses 2012: $131,810Net Income 2012: $21,6872012Revenue 2013: $170,086Expenses 2013: $179,180Net Income 2013: -$9,0942013Revenue 2014: $218,178Expenses 2014: $206,615Net Income 2014: $11,5632014Revenue 2015: $237,617Expenses 2015: $267,401Net Income 2015: -$29,7842015Revenue 2016: $216,991Expenses 2016: $262,925Net Income 2016: -$45,9342016Revenue 2017: $516,117Expenses 2017: $406,237Net Income 2017: $109,8802017Revenue 2018: $511,328Expenses 2018: $493,386Net Income 2018: $17,9422018Revenue 2019: $494,211Expenses 2019: $533,590Net Income 2019: -$39,3792019Revenue 2020: $692,585Expenses 2020: $488,631Net Income 2020: $203,9542020Revenue 2021: $1,099,847Expenses 2021: $627,816Net Income 2021: $472,0312021Revenue 2022: $1,509,431Expenses 2022: $1,322,811Net Income 2022: $186,6202022Revenue 2023: $1,824,795Expenses 2023: $1,583,350Net Income 2023: $241,4452023Revenue 2024: $1,767,912Expenses 2024: $1,793,508Net Income 2024: -$25,5962024

Highlighted filing

2017

Revenue$516,117
Expenses$406,237
Net Income$109,880
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$551,489
Mission and Program Overview

Mission

Provide quality educational experiences for at-risk latino pre school children and their families in a nurturing environment to develop english language skills, academic readiness and self-confidence.

To prepare underserved latino pre-school children for educational success by providing opportunities to develop their language, cognitive, social, and motor skills. Together with certified teachers, engaged parents, and trained teen volunteers, we inspire a passion for learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$107,773-
Cash and Non-Interest-Bearing Accounts$73,755$77,924▲ $4,169
Prepaid Expenses and Deferred Charges$1,250$6,362▲ $5,112
Total Assets$75,005$192,059▲ $117,054
Liabilities
Accounts Payable and Accrued Expenses$9,458$14,237▲ $4,779
Total Liabilities$9,458$14,237▲ $4,779
Net Assets / Fund Balance
Temporarily Rstr Net Assets$12,841$166,607▲ $153,766
Permanently Rstr Net Assets-$100,000-
Unrestricted Net Assets$52,706$-88,785▼ $141,491
Total Net Assets Fund Balance$65,547$177,822▲ $112,275
Total Liabilities and Net Assets / Fund Balance$75,005$192,059▲ $117,054

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017-$105,116▲ $2,657-$107,773
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maritza MorelliExecutive DiFT$75,000$75,000

Board Members and Trustees

NameTitle
Samuel McclurgBoard Chair
Betty KleinDirector
Carlos CorlessDirector
Charlie GrayDirector
Heidi NatkinDirector
Jimmy RiveraDirector
Lauren AntoninoDirector
Marcy MedingerDirector
Margaret SchaferDirector
Sergio De Le TorreDirector
Susan HaynesEx-officio
Barbara HughesSecretary
Kenneth MeadTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$515,642
Program Service Revenue
$0
Investment Income
$475
Other Revenue
$0
All Other Contributions
$428,390
Change in Net Assets
$109,880

Audited Revenue Reconciliation

Revenue per Audited Statements
$515,904
Revenue Not Reported on Financial Statements
$213
Revenue Not Reported on Form 990
$30,395
Total Revenue per Audited Statements
$546,299
Total Revenue per Form 990
$516,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,997
Salaries, Compensation, and Employee Benefits$109,240
Total Fundraising Expense$40,363
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$56,250$11,250$7,500$75,000
Other Salaries and Wages--$26,000$26,000
Other Expenses$14,160$354$506$15,020
Fees for Services Accounting-$10,932-$10,932
Payroll Taxes$4,589$918$2,733$8,240
All Other Expenses$2,115$2,653$3,207$7,975
Insurance-$5,390-$5,390
Occupancy$1,457--$1,457
Advertising$137-$137$274
Fees for Service Investment Mgmnt Fees-$213-$213
Total Functional Expenses$323,963$41,911$40,363$406,237

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$434,024
Total Expenses per Form 990$406,237
Expenses per Audited Statements$406,024
Expenses Not Reported on Form 990$28,000
Expenses Not Reported on Financial Statements$213
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$35,372
Fundraising Gross Income$35,372
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Circle of Frien$122,624$35,372$20,048$15,324
Total Events$122,624$35,372$35,372-
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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

Form 990, Page 6, Part VI, Line 11B

Prior to filing form 990, the preparer will provide taxpayer with a draft copy of the completed form. Copies of the completed form will be distributed to the members of the board of directors for consideration at their regular monthly meeting. After a seconded motion to approve the draft form, there will be a discussion of the contents of the form. At the conclusion of the discussion, the board will vote to approve the draft. The preparer will then complete the final copy of the form for signatures and filing.

Form 990, Page 6, Part VI, Line 12C

All members of the board of directors annually sign a conflict of interest statement. The policy of having a member of the board of directors' finance and budget committee approve all expenditures in excess of 1,000.00. If the transaction involves a conflict of interest, it is expected it would be uncovered during this review process.

Form 990, Page 6, Part VI, Line 15A

Compensation is based on industry standards as applied to other, comparable not-for-profit organizations.

Form 990, Page 6, Part VI, Line 19

Any member of the public who has a need or desire to inspect governing documents, conflict of interest policy, and financial statements may make an appointment to make such an inspection during regular business hours.

Filing and Contact Details

Filer

Filer Name
Los Ninos Primero Inc
EIN
20-0840930
Phone
4042856653
Address
471 MOUNT VERNON HIGHWAY NE, ATLANTA, GA 30328

Signing Officer

Name
Kenneth Mead
Title
Treasurer
Phone
4042856653
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maritza Morelli
Formed
2003
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
75

Preparer

Firm
Brooks Mcginnis & Company LLC
Address
5607 GLENRIDGE DR STE 650, ATLANTA, GA 30342-4959
Preparer
Aileen B Bolger
Phone
4045314940
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To prepare underserved latino pre-school children for educational success by providing opportunities to develop their language, cognitive, social, and motor skills. Together with certified teachers, engaged parents, and trained teen volunteers, we inspire a passion for learning.

Form 990, Page 2, Part III, Line 2

In the spring of 2017, los nios primero lost one of its most prevent supporters, co-founder, and board member, martha barrios mead, to cancer. Martha served as an active board member for 17 years, as well as helping as a bilingual speech pathologist and diagnostician. Martha screened our students at the beginning of our academic program for speech and language disorders. She was an enormous talent with over 35 years of speech pathology experience and had the heart and generosity of a saint. Los nios primero has partnered with an exceptional donor to raise 107,000 for a scholarship in martha mead's honor. Scholarships will be awarded exclusively for los nios primero alumni to fund college and university education. Our first student, rosa moctzuma, was chosen for the scholarship in april 2018 and is now enrolled as a freshman at georgia state university.

