Peace First Early Learning Center
Nonprofit profile at a glance
- EIN
- 873062772
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990 2023, Form 990-EZ 2024
- Location
- Astoria, OR, USA
- Rating
- 39
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $171,077
- Expenses
- $445,956
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Virginia Atwood (CEO)
People named in this filing
- Virginia Atwood (CEO)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Aiding parents in fulfilling responsibilities by providing a caring environment for children that nourishes the young mind and body to be the best and fullest expression of their potential.
What it reported doing in 2024
Provided tuition for children of families who could not afford preschool education.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 12
- Transparency & Controls: 82
- Sustainability: 3
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 16.1%; rating input score 16
- Program expense ratio: 6.3%; rating input score 6
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -160.7%; rating input score 0; 0th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 11%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -65.7% per year; rating input score 0; 0th percentile among comparable filings
- Asset growth: -73.3% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 16.1% of revenue deployed · 6.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $28K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 16/100.
- High — Financial Efficiency: Program expense ratio scored 6/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Sustainability: Officer compensation ratio scored 20/100.