Civic Intelligence

Los Ninos Primero Inc.

990 • Fiscal year 2018 • EIN 20-0840930

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

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

48th percentile

0.03x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

50th percentile

3.5%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

82nd percentile

$82,500

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

78th percentile

21%

Faster asset growth than 78% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-0.9%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$231,707

Up $39,648 (+21%) from 2017

Net Assets

Up

$225,550

Up $47,728 (+27%) from 2017

Liabilities

Down

$6,157

Down $8,080 (-57%) from 2017

Revenue

Down

$511,328

Down $4,789 (-0.9%) from 2017

Expenses

Up

$493,386

Up $87,149 (+21%) from 2017

Net Income

Down

$17,942

Down $91,938 (-84%) from 2017

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

2018

Assets$231,707
Liabilities$6,157
Net Assets$225,550

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

2018

Revenue$511,328
Expenses$493,386
Net Income$17,942
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$552,035
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$122,095▲ $14,322
Cash and Non-Interest-Bearing Accounts$77,924$103,010▲ $25,086
Prepaid Expenses and Deferred Charges$6,362$6,602▲ $240
Total Assets$192,059$231,707▲ $39,648
Liabilities
Accounts Payable and Accrued Expenses$14,237$6,157▼ $8,080
Total Liabilities$14,237$6,157▼ $8,080
Net Assets / Fund Balance
Temporarily Rstr Net Assets$166,607$102,898▼ $63,709
Permanently Rstr Net Assets$100,000$100,000→ $0
Unrestricted Net Assets$-88,785$22,652▲ $111,437
Total Net Assets Fund Balance$177,822$225,550▲ $47,728
Total Liabilities and Net Assets / Fund Balance$192,059$231,707▲ $39,648

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$107,773$27,238▼ $7,916-$122,095
2017-$105,116▲ $2,657-$107,773
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maritza MorelliExecutive DiFT$82,500$82,500

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
$508,316
Program Service Revenue
$0
Investment Income
$3,012
Other Revenue
$0
All Other Contributions
$270,754
Change in Net Assets
$17,942

Audited Revenue Reconciliation

Revenue per Audited Statements
$510,114
Revenue Not Reported on Financial Statements
$1,214
Revenue Not Reported on Form 990
$18,286
Total Revenue per Audited Statements
$528,400
Total Revenue per Form 990
$511,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$345,771
Salaries, Compensation, and Employee Benefits$142,615
Total Fundraising Expense$56,484
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$65,125$12,187$5,188$82,500
Other Salaries and Wages$7,900-$42,300$50,200
Other Expenses$18,555$667$351$18,555
Fees for Services Accounting-$12,803-$12,803
Payroll Taxes$5,456$911$3,548$9,915
All Other Expenses$4,528$1,725$3,373$9,626
Insurance-$7,812-$7,812
Grants to Domestic Individuals$5,000--$5,000
Advertising$1,094-$1,094$2,188
Occupancy$2,000--$2,000
Fees for Service Investment Mgmnt Fees-$1,214-$1,214
Total Functional Expenses$382,400$54,502$56,484$493,386

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$520,172
Total Expenses per Form 990$493,386
Expenses per Audited Statements$492,172
Expenses Not Reported on Form 990$28,000
Expenses Not Reported on Financial Statements$1,214
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$40,707
Fundraising Gross Income$40,707
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Circle of Frien$181,769$40,707$25,231$15,476
Total Events$181,769$40,707$40,707-
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
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
Maritza Morelli
Title
Executive Director
Phone
4042856653
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maritza Morelli
Formed
2003
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
190