Form 990, Page 2, Part III, Line 4A

And strengthen our ability to reach more fulton county families in need. According to a 2016 us department of education report, latino students make up more than 22 percent of all pre-k to 12 public school students and are the largest segment of the early childhood population in the nation. However, less than half of latino children are enrolled in any early learning program. The study revealed that latino children represent the most underserved preschool population and accordingly, often start kindergarten with skills that are 14 months behind their peers. Los ninos primero strives to correct this educational gap. Ninety-nine percent of our preschool aged students are first generation american citizens. We tailor our program to guide the students and their families to capitalize on the opportunities that fulton county schools provide for them. For our participating preschool and kindergarten students, we prepare them for success with a rigorous academic program taught exclusively by state-certified educators. Each classroom has three or four expertly trained teen volunteers assisting the teachers. The children receive an education which is steam focused with scientific, reading, mathematical and art instruction each day. Daily cultural enrichment performances allow the children to develop an appreciation of the arts. Our students also have the opportunity to participate year-round in our after-school activities which include chorus, orchestra, soccer, dance, girl scouts and karate. These supplementary activities keep the students connected throughout their childhood to our program and the fulton county community. In 2017, thirty percent of the teen volunteers who assisted in our classrooms, were once students in our year-round academic program. These teens return to us to give their service to the community and to develop their leadership skills. They also serve as exceptional role models to our younger students when they serve as volunteers in the classrooms. Their volunteer engagement keeps these teens on a healthy, productive path. During 2017, the teens have volunteered 8,700 hours of service to the fulton county community. For our parent program, they are given materials to continue working with their children at home. Parents are also expected to attend 10 of our 14 parenting classes offered during the year-round program. These classes are intended to educate parents in the concept that school attendance and parental participation are paramount to academic success and graduation. Specific instruction is also given on how to communicate with their children's teachers and role playing to learn positive, productive communication skills. The parent program teaches basic computer skills enabling the parents to assist their children and improve their professional skills. Empowering these parents builds confidence and the courage to be an advocate for their children. Our courses also focus on community leadership. Los nios primero parents are taught leadership skills through our parent coach program. In this specific program, the parents commit to a one year "coaching" experience. The parent coach works with ten (10) los nios primero families throughout the year. They act as a liaison between our administration and the families. With this system, they sharpen their communication skills, deepen their engagement in the program, enhance their leadership skills and facilitate the communication for los nios primero. By expanding this program, we would like to provide guidance to our families on the best practices for family budgeting, saving and self-sufficiency. In summary, los nios primero principally serves pre-school children, but it also provides leadership training to teen volunteers and assists parents by teaching them the skills they need to assist in the education process at home. All these programs develop a better educated populace by enhancing the skill sets of our participating families, enabling self-sufficiency, and

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's endowment consists of one fund established to provide financial assistance towards tuition and fees to students enrolling in post-secondary education, who have been participants in, or otherwise closely involved with, the education program at the organization.

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code. Income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. For the years ended december 31, 2017 and 2016, the organization did not have any unrelated business income, and accordingly, no unrelated business income tax. The organization's income tax returns are subject to examination by the appropriate regulatory authorities for all open years, which include the last three years filed.

