Civic Intelligence

Para Los Ninos

EIN 95-3443276 • 501(c)3 • Los Angeles, CA

Profile

Para Los Ninos is a nonprofit organization dedicated for over three decades to the academic success and social well-being of children. Through early education centers at sites throughout Los Angeles, and charter schools covering grades K-6, we place education at the core of our mission to break the cycle of poverty, and close the achievement gap for children living in underserved communities.

Refreshing map…

5000 Hollywood BoulevardLos Angeles, CA 90027

www.paralosninos.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.57x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.40x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

36th percentile

0.5%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$317,320

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

64th percentile

9.7%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

8.0%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$38,807,947

Up $3,441,907 (+9.7%) from 2023

Liabilities

Up

$22,274,986

Up $2,864,820 (+15%) from 2023

Net Assets

Up

$16,532,961

Up $577,087 (+3.6%) from 2023

Revenue

Up

$56,014,566

Up $4,154,530 (+8.0%) from 2023

Expenses

Up

$55,752,132

Up $4,545,166 (+8.9%) from 2023

Net Income

Down

$262,434

Down $390,636 (-60%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $22,194,801Liabilities 2010: $11,916,434Net Assets 2010: $10,278,3672010Assets 2011: $22,687,677Liabilities 2011: $12,158,587Net Assets 2011: $10,529,0902011Assets 2012: $23,120,312Liabilities 2012: $12,282,668Net Assets 2012: $10,837,6442012Assets 2013: $21,870,709Liabilities 2013: $10,099,947Net Assets 2013: $11,770,7622013Assets 2014: $21,846,152Liabilities 2014: $10,275,798Net Assets 2014: $11,570,3542014Assets 2015: $20,881,936Liabilities 2015: $9,568,304Net Assets 2015: $11,313,6322015Assets 2016: $19,836,759Liabilities 2016: $8,983,322Net Assets 2016: $10,853,4372016Assets 2017: $18,987,370Liabilities 2017: $6,655,422Net Assets 2017: $12,331,9482017Assets 2018: $19,021,898Liabilities 2018: $6,573,846Net Assets 2018: $12,448,0522018Assets 2019: $20,238,887Liabilities 2019: $7,593,391Net Assets 2019: $12,645,4962019Assets 2020: $24,529,620Liabilities 2020: $11,483,831Net Assets 2020: $13,045,7892020Assets 2021: $25,620,640Liabilities 2021: $11,056,264Net Assets 2021: $14,564,3762021Assets 2022: $26,657,701Liabilities 2022: $11,511,142Net Assets 2022: $15,146,5592022Assets 2023: $35,366,040Liabilities 2023: $19,410,166Net Assets 2023: $15,955,8742023Assets 2024: $38,807,947Liabilities 2024: $22,274,986Net Assets 2024: $16,532,9612024

Highlighted filing

2024

Assets$38,807,947
Liabilities$22,274,986
Net Assets$16,532,961

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $26,609,3922010Expenses 2011: $26,990,4272011Expenses 2012: $23,443,8212012Expenses 2013: $22,079,5222013Revenue 2014: $23,747,225Expenses 2014: $23,641,571Net Income 2014: $105,6542014Revenue 2015: $28,154,365Expenses 2015: $28,397,667Net Income 2015: -$243,3022015Revenue 2016: $31,695,851Expenses 2016: $31,655,873Net Income 2016: $39,9782016Revenue 2017: $33,599,812Expenses 2017: $32,327,005Net Income 2017: $1,272,8072017Revenue 2018: $32,697,820Expenses 2018: $32,581,547Net Income 2018: $116,2732018Revenue 2019: $36,715,522Expenses 2019: $36,486,243Net Income 2019: $229,2792019Revenue 2020: $41,198,730Expenses 2020: $40,873,850Net Income 2020: $324,8802020Revenue 2021: $46,741,167Expenses 2021: $44,993,323Net Income 2021: $1,747,8442021Revenue 2022: $48,603,238Expenses 2022: $48,074,550Net Income 2022: $528,6882022Revenue 2023: $51,860,036Expenses 2023: $51,206,966Net Income 2023: $653,0702023Revenue 2024: $56,014,566Expenses 2024: $55,752,132Net Income 2024: $262,4342024