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 4A

Lnp provides year-round early education programs for underserved latino preschoolers in sandy springs, roswell and hapeville, georgia. The program includes educational, leadership and enrichment activities for local children, teens and families. Lnp has served this low-income population since 2001. In 2018, lnp has supported over 300 children, 190 families and 140 volunteer teens. Our programs are fee-free to participants; we support the students and families from preschool to college. The los ninos primero academic program addresses the challenges that latino children face when entering kindergarten. Language barriers and cultural differences are addressed in a curriculum focused on language, basic math and motor skills. With a staff of bicultural and certified teachers and countless volunteers, the children receive a well-rounded education that prepares them for success in public school. Each child enrolled in our program is tested at the start of the program and a second time upon completion. The test varies by age and consists of 15 to 30 questions which cover social skills, language, reading and readiness and math. Georgia certified teachers conduct the assessments and testing. At the end of the program, the teachers are assigned to assess a teammate's class to ensure the greatest accuracy and integrity of the testing process. Approximately 70% of our students attend lake forest elementary school. We track their academic performance by recording their fulton county test scores. In 2018, most of our kindergarten students whose results were documented were reading at or above the grade level. Throughout 2018, lnp continued offering a variety of extracurricular programs that complement the children's education. These after school programs include chorus, orchestra, art, dance, karate and soccer. These young musicians have become ambassadors in the community with their heartwarming performances. The success of these programs is measured by the strong attendance, the observational assessment of the instructors, and the incremental achievements demonstrated by the participating students. Parents- and students' feedback help us to measure our effectiveness as well. All extracurricular activities help the children develop discipline and teamwork skills along with a sense of belonging. Los ninos primero youth leadership program in 2018 enrolled and engaged a record number of 140 youth into our program. Youth volunteers contribute immensely to the success of lnp. All youth volunteers complete an application process and participate in an intensive training that involves discussion of lnp policies, an overview of basic early childhood development, and strategies for effective assistance in the classroom. The success lnp has achieved by including teens in the decision-making and leadership of our preschool program serves society well. Our teen participation is a unique attribute that has proven to be essential to the well-being of our preschoolers. The teen component allows our preschool age students to connect with powerfully inspiring role models. The teens daily demonstrate their capacity for kindness while actively promoting leadership, intellectual curiosity and pride in their culture. It is a noteworthy achievement that 30% of our teens were once children in our preschool program and come back to serve as volunteers. In 2018 the teens have given over 9,000 service hours to lnp. Other relevant accomplishments in 2018 for education include establishing a post-secondary scholarship fund for youth volunteers and alumni of our program. The martha barrios mead scholarship honors martha mead, a long- serving volunteer and board member who succumbed to cancer in 2017. Our first recipient, rosa moctezuma, was awarded the scholarship this spring and currently attends georgia state university. She is the first one to attend college in her family. The parent leadership program at lnp believes parent engagement is essential to the success of