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IRS990/Desc0FOR SEVENTEEN YEARS LOS NIOS PRIMERO HAS SERVED UNDERPRIVILEGED LATINO CHILDREN, TEENS, AND FAMILIES LIVING IN FULTON COUNTY, GEORGIA. YEAR-ROUND WE WORK DILIGENTLY TO PROVIDE LOW-INCOME STUDENTS AND THEIR FAMILIES WITH AN ENGAGING EDUCATIONAL, EXTRACURRICULAR, AND LEADERSHIP PROGRAM. OUR PROGRAMS ARE FEE-FREE TO OUR PARTICIPANTS AND SUPPORT THE STUDENTS AND FAMILIES FROM PRESCHOOL TO COLLEGE. TO MAKE THEIR PERSONAL CONTRIBUTION, THE LATINO TEENS AND ADULT PARTICIPANTS VOLUNTEER THROUGHOUT THE YEAR TO GIVE BACK TO THE FULTON COUNTY COMMUNITY. THROUGH A COMMUNITY SUPPORTED PARTNERSHIP, EXCEPTIONAL EDUCATORS AND AMAZING VOLUNTEERS, WE GUIDE THE FAMILIES TO MASTER THE TOOLS NEEDED TO SUCCEED IN FULTON COUNTY PUBLIC SCHOOLS. IN 2017, LOS NINOS PRIMERO PARTNERED WITH FOUR SCHOOLS TO EXPAND AND STRENGTHEN OUR ABILITY TO REACH MORE FULTON COUNTY FAMILIES IN NEED. ACCORDING TO A 2016 US DEPARTMENT OF EDUCATION REPORT, LATINO STUDENTS MAKE UP MORE THAN 22 PERCENT OF ALL PRE-K TO 12 PUBLIC SCHOOL STUDENTS AND ARE THE LARGEST SEGMENT OF THE EARLY CHILDHOOD POPULATION IN THE NATION. HOWEVER, LESS THAN HALF OF LATINO CHILDREN ARE ENROLLED IN ANY EARLY LEARNING PROGRAM. THE STUDY REVEALED THAT LATINO CHILDREN REPRESENT THE MOST UNDERSERVED PRESCHOOL POPULATION AND ACCORDINGLY, OFTEN START KINDERGARTEN WITH SKILLS THAT ARE 14 MONTHS BEHIND THEIR PEERS. LOS NINOS PRIMERO STRIVES TO CORRECT THIS EDUCATIONAL GAP. NINETY-NINE PERCENT OF OUR PRESCHOOL AGED STUDENTS ARE FIRST GENERATION AMERICAN CITIZENS. WE TAILOR OUR PROGRAM TO GUIDE THE STUDENTS AND THEIR FAMILIES TO CAPITALIZE ON THE OPPORTUNITIES THAT FULTON COUNTY SCHOOLS PROVIDE FOR THEM. FOR OUR PARTICIPATING PRESCHOOL AND KINDERGARTEN STUDENTS, WE PREPARE THEM FOR SUCCESS WITH A RIGOROUS ACADEMIC PROGRAM TAUGHT EXCLUSIVELY BY STATE-CERTIFIED EDUCATORS. EACH CLASSROOM HAS THREE OR FOUR EXPERTLY TRAINED TEEN VOLUNTEERS ASSISTING THE TEACHERS. THE CHILDREN RECEIVE AN EDUCATION WHICH IS STEAM FOCUSED WITH SCIENTIFIC, READING, MATHEMATICAL AND ART INSTRUCTION EACH DAY. DAILY CULTURAL ENRICHMENT PERFORMANCES ALLOW THE CHILDREN TO DEVELOP AN APPRECIATION OF THE ARTS. OUR STUDENTS ALSO HAVE THE OPPORTUNITY TO PARTICIPATE YEAR-ROUND IN OUR AFTER-SCHOOL ACTIVITIES WHICH INCLUDE CHORUS, ORCHESTRA, SOCCER, DANCE, GIRL SCOUTS AND KARATE. THESE SUPPLEMENTARY ACTIVITIES KEEP THE STUDENTS CONNECTED THROUGHOUT THEIR CHILDHOOD TO OUR PROGRAM AND THE FULTON COUNTY COMMUNITY. IN 2017, THIRTY PERCENT OF THE TEEN VOLUNTEERS WHO ASSISTED IN OUR CLASSROOMS, WERE ONCE STUDENTS IN OUR YEAR-ROUND ACADEMIC PROGRAM. THESE TEENS RETURN TO US TO GIVE THEIR SERVICE TO THE COMMUNITY AND TO DEVELOP THEIR LEADERSHIP SKILLS. THEY ALSO SERVE AS EXCEPTIONAL ROLE MODELS TO OUR YOUNGER STUDENTS WHEN THEY SERVE AS VOLUNTEERS IN THE CLASSROOMS. THEIR VOLUNTEER ENGAGEMENT KEEPS THESE TEENS ON A HEALTHY, PRODUCTIVE PATH. DURING 2017, THE TEENS HAVE VOLUNTEERED 8,700 HOURS OF SERVICE TO THE FULTON COUNTY COMMUNITY. FOR