Highlighted filing

2024

Revenue$56,014,566
Expenses$55,752,132
Net Income$262,434

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.8$22.3$16.5$56.0$55.8$0.26
2023Summary only. Only limited summary data is available for this year.$35.4$19.4$16.0$51.9$51.2$0.65
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.7$11.5$15.1$48.6$48.1$0.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.6$11.1$14.6$46.7$45.0$1.75
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.5$11.5$13.0$41.2$40.9$0.32
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$7.59$12.6$36.7$36.5$0.23
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.0$6.57$12.4$32.7$32.6$0.12
2017Summary only. Only limited summary data is available for this year.$19.0$6.66$12.3$33.6$32.3$1.27
2016Detailed filing. Detailed filing data is available for this year.$19.8$8.98$10.9$31.7$31.7$0.04
2015Detailed filing. Detailed filing data is available for this year.$20.9$9.57$11.3$28.2$28.4$0.24
2014Detailed filing. Detailed filing data is available for this year.$21.8$10.3$11.6$23.7$23.6$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$10.1$11.8$22.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$12.3$10.8$23.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.7$12.2$10.5$27.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.2$11.9$10.3$26.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$56,230,027
Mission and Program Overview

Mission

Para los ninos (pln) is a nonprofit organization that partners with children, youth, and their families through integrated education, wellness, support, and advocacy to address individual and systemic barriers and create pathways to success.

Para los ninos (pln) is a nonprofit organization dedicated for over four decades to the academic success and social well-being of children. Through early education centers at sites throughout los angeles, and charter schools covering grades k-8, we place education at the core of our mission to break the cycle of poverty, and close the achievement gap for children living in underserved communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$12,100,391$10,024,129▼ $2,076,262
Land, Buildings, and Equipment, Net$9,920,087$9,888,910▼ $31,177
Intangible Assets$4,080,193$8,619,265▲ $4,539,072
Cash and Non-Interest-Bearing Accounts$5,647,419$3,652,583▼ $1,994,836
Savings and Temporary Cash Investments$1,015,561$3,559,381▲ $2,543,820
Investments in Publicly Traded Securities$1,848,279$2,423,550▲ $575,271
Prepaid Expenses and Deferred Charges$476,150$252,332▼ $223,818
Total Assets$35,366,040$38,807,947▲ $3,441,907
Other Assets Total$277,960$387,797▲ $109,837
Liabilities
Other Liabilities$4,113,112$8,760,704▲ $4,647,592
Deferred Revenue$7,178,061$5,703,013▼ $1,475,048
Accounts Payable and Accrued Expenses$5,263,592$5,031,003▼ $232,589
Mortgage Notes Payable Secured by Investment Property$2,855,401$2,780,266▼ $75,135
Total Liabilities$19,410,166$22,274,986▲ $2,864,820
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,804,410$12,722,853▼ $1,081,557
Net Assets With Donor Restrictions$2,151,464$3,810,108▲ $1,658,644
Total Net Assets Fund Balance$15,955,874$16,532,961▲ $577,087
Total Liabilities and Net Assets / Fund Balance$35,366,040$38,807,947▲ $3,441,907

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,685,354$5,255,826$11,941,180
Land$2,973,080-$2,973,080
Equipment$230,476$1,879,260$2,109,736
Leasehold Improvements$0$574,632$574,632