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, 2018 and 2017, 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/Desc0LNP PROVIDES YEAR-ROUND EARLY EDUCATION PROGRAMS FOR UNDERSERVED LATINO PRESCHOOLERS IN SANDY SPRINGS, ROSWELL AND HAPEVILLE, GEORGIA. THE PROGRAM INCLUDES EDUCATIONAL, LEADERSHIP AND ENRICHMENT ACTIVITIES FOR LOCAL CHILDREN, TEENS AND FAMILIES. LNP HAS SERVED THIS LOW-INCOME POPULATION SINCE 2001. IN 2018, LNP HAS SUPPORTED OVER 300 CHILDREN, 190 FAMILIES AND 140 VOLUNTEER TEENS. OUR PROGRAMS ARE FEE-FREE TO PARTICIPANTS; WE SUPPORT THE STUDENTS AND FAMILIES FROM PRESCHOOL TO COLLEGE. THE LOS NINOS PRIMERO ACADEMIC PROGRAM ADDRESSES THE CHALLENGES THAT LATINO CHILDREN FACE WHEN ENTERING KINDERGARTEN. LANGUAGE BARRIERS AND CULTURAL DIFFERENCES ARE ADDRESSED IN A CURRICULUM FOCUSED ON LANGUAGE, BASIC MATH AND MOTOR SKILLS. WITH A STAFF OF BICULTURAL AND CERTIFIED TEACHERS AND COUNTLESS VOLUNTEERS, THE CHILDREN RECEIVE A WELL-ROUNDED EDUCATION THAT PREPARES THEM FOR SUCCESS IN PUBLIC SCHOOL. EACH CHILD ENROLLED IN OUR PROGRAM IS TESTED AT THE START OF THE PROGRAM AND A SECOND TIME UPON COMPLETION. THE TEST VARIES BY AGE AND CONSISTS OF 15 TO 30 QUESTIONS WHICH COVER SOCIAL SKILLS, LANGUAGE, READING AND READINESS AND MATH. GEORGIA CERTIFIED TEACHERS CONDUCT THE ASSESSMENTS AND TESTING. AT THE END OF THE PROGRAM, THE TEACHERS ARE ASSIGNED TO ASSESS A TEAMMATE'S CLASS TO ENSURE THE GREATEST ACCURACY AND INTEGRITY OF THE TESTING PROCESS. APPROXIMATELY 70% OF OUR STUDENTS ATTEND LAKE FOREST ELEMENTARY SCHOOL. WE TRACK THEIR ACADEMIC PERFORMANCE BY RECORDING THEIR FULTON COUNTY TEST SCORES. IN 2018, MOST OF OUR KINDERGARTEN STUDENTS WHOSE RESULTS WERE DOCUMENTED WERE READING AT OR ABOVE THE GRADE LEVEL. THROUGHOUT 2018, LNP CONTINUED OFFERING A VARIETY OF EXTRACURRICULAR PROGRAMS THAT COMPLEMENT THE CHILDREN'S EDUCATION. THESE AFTER SCHOOL PROGRAMS INCLUDE CHORUS, ORCHESTRA, ART, DANCE, KARATE AND SOCCER. THESE YOUNG MUSICIANS HAVE BECOME AMBASSADORS IN THE COMMUNITY WITH THEIR HEARTWARMING PERFORMANCES. THE SUCCESS OF THESE PROGRAMS IS MEASURED BY THE STRONG ATTENDANCE, THE OBSERVATIONAL ASSESSMENT OF THE INSTRUCTORS, AND THE INCREMENTAL ACHIEVEMENTS DEMONSTRATED BY THE PARTICIPATING STUDENTS. PARENTS- AND STUDENTS' FEEDBACK HELP US TO MEASURE OUR EFFECTIVENESS AS WELL. ALL EXTRACURRICULAR ACTIVITIES HELP THE CHILDREN DEVELOP DISCIPLINE AND TEAMWORK SKILLS ALONG WITH A SENSE OF BELONGING. LOS NINOS PRIMERO YOUTH LEADERSHIP PROGRAM IN 2018 ENROLLED AND ENGAGED A RECORD NUMBER OF 140 YOUTH INTO OUR PROGRAM. YOUTH VOLUNTEERS CONTRIBUTE IMMENSELY TO THE SUCCESS OF LNP. ALL YOUTH VOLUNTEERS COMPLETE AN APPLICATION PROCESS AND PARTICIPATE IN AN INTENSIVE TRAINING THAT INVOLVES DISCUSSION OF LNP POLICIES, AN OVERVIEW OF BASIC EARLY CHILDHOOD DEVELOPMENT, AND STRATEGIES FOR EFFECTIVE ASSISTANCE IN THE CLASSROOM. THE SUCCESS LNP HAS ACHIEVED BY INCLUDING TEENS IN THE DECISION-MAKING AND LEADERSHIP OF OUR PRESCHOOL PROGRAM SERVES SOCIETY WELL. OUR TEEN PARTICIPATION IS