OUR PARENT PROGRAM, THEY ARE GIVEN MATERIALS TO CONTINUE WORKING WITH THEIR CHILDREN AT HOME. PARENTS ARE ALSO EXPECTED TO ATTEND 10 OF OUR 14 PARENTING CLASSES OFFERED DURING THE YEAR-ROUND PROGRAM. THESE CLASSES ARE INTENDED TO EDUCATE PARENTS IN THE CONCEPT THAT SCHOOL ATTENDANCE AND PARENTAL PARTICIPATION ARE PARAMOUNT TO ACADEMIC SUCCESS AND GRADUATION. SPECIFIC INSTRUCTION IS ALSO GIVEN ON HOW TO COMMUNICATE WITH THEIR CHILDREN'S TEACHERS AND ROLE PLAYING TO LEARN POSITIVE, PRODUCTIVE COMMUNICATION SKILLS. THE PARENT PROGRAM TEACHES BASIC COMPUTER SKILLS ENABLING THE PARENTS TO ASSIST THEIR CHILDREN AND IMPROVE THEIR PROFESSIONAL SKILLS. EMPOWERING THESE PARENTS BUILDS CONFIDENCE AND THE COURAGE TO BE AN ADVOCATE FOR THEIR CHILDREN. OUR COURSES ALSO FOCUS ON COMMUNITY LEADERSHIP. LOS NIOS PRIMERO PARENTS ARE TAUGHT LEADERSHIP SKILLS THROUGH OUR PARENT COACH PROGRAM. IN THIS SPECIFIC PROGRAM, THE PARENTS COMMIT TO A ONE YEAR "COACHING" EXPERIENCE. THE PARENT COACH WORKS WITH TEN (10) LOS NIOS PRIMERO FAMILIES THR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT CONSISTS OF ONE FUND ESTABLISHED TO PROVIDE FINANCIAL ASSISTANCE TOWARDS TUITION AND FEES TO STUDENTS ENROLLING IN POST-SECONDARY EDUCATION, WHO HAVE BEEN PARTICIPANTS IN, OR OTHERWISE CLOSELY INVOLVED WITH, THE EDUCATION PROGRAM AT THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORITIES FOR ALL OPEN YEARS, WHICH INCLUDE THE LAST THREE YEARS FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PREPARE UNDERSERVED LATINO PRE-SCHOOL CHILDREN FOR EDUCATIONAL SUCCESS BY PROVIDING OPPORTUNITIES TO DEVELOP THEIR LANGUAGE, COGNITIVE, SOCIAL, AND MOTOR SKILLS. TOGETHER WITH CERTIFIED TEACHERS, ENGAGED PARENTS, AND TRAINED TEEN VOLUNTEERS, WE INSPIRE A PASSION FOR LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN THE SPRING OF 2017, LOS NIOS PRIMERO LOST ONE OF ITS MOST PREVENT SUPPORTERS, CO-FOUNDER, AND BOARD MEMBER, MARTHA BARRIOS MEAD, TO CANCER. MARTHA SERVED AS AN ACTIVE BOARD MEMBER FOR 17 YEARS, AS WELL AS HELPING AS A BILINGUAL SPEECH PATHOLOGIST AND DIAGNOSTICIAN. MARTHA SCREENED OUR STUDENTS AT THE BEGINNING OF OUR ACADEMIC PROGRAM FOR SPEECH AND LANGUAGE DISORDERS. SHE WAS AN ENORMOUS TALENT WITH OVER 35 YEARS OF SPEECH PATHOLOGY EXPERIENCE AND HAD THE HEART AND GENEROSITY OF A SAINT. LOS NIOS PRIMERO HAS PARTNERED WITH AN EXCEPTIONAL DONOR TO RAISE 107,000 FOR A SCHOLARSHIP IN MARTHA MEAD'S HONOR. SCHOLARSHIPS WILL BE AWARDED EXCLUSIVELY FOR LOS NIOS PRIMERO ALUMNI TO FUND COLLEGE AND UNIVERSITY EDUCATION. OUR FIRST STUDENT, ROSA MOCTZUMA, WAS CHOSEN FOR THE SCHOLARSHIP IN APRIL 2018 AND IS NOW ENROLLED AS A FRESHMAN AT GEORGIA STATE UNIVERSITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AND STRENGTHEN OUR ABILITY TO REACH MORE FULTON COUNTY FAMILIES IN NEED. ACCORDING TO A 2016 US DEPARTMENT OF EDUCATION REPORT, LATINO STUDENTS MAKE UP MORE THAN 22 PERCENT OF ALL PRE-K TO 12 PUBLIC SCHOOL STUDENTS AND ARE THE LARGEST SEGMENT OF THE EARLY CHILDHOOD POPULATION IN THE NATION. HOWEVER, LESS THAN HALF OF LATINO CHILDREN ARE ENROLLED IN ANY EARLY LEARNING PROGRAM. THE STUDY REVEALED THAT LATINO CHILDREN REPRESENT THE MOST UNDERSERVED PRESCHOOL POPULATION AND ACCORDINGLY, OFTEN START KINDERGARTEN WITH SKILLS THAT ARE 14 MONTHS BEHIND THEIR PEERS. LOS NINOS PRIMERO STRIVES TO CORRECT THIS EDUCATIONAL GAP. NINETY-NINE PERCENT OF OUR PRESCHOOL AGED STUDENTS ARE FIRST GENERATION AMERICAN CITIZENS. WE TAILOR OUR PROGRAM TO GUIDE THE STUDENTS AND THEIR FAMILIES TO CAPITALIZE ON THE OPPORTUNITIES THAT FULTON COUNTY SCHOOLS PROVIDE FOR THEM. FOR OUR PARTICIPATING PRESCHOOL AND KINDERGARTEN STUDENTS, WE PREPARE THEM FOR SUCCESS WITH A RIGOROUS ACADEMIC PROGRAM TAUGHT EXCLUSIVELY BY STATE-CERTIFIED EDUCATORS. EACH CLASSROOM HAS THREE OR FOUR EXPERTLY TRAINED TEEN VOLUNTEERS ASSISTING THE TEACHERS. THE CHILDREN RECEIVE AN EDUCATION WHICH IS STEAM FOCUSED WITH SCIENTIFIC, READING, MATHEMATICAL AND ART INSTRUCTION EACH DAY. DAILY CULTURAL ENRICHMENT PERFORMANCES ALLOW THE CHILDREN TO DEVELOP AN APPRECIATION OF THE ARTS. OUR STUDENTS ALSO HAVE THE OPPORTUNITY TO PARTICIPATE YEAR-ROUND IN OUR AFTER-SCHOOL ACTIVITIES WHICH INCLUDE CHORUS, ORCHESTRA, SOCCER, DANCE, GIRL SCOUTS AND KARATE. THESE SUPPLEMENTARY ACTIVITIES KEEP THE STUDENTS CONNECTED THROUGHOUT THEIR CHILDHOOD TO OUR PROGRAM AND THE FULTON COUNTY COMMUNITY. IN 2017, THIRTY PERCENT OF THE TEEN VOLUNTEERS WHO ASSISTED IN OUR CLASSROOMS, WERE ONCE STUDENTS IN OUR YEAR-ROUND ACADEMIC PROGRAM. THESE TEENS RETURN TO US TO GIVE THEIR SERVICE TO THE COMMUNITY AND TO DEVELOP THEIR LEADERSHIP SKILLS. THEY ALSO SERVE AS EXCEPTIONAL ROLE MODELS TO OUR YOUNGER STUDENTS WHEN THEY SERVE AS VOLUNTEERS IN THE CLASSROOMS. THEIR VOLUNTEER ENGAGEMENT KEEPS THESE TEENS ON A HEALTHY, PRODUCTIVE PATH. DURING 2017, THE TEENS HAVE VOLUNTEERED 8,700 HOURS OF SERVICE TO THE FULTON COUNTY COMMUNITY. FOR OUR PARENT PROGRAM, THEY ARE GIVEN MATERIALS TO CONTINUE WORKING WITH THEIR CHILDREN AT HOME. PARENTS ARE ALSO EXPECTED TO ATTEND 10 OF OUR 14 PARENTING CLASSES OFFERED DURING THE YEAR-ROUND PROGRAM. THESE CLASSES ARE INTENDED TO EDUCATE PARENTS IN THE CONCEPT THAT SCHOOL ATTENDANCE AND PARENTAL PARTICIPATION ARE PARAMOUNT TO ACADEMIC SUCCESS AND GRADUATION. SPECIFIC INSTRUCTION IS ALSO GIVEN ON HOW TO COMMUNICATE WITH THEIR CHILDREN'S TEACHERS AND ROLE PLAYING TO LEARN POSITIVE, PRODUCTIVE COMMUNICATION SKILLS. THE PARENT PROGRAM TEACHES BASIC COMPUTER SKILLS ENABLING THE PARENTS TO ASSIST THEIR CHILDREN AND IMPROVE THEIR PROFESSIONAL SKILLS. EMPOWERING THESE PARENTS BUILDS CONFIDENCE AND THE COURAGE TO BE AN ADVOCATE FOR THEIR CHILDREN. OUR COURSES ALSO FOCUS ON COMMUNITY LEADERSHIP. LOS NIOS PRIMERO PARENTS ARE TAUGHT LEADERSHIP SKILLS THROUGH OUR PARENT COACH PROGRAM. IN THIS SPECIFIC PROGRAM, THE PARENTS COMMIT TO A ONE YEAR "COACHING" EXPERIENCE. THE PARENT COACH WORKS WITH TEN (10) LOS NIOS PRIMERO FAMILIES THROUGHOUT THE YEAR. THEY ACT AS A LIAISON BETWEEN OUR ADMINISTRATION AND THE FAMILIES. WITH THIS SYSTEM, THEY SHARPEN THEIR COMMUNICATION