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,853,674$269,772▲ $308,468$4,835$2,427,079
2022$1,540,507$194,061▲ $121,868$2,762$1,853,674
2021$678,261$860,063▲ $2,183-$1,540,507
2020$50,000$628,261--$678,261
2019$50,000-▲ $19-$50,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Drew FurediPresident & CEOFT$253,621$63,699$317,320
Sarah Figueroa-freemanExecutive VP & COOFT$229,661$16,494$246,155
Katherine NelsonVP of Student SuccessFT$210,378$25,192$235,570
Sam JooVP of Student/community ServicesFT$225,529$7,875$233,404
Dan NiemanVP of External AffairsFT$226,256$1,689$227,945
Camille GonzalezCFOFT$198,436$26,858$225,294
Deanette BrewerVP of Human ResourcesFT$201,717$21,791$223,508
Norma SilvaPrincipalFT$173,490$23,833$197,323

Board Members and Trustees

NameTitle
Marjorie E LewisChair
Cathy HessionVice Chair
Andrei MuresianuBoard Member
Andrew HerreriaBoard Member
Camilo BecdachBoard Member
Cindy WinebaumBoard Member
Dan EstesBoard Member
Ernesto AriasBoard Member
Gabriel RoblesBoard Member
John WasleyBoard Member
Jose a TejadaBoard Member
Joshua LudmirBoard Member
Lorraine Prieto-berchtoldBoard Member
Malin WongBoard Member
Mark PanBoard Member
Murray McqueenBoard Member
Parker MorseBoard Member
Sandra AispuroBoard Member
Susan EdelmanBoard Member
Tracy AreciBoard Member
Walter ParkesBoard Member
William BurtonBoard Member
Rick J CarusoEmeritus
Ronnie RoySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Global Alvtor Security EnterprisesSecurity9040 TELEGRAPH RD SUITE 301, Downey, CA 90240$563,579
Medispec Facility ServicesMaintenance16700 VALLEY VIEW AVE SUITE 130, La Mirada, CA 90635$553,393
Guzman Translation And InterpretingInterpertersPO BOX 362, La Mirada, CA 90637$362,799
Children's BureauSubcontractor515 S FIGUEROA ST, Los Angeles, CA 90071$276,515
Teachers On ReserveSubstitute Teachers10507 MONOGRAM AVE, Granada Hills, CA 91344$241,063
Revenue and Support

Revenue Composition

Contributions and Grants
$55,806,068
Program Service Revenue
$0
Investment Income
$6,432
Other Revenue
$202,066
All Other Contributions
$6,511,434
Change in Net Assets
$262,434

Audited Revenue Reconciliation

Revenue per Audited Statements
$56,230,027
Revenue Not Reported on Financial Statements
$-215,461
Revenue Not Reported on Form 990
$314,653
Other Revenue Adjustments
$-215,461
Total Revenue per Audited Statements
$56,544,680
Total Revenue per Form 990
$56,014,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$39,641,686
Other Expenses$15,818,284
Total Fundraising Expense$1,356,556
Grants and Similar Amounts Paid$292,162
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$27,010,717$3,885,609$871,674$31,768,000
Occupancy$4,238,393$499,115$36,702$4,774,210
Fees for Services Other$3,315,078$856,578$108,680$4,280,336
Other Employee Benefits$3,414,799$505,743$99,191$4,019,733
Payroll Taxes$1,694,780$188,068$36,885$1,919,733
Pension Plan Contributions$1,142,729--$1,142,729
Office Expenses$566,591$190,919$34,577$792,087
Current Officers, Directors, Trustees, and Key Employees$669,479$99,824$22,188$791,491
All Other Expenses$446,074$271,220$43,167$760,461
Information Technology$411,574$138,041$27,908$577,523
Grants to Domestic Individuals$292,162--$292,162
Other Expenses$251,833$143,102$874$252,707
Depreciation Depletion$227,236$16,412$2,230$245,878
Insurance$242,469-$51$242,520
Conferences and Meetings$141,816$50,603$13,479$205,898
Fees for Services Accounting-$202,175-$202,175
Travel$106,068$37,848$10,081$153,997
Advertising$56,275$51,805$18,228$126,308
Interest$116,441$7,360$257$124,058
Fees for Services Legal-$114,791-$114,791
Total Functional Expenses$47,091,992$7,303,584$1,356,556$55,752,132

