{"success":true,"data":{"_id":612020452,"filings":[{"Organization":{"value":null,"Person":["KARLA VAZQUEZ","DIANA LOPEZ","REBECA SANTOS","CAMELIA JOHNSON","JUAN J SANTOS"],"Title":["BOARD MEMBER","TREASURER","SECRETARY","PRESIDENT","VICE PRESIDENT"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide an early childhood program that helps children grow and develop by immersing them in a spanish experience.","year":2022,"name":"PRIMER ACADEMIA DE ABC SPANISH IMMERSION PROGRAM","phone":null,"website":"WWW.PRIMERACADEMIADEABC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2021,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"407 BLACKMAN RD, NASHVILLE, TN, 37211, USA","city":"NASHVILLE","state":"TN","country":"USA","zip_code":37211},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":219381,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":219381,"Total revenue":219381,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":199141,"Grant expense":{"value":22189,"Grants to domestic orgs":22189,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":91466,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":91466,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":85486,"Management services":0,"Legal":0,"Accounting":2145,"Lobbying services":0,"Investment management fees":0,"Other services":22260,"Advertising":132,"Office expenses":4533,"Information technology":0,"Royalties":0,"Occupancy":24500,"Travel":630,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1287,"Insurance":4923,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19801,"CLEANING SUPPLIES":122,"DUES & SUBSCRIPTIONS":1906,"SNACKS":328,"SUBCONTRACTOR":17445},"All other expenses":5275},"Functional Expenses":{"value":null,"Program Service Expenses":185834,"Management And General Expenses":13307,"Fundraising Expenses":0}},"Assets":{"value":33325,"Non-interest bearing cash":25612,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":7713,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":33325,"Net assets without donor restriction":33325,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9331779995078864,"percentile":0.8212769771132575},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09225958492303345,"percentile":0.6096096769321979},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.16734374136918062,"percentile":0.09994363674173078},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7599698683739928,"percentile":0.927266371395951}},"source_xml":"202333199349313953_public.xml"},{"Organization":{"value":null,"Person":["ANA CONTRERAS","CAMELIA JOHNSON","JUAN J CARDONA","REBECA SANTOS","KARLA VAZQUEZ"],"Title":["DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide an early childhood program that helps children grow and develop by immersing them in a spanish experience.","year":2024,"name":"PRIMER ACADEMIA DE ABC SPANISH IMMERSION PROGRAM","phone":6156997555,"website":"WWW.PRIMERACADEMIADEABC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2021,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"407 BLACKMAN RD, NASHVILLE, TN, 37211, USA","city":"NASHVILLE","state":"TN","country":"USA","zip_code":37211},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":3,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":274460,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":274459,"Total revenue":274459,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1,"Investment income total":1,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":279470,"Grant expense":{"value":38451,"Grants to domestic orgs":37439,"Grants to domestic individuals":1012,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":128371,"Current officers":47100,"Disqualified persons":0,"Other salaries and wages":73905,"Pension plan contributions":0,"Other employee benefits":143,"Payroll taxes":7223},"Other expenses":{"value":112648,"Management services":0,"Legal":0,"Accounting":4001,"Lobbying services":0,"Investment management fees":0,"Other services":44390,"Advertising":5135,"Office expenses":5126,"Information technology":0,"Royalties":0,"Occupancy":25108,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1575,"Insurance":13827,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":10300,"MEALS":867,"MEMBERSHIPS & DUES":1482,"REPAIRS":7131,"SNACKS":820},"All other expenses":3186},"Functional Expenses":{"value":null,"Program Service Expenses":270887,"Management And General Expenses":8583,"Fundraising Expenses":0}},"Assets":{"value":22397,"Non-interest bearing cash":18463,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3934,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2214,"Sum of Total Liabilities":0,"Accounts payable, accrued":2214,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":20183,"Net assets without donor restriction":20183,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9692882957025799,"percentile":0.873338274270339},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.018254026087590178,"percentile":0.3421098058381239},"Liabilities to Assets