A UNIQUE ATTRIBUTE THAT HAS PROVEN TO BE ESSENTIAL TO THE WELL-BEING OF OUR PRESCHOOLERS. THE TEEN COMPONENT ALLOWS OUR PRESCHOOL AGE STUDENTS TO CONNECT WITH POWERFULLY INSPIRING ROLE MODELS. THE TEENS DAILY DEMONSTRATE THEIR CAPACITY FOR KINDNESS WHILE ACTIVELY PROMOTING LEADERSHIP, INTELLECTUAL CURIOSITY AND PRIDE IN THEIR CULTURE. IT IS A NOTEWORTHY ACHIEVEMENT THAT 30% OF OUR TEENS WERE ONCE CHILDREN IN OUR PRESCHOOL PROGRAM AND COME BACK TO SERVE AS VOLUNTEERS. IN 2018 THE TEENS HAVE GIVEN OVER 9,000 SERVICE HOURS TO LNP. OTHER RELEVANT ACCOMPLISHMENTS IN 2018 FOR EDUCATION INCLUDE ESTABLISHING A POST-SECONDARY SCHOLARSHIP FUND FOR YOUTH VOLUNTEERS AND ALUMNI OF OUR PROGRAM. THE MARTHA BARRIOS MEAD SCHOLARSHIP HONORS MARTHA MEAD, A LONG- SERVING VOLUNTEER AND BOARD MEMBER WHO SUCCUMBED TO CANCER IN 2017. OUR FIRST RECIPIENT, ROSA MOCTEZUMA, WAS AWARDED THE SCHOLARSHIP THIS SPRING AND CURRENTLY ATTENDS GEORGIA STATE UNIVERSITY. SHE IS THE FIRST ONE TO ATTEND COLLEGE IN HER FAMILY. THE PARENT LEADERSHIP PROGRAM AT LNP BELIEVES PARENT ENGAGEMENT IS ESSENTIAL TO THE SUCCESS OF
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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, 2018 AND 2017, 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
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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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/ExplanationTxt1LNP PROVIDES YEAR-ROUND EARLY EDUCATION PROGRAMS FOR UNDERSERVED LATINO PRESCHOOLERS IN SANDY SPRINGS, ROSWELL AND HAPEVILLE, GEORGIA. THE PROGRAM INCLUDES EDUCATIONAL, LEADERSHIP AND ENRICHMENT ACTIVITIES FOR LOCAL CHILDREN, TEENS AND FAMILIES. LNP HAS SERVED THIS LOW-INCOME POPULATION SINCE 2001. IN 2018, LNP HAS SUPPORTED OVER 300 CHILDREN, 190 FAMILIES AND 140 VOLUNTEER TEENS. OUR PROGRAMS ARE FEE-FREE TO PARTICIPANTS; WE SUPPORT THE STUDENTS AND FAMILIES FROM PRESCHOOL TO COLLEGE. THE LOS NINOS PRIMERO ACADEMIC PROGRAM ADDRESSES THE CHALLENGES THAT LATINO CHILDREN FACE WHEN ENTERING KINDERGARTEN. LANGUAGE BARRIERS AND CULTURAL DIFFERENCES ARE ADDRESSED IN A CURRICULUM FOCUSED ON LANGUAGE, BASIC MATH AND MOTOR SKILLS. WITH A STAFF OF BICULTURAL AND CERTIFIED TEACHERS AND COUNTLESS VOLUNTEERS, THE CHILDREN RECEIVE A WELL-ROUNDED EDUCATION THAT PREPARES THEM FOR SUCCESS IN PUBLIC SCHOOL. EACH CHILD ENROLLED IN OUR PROGRAM IS TESTED AT THE START OF THE PROGRAM AND A SECOND TIME UPON COMPLETION. THE TEST VARIES BY AGE AND CONSISTS OF 15 TO 30 QUESTIONS WHICH COVER SOCIAL SKILLS, LANGUAGE, READING AND READINESS AND MATH. GEORGIA CERTIFIED TEACHERS CONDUCT THE ASSESSMENTS AND TESTING. AT THE END OF THE PROGRAM, THE TEACHERS ARE ASSIGNED TO ASSESS A TEAMMATE'S CLASS TO ENSURE THE GREATEST ACCURACY AND INTEGRITY OF THE TESTING PROCESS. APPROXIMATELY 70% OF OUR STUDENTS ATTEND LAKE FOREST ELEMENTARY SCHOOL. WE TRACK THEIR ACADEMIC PERFORMANCE BY RECORDING THEIR FULTON COUNTY TEST SCORES. IN 2018, MOST OF OUR KINDERGARTEN STUDENTS WHOSE RESULTS WERE DOCUMENTED WERE