Los Nios Primero Inc

Nonprofit profile at a glance

EIN
200840930
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2013
Location
Atlanta, GA, USA
Phone
4042856653
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$2,904,792
Expenses
$1,986,432
Assets
$2,317,763
Liabilities
$15,083

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Highest reported compensation

  • MARITZA MORELLI (Executive Dir.): $138,406 total reported compensation
  • ASHLEY LEWMAN (DEVELOP DIR): $103,721 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowering latino students and their families from early childhood to college through holistic academic, leadership, and community programs.

What it reported doing in 2025

Mission statement: We prepare Latino children and their families for success through innovative, high-quality education programs that extend beyond the classroom. Vision: Latino children and their families are inspired to become lifelong learners.Numbers served in 2025: 700 Children, 380 teens/young adults, and 500 families.For over two decades, since 2001, Los Nios Primero has been dedicated to providing educational support to underserved Latino students, youth, and their families. Our programs aim to prepare children, youth, and parents to excel in their communities while fostering a love of learning at any stage of life. Led by our Executive Director, Maritza Morelli, who emigrated from Venezuela to Atlanta, Georgia, Los Nios Primero has made a significant impact on countless Latino children, youth, and adults. Maritza's dedication and intentional actions have built a cohesive, inclusive community centered around our organization. The early years of Los Nios Primero reflect the power of community, setting the course for our visionary curriculum that has impacted over 6,220 Latino children, youth, and families. Under Maritzas leadership, we have established ourselves as a trusted resource for Atlantas underserved Latino population.For 26 years, Los Nios Primero has provided comprehensive educational support, nurturing the academic, social, and emotional well-being of Latino children and their families. Our innovative approach fosters a culturally rich learning environment, empowering teachers and students through Play & Inquiry-Based Learning and cultivating a new generation of independent thinkers.Los Nios Primero offers six core programs:1. Year-Round Academic Program (ages 3-11): Enriching summer and Saturday school sessions aligned with Georgia Early Learning and Development Standards (GELDS) and Georgia Standards of Excellence (GSE).2. Early Literacy Program (ages 4-5): Enhancing family literacy with bilingual instruction, creative exploration, and parent involvement, in partnership with the Alliance Theater.3. Arts and Cultural Enrichment (ages 4-13): Offering chorus, orchestra, dance, drama, art, and cultural enrichment to foster well-rounded educational experiences and cultural connection.4. Sports (ages 4-12): Led by Coach Ricardo Montoya, our soccer and swimming programs promote physical health, social skills, and emotional well-being.5. Youth Service and Leadership Program: Engaging youth volunteers as role models to foster leadership and intellectual curiosity, with opportunities for scholarships through the Martha Barrios Mead Scholarship Program.6. Family Civic Engagement and Leadership Program: Empowering parents with confidence and skills to advocate for their children through initiatives such as:. Fostering Family Leaders Program: A 10-week initiative in collaboration with The United Way of Greater Atlanta.. Parent Education Program: Workshops and training to enhance understanding of the U.S. school system and child development.. Cognitive-Compassion Training: Stress management for parents, led by a certified instructor.. LYRIC (Latino Youth Readiness and Information about College): Outreach sessions for high school students and families.. Coach Parent Program: Year-long coaching to enhance communication and leadership skills.. Affordable Family Counseling: Free bilingual, GA-certified mental health therapy for enrolled families.Professional development of staff and contractual state-certified educators continues with a focus on Finnish pedagogy, play-based and project-based learning, along with SEE Learning, Social, Emotional, and Ethical.Mental wellness support is extended to all enrolled families and staff.Our journey as key innovators in education in Atlanta continues as we foster a new generation of independent thinkers ready to engage with the world around them.

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 94
  • Accountability: 91
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.9%; rating input score 53
  • Program expense ratio: 76.2%; rating input score 76
  • Fundraising efficiency: $7.21 raised per $1 spent on fundraising; rating input score 24; 24th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 31.6%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.17; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 12.2%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 18.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 18% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 19.6% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 52.9% of revenue deployed · 76.2% of spending went to programs
  • Governance: 12 of 13 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $138K · 15 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Financial Efficiency: Fundraising efficiency scored 24/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.