Ratio":{"score":0.09885252489172656,"percentile":0.32665699003495385},"Operating Reserve Ratio":{"score":0.08014098114287758,"percentile":0.05883604718346392},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.17549582786540224,"percentile":0.7833806483456313},"Revenue Growth":{"score":0.10853888921002432,"percentile":0.7823576627356517},"Asset Growth":{"score":-0.2128084957222792,"percentile":0.050134475263308255},"Independent Voting Board Pct":{"score":0.75,"percentile":0.17719847849878714},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.582074101665553,"percentile":0.5525860719068919}},"source_xml":"202530669349300818_public.xml"},{"Organization":{"value":null,"Person":["ANA CONTRERAS","KARLA VAZQUEZ","DIANA LOPEZ","CAMELIA JOHNSON","JUAN J SANTOS","REBECA SANTOS"],"Title":["DIRECTOR","BOARD MEMBER","TREASURER","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[31975,0,0,0,0,0],"Direct compensation":[31975,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide an early childhood program that helps children grow and develop by immersing them in a spanish experience.","year":2023,"name":"PRIMER ACADEMIA DE ABC SPANISH IMMERSION PROGRAM","phone":null,"website":"WWW.PRIMERACADEMIADEABC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2021,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"407 BLACKMAN RD, NASHVILLE, TN, 37211, USA","city":"NASHVILLE","state":"TN","country":"USA","zip_code":37211},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":267347,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":267347,"Total revenue":267347,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":283786,"Grant expense":{"value":45123,"Grants to domestic orgs":40643,"Grants to domestic individuals":4480,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":132466,"Current officers":31975,"Disqualified persons":0,"Other salaries and wages":93006,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":7485},"Other expenses":{"value":106197,"Management services":0,"Legal":250,"Accounting":2630,"Lobbying services":0,"Investment management fees":0,"Other services":37326,"Advertising":8551,"Office expenses":3993,"Information technology":0,"Royalties":0,"Occupancy":32220,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2204,"Insurance":2819,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3102,"CLEANING SUPPLIES":55,"DUES & SUBSCRIPTIONS":1717,"SNACKS":800,"REPAIRS":530},"All other expenses":13102},"Functional Expenses":{"value":null,"Program Service Expenses":270245,"Management And General Expenses":13541,"Fundraising Expenses":0}},"Assets":{"value":21305,"Non-interest bearing cash":15762,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":34,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":5509,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4419,"Sum of Total Liabilities":0,"Accounts payable, accrued":919,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":3500,"Other liabilities":0},"Fund balance":{"value":16886,"Net assets without donor restriction":16886,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9522844678736795,"percentile":0.8487539574488653},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.06148937523144079,"percentile":0.2685380478323526},"Liabilities to Assets Ratio":{"score":0.20741609950715795,"percentile":0.24680634282315117},"Operating Reserve Ratio":{"score":0.07507417561119999,"percentile":0.056515433003810026},"Officer Compensation Ratio":{"score":0.1126729296018831,"percentile":0.5116356303420629},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6160459907603865,"percentile":0.6517372769245876}},"source_xml":"202410759349300631_public.xml"},{"Organization":{"value":null,"Person":["CAMELIA JOHNSON","REBECA SANTOS","KARLA VAZQUEZ"],"Title":["PRESIDENT","BOARD MEMBER","SECRETARY"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide an early childhood program that helps children grow and develop by immersing them in a spanish experience.","year":2025,"name":"PRIMER ACADEMIA DE ABC SPANISH IMMERSION PROGRAM","phone":6156997555,"website":"WWW.PRIMERACADEMIADEABC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2021,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"407 BLACKMAN RD, NASHVILLE, TN, 37211, USA","city":"NASHVILLE","state":"TN","country":"USA","zip_code":37211},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":3,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":291234,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":291233,"Total revenue":291233,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1,"Investment income total":1,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":263391,"Grant expense":{"value":30422,"Grants to domestic orgs":29834,"Grants to domestic individuals":588,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":117267,"Current officers":31000,"Disqualified persons":0,"Other salaries and wages":80591,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5676},"Other expenses":{"value":115702,"Management services":0,"Legal":0,"Accounting":9124,"Lobbying services":0,"Investment management fees":0,"Other