SKILLS, DEEPEN THEIR ENGAGEMENT IN THE PROGRAM, ENHANCE THEIR LEADERSHIP SKILLS AND FACILITATE THE COMMUNICATION FOR LOS NIOS PRIMERO. BY EXPANDING THIS PROGRAM, WE WOULD LIKE TO PROVIDE GUIDANCE TO OUR FAMILIES ON THE BEST PRACTICES FOR FAMILY BUDGETING, SAVING AND SELF-SUFFICIENCY. IN SUMMARY, LOS NIOS PRIMERO PRINCIPALLY SERVES PRE-SCHOOL CHILDREN, BUT IT ALSO PROVIDES LEADERSHIP TRAINING TO TEEN VOLUNTEERS AND ASSISTS PARENTS BY TEACHING THEM THE SKILLS THEY NEED TO ASSIST IN THE EDUCATION PROCESS AT HOME. ALL THESE PROGRAMS DEVELOP A BETTER EDUCATED POPULACE BY ENHANCING THE SKILL SETS OF OUR PARTICIPATING FAMILIES, ENABLING SELF-SUFFICIENCY, AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO FILING FORM 990, THE PREPARER WILL PROVIDE TAXPAYER WITH A DRAFT COPY OF THE COMPLETED FORM. COPIES OF THE COMPLETED FORM WILL BE DISTRIBUTED TO THE MEMBERS OF THE BOARD OF DIRECTORS FOR CONSIDERATION AT THEIR REGULAR MONTHLY MEETING. AFTER A SECONDED MOTION TO APPROVE THE DRAFT FORM, THERE WILL BE A DISCUSSION OF THE CONTENTS OF THE FORM. AT THE CONCLUSION OF THE DISCUSSION, THE BOARD WILL VOTE TO APPROVE THE DRAFT. THE PREPARER WILL THEN COMPLETE THE FINAL COPY OF THE FORM FOR SIGNATURES AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. THE POLICY OF HAVING A MEMBER OF THE BOARD OF DIRECTORS' FINANCE AND BUDGET COMMITTEE APPROVE ALL EXPENDITURES IN EXCESS OF 1,000.00. IF THE TRANSACTION INVOLVES A CONFLICT OF INTEREST, IT IS EXPECTED IT WOULD BE UNCOVERED DURING THIS REVIEW PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS BASED ON INDUSTRY STANDARDS AS APPLIED TO OTHER, COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANY MEMBER OF THE PUBLIC WHO HAS A NEED OR DESIRE TO INSPECT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS MAY MAKE AN APPOINTMENT TO MAKE SUCH AN INSPECTION DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt052706
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-88785

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.28$1.35$1.77$1.79$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.32$1.38$1.82$1.58$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.40$1.10$1.51$1.32$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.38$0.91$1.10$0.63$0.47
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.23$0.42$0.69$0.49$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.01$0.20$0.49$0.53$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.01$0.23$0.51$0.49$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.52$0.41$0.11
2016Summary only. Only limited summary data is available for this year.$0.08$0.01$0.07$0.22$0.26$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.01$0.11$0.24$0.27$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.22$0.21$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.17$0.18$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.13$0.15$0.13$0.02
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.16$0.14$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.08$0.13$0.11$0.02