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$55,967,593
Expenses per Audited Statements$55,752,132
Total Expenses per Form 990$55,752,132
Expenses Not Reported on Form 990$215,461
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$215,461
Fundraising Gross Income$53,600
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$632,157$53,600$120,073$-66,473
Total Events$632,157$53,600$215,461$-161,861
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Leases$8,760,704
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 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
Yes
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, Part VI, Section A, Line 1A

The executive committee is composed by the following members: 1) marjorie lewis, board chair 2) cathy hession, board vice chair 3) ronnie roy, board secretary 4) murray mcqueen, board member 5) andrei muresianu, board member 6) mark pan, board member 7) john wasley, board member

Form 990, Part VI, Section B, Line 11B

The draft of the form 990 & statements are presented to the finance committee for review. Once approved by the finance committee, the finance committee presents the overview to the full board for final approval.

Form 990, Part VI, Section B, Line 12C

Those individuals with conflict of interest must present them to the ceo for review. In addition, we have the board and members of management detail any potential conflicts of interest as required by the state of california to operate a charter school. All board members are given the conflict of interest policy at board orientation and also complete california form 700, statement of economic interests annually. Also, each year in june, bod are presented with pln's vendor list to identify any related party transactions.

Form 990, Part VI, Section B, Line 15

The ceo and top management's compensation is determined by use of a compensation survey and study, and by the approval of the executive committee of the board of directors, independently, without the participation of interested persons.

Form 990, Part VI, Section C, Line 19

We operate charter schools, which have public funding and as a result we have adopted a conflict of interest code for our governing body, key employees and board of directors. The report is filed with the fair political practices commission. All documents, including governing documents, are available for review upon request.

Filing and Contact Details

Filer

Filer Name
Para Los Ninos
EIN
95-3443276
Phone
2132504800
Address
5000 HOLLYWOOD BOULEVARD, LOS ANGELES, CA 90027

Signing Officer

Name
Drew Furedi
Title
President & CEO
Phone
2132504800
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Drew Furedi
Formed
1980
Legal Domicile
CA
Voting Board Members
24
Independent Board Members
24
Employees
1,241
Volunteers
307

Preparer

Firm
Green Hasson & Janks Llp
Address
700 S FLOWER STREET SUITE 3300, LOS ANGELES, CA 90017
Preparer
Lizbeth G Nevarez
Phone
3108731600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of beneficial interest in perpetual trust 6,184.

FORM 990, PART XII, LINE 2C:

No processes have changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The purpose of the fund is to accumulate capital so that only the income may be used for providing educational, cultural, fine arts, and/or special needs benefits for needy children.

PART X, LINE 2:

Para los ninos recognizes the impact of tax positions in the financial statements if that position is more likely than not to be sustained on audit, based on the technical merits of the position. During the year ended june 30, 2024, para los ninos performed an evaluation of uncertain tax positions and did not note any matters that would require recognition in the financial statements or which might have an effect on its tax-exempt status.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of beneficial interest in perpetual trust 6,184.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Special event expenses -215,461.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special event expenses 215,461.

Raw XML AppendixShowing 400 of 968 raw XML fields

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/Desc0CHARTER SCHOOLS - PLN'S PRIMARY CENTER, ELEMENTARY AND MIDDLE SCHOOL PROGRAMS ARE DESIGNED TO DEVELOP CHILDREN'S RESILIENCY AND ACADEMIC ACHIEVEMENT THROUGH MEANINGFUL PARTICIPATION IN INSTRUCTION, LIFE SKILLS EDUCATION, AND INVOLVEMENT IN A CARING COMMUNITY. THE ATTRIBUTES OF THESE PROGRAMS FURTHER THE CHILDREN'S UNDERSTANDING OF THE WORLD AND INTEREST IN THE PURSUIT OF LEARNING. DURING THE REPORTING PERIOD, APPROXIMATELY 1,000 STUDENTS WERE PROVIDED SERVICES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
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