services":6580,"Advertising":10199,"Office expenses":4772,"Information technology":0,"Royalties":0,"Occupancy":23979,"Travel":34,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":8298,"Insurance":16523,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":29025,"MEALS":144,"MEMBERSHIPS & DUES":819,"REPAIRS":27186,"SNACKS":876},"All other expenses":7168},"Functional Expenses":{"value":null,"Program Service Expenses":251606,"Management And General Expenses":11785,"Fundraising Expenses":0}},"Assets":{"value":613819,"Non-interest bearing cash":7753,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":606066,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":563714,"Sum of Total Liabilities":0,"Accounts payable, accrued":2214,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":561500,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":50105,"Net assets without donor restriction":50105,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9552566336738917,"percentile":0.8530080639314284},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09560353530151013,"percentile":0.615536292469917},"Liabilities to Assets Ratio":{"score":0.9183717024073872,"percentile":0.06164284789580374},"Operating Reserve Ratio":{"score":2.330447889259694,"percentile":0.6546255965987229},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.08091709143527508,"percentile":0.6301232818138116},"Revenue Growth":{"score":0.08463221027306538,"percentile":0.7256276927565007},"Asset Growth":{"score":1.0089507647145672,"percentile":0.9968728508559569},"Independent Voting Board Pct":{"score":0.75,"percentile":0.17719847849878714},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6761246608443353,"percentile":0.8025461249668275}},"source_xml":"202620839349300137_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CAMELIA JOHNSON","REBECA SANTOS","KARLA VAZQUEZ"],"Title":["PRESIDENT","BOARD MEMBER","SECRETARY"],"Hours":[1.0,1.0,1.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"To provide an early childhood program that helps children grow and develop by immersing them in a spanish experience.","year":2025,"name":"PRIMER ACADEMIA DE ABC SPANISH IMMERSION PROGRAM","phone":6156997555,"website":"WWW.PRIMERACADEMIADEABC.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2021,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"407 BLACKMAN RD, NASHVILLE, TN, 37211, USA","city":"NASHVILLE","state":"TN","country":"USA","zip_code":37211},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":3,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":291234,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":291233,"Total revenue":291233,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1,"Investment income total":1,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":263391,"Grant expense":{"value":30422,"Grants to domestic orgs":29834,"Grants to domestic individuals":588,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":117267,"Current officers":31000,"Disqualified persons":0,"Other salaries and wages":80591,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5676},"Other expenses":{"value":115702,"Management services":0,"Legal":0,"Accounting":9124,"Lobbying services":0,"Investment management fees":0,"Other services":6580,"Advertising":10199,"Office expenses":4772,"Information technology":0,"Royalties":0,"Occupancy":23979,"Travel":34,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":8298,"Insurance":16523,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":29025,"MEALS":144,"MEMBERSHIPS & DUES":819,"REPAIRS":27186,"SNACKS":876},"All other expenses":7168},"Functional Expenses":{"value":null,"Program Service Expenses":251606,"Management And General Expenses":11785,"Fundraising Expenses":0}},"Assets":{"value":613819,"Non-interest bearing cash":7753,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":606066,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":563714,"Sum of Total Liabilities":0,"Accounts payable, accrued":2214,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":561500,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":50105,"Net assets without donor restriction":50105,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9552566336738917,"percentile":0.8530080639314284},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09560353530151013,"percentile":0.615536292469917},"Liabilities to Assets Ratio":{"score":0.9183717024073872,"percentile":0.06164284789580374},"Operating Reserve Ratio":{"score":2.330447889259694,"percentile":0.6546255965987229},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.08091709143527508,"percentile":0.6301232818138116},"Revenue Growth":{"score":0.08463221027306538,"percentile":0.7256276927565007},"Asset Growth":{"score":1.0089507647145672,"percentile":0.9968728508559569},"Independent Voting Board Pct":{"score":0.75,"percentile":0.17719847849878714},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6761246608443353,"percentile":0.8025461249668275}},"source_xml":"202620839349300137_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}