READING AT OR ABOVE THE GRADE LEVEL. THROUGHOUT 2018, LNP CONTINUED OFFERING A VARIETY OF EXTRACURRICULAR PROGRAMS THAT COMPLEMENT THE CHILDREN'S EDUCATION. THESE AFTER SCHOOL PROGRAMS INCLUDE CHORUS, ORCHESTRA, ART, DANCE, KARATE AND SOCCER. THESE YOUNG MUSICIANS HAVE BECOME AMBASSADORS IN THE COMMUNITY WITH THEIR HEARTWARMING PERFORMANCES. THE SUCCESS OF THESE PROGRAMS IS MEASURED BY THE STRONG ATTENDANCE, THE OBSERVATIONAL ASSESSMENT OF THE INSTRUCTORS, AND THE INCREMENTAL ACHIEVEMENTS DEMONSTRATED BY THE PARTICIPATING STUDENTS. PARENTS- AND STUDENTS' FEEDBACK HELP US TO MEASURE OUR EFFECTIVENESS AS WELL. ALL EXTRACURRICULAR ACTIVITIES HELP THE CHILDREN DEVELOP DISCIPLINE AND TEAMWORK SKILLS ALONG WITH A SENSE OF BELONGING. LOS NINOS PRIMERO YOUTH LEADERSHIP PROGRAM IN 2018 ENROLLED AND ENGAGED A RECORD NUMBER OF 140 YOUTH INTO OUR PROGRAM. YOUTH VOLUNTEERS CONTRIBUTE IMMENSELY TO THE SUCCESS OF LNP. ALL YOUTH VOLUNTEERS COMPLETE AN APPLICATION PROCESS AND PARTICIPATE IN AN INTENSIVE TRAINING THAT INVOLVES DISCUSSION OF LNP POLICIES, AN OVERVIEW OF BASIC EARLY CHILDHOOD DEVELOPMENT, AND STRATEGIES FOR EFFECTIVE ASSISTANCE IN THE CLASSROOM. THE SUCCESS LNP HAS ACHIEVED BY INCLUDING TEENS IN THE DECISION-MAKING AND LEADERSHIP OF OUR PRESCHOOL PROGRAM SERVES SOCIETY WELL. OUR TEEN PARTICIPATION IS A UNIQUE ATTRIBUTE THAT HAS PROVEN TO BE ESSENTIAL TO THE WELL-BEING OF OUR PRESCHOOLERS. THE TEEN COMPONENT ALLOWS OUR PRESCHOOL AGE STUDENTS TO CONNECT WITH POWERFULLY INSPIRING ROLE MODELS. THE TEENS DAILY DEMONSTRATE THEIR CAPACITY FOR KINDNESS WHILE ACTIVELY PROMOTING LEADERSHIP, INTELLECTUAL CURIOSITY AND PRIDE IN THEIR CULTURE. IT IS A NOTEWORTHY ACHIEVEMENT THAT 30% OF OUR TEENS WERE ONCE CHILDREN IN OUR PRESCHOOL PROGRAM AND COME BACK TO SERVE AS VOLUNTEERS. IN 2018 THE TEENS HAVE GIVEN OVER 9,000 SERVICE HOURS TO LNP. OTHER RELEVANT ACCOMPLISHMENTS IN 2018 FOR EDUCATION INCLUDE ESTABLISHING A POST-SECONDARY SCHOLARSHIP FUND FOR YOUTH VOLUNTEERS AND ALUMNI OF OUR PROGRAM. THE MARTHA BARRIOS MEAD SCHOLARSHIP HONORS MARTHA MEAD, A LONG- SERVING VOLUNTEER AND BOARD MEMBER WHO SUCCUMBED TO CANCER IN 2017. OUR FIRST RECIPIENT, ROSA MOCTEZUMA, WAS AWARDED THE SCHOLARSHIP THIS SPRING AND CURRENTLY ATTENDS GEORGIA STATE UNIVERSITY. SHE IS THE FIRST ONE TO ATTEND COLLEGE IN HER FAMILY. THE PARENT LEADERSHIP PROGRAM AT LNP BELIEVES PARENT ENGAGEMENT IS ESSENTIAL TO THE SUCCESS OF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR 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/ExplanationTxt3ALL 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/ExplanationTxt4COMPENSATION IS BASED ON INDUSTRY STANDARDS AS APPLIED TO OTHER, COMPARABLE NOT-FOR-PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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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
2018Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.23$0.51$0.49$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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