Pel Prep Ministries

Nonprofit profile at a glance

EIN
882786312
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Kings Park, NY, USA
Phone
6317607901
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$697,535
Expenses
$739,287
Assets
$620,322
Liabilities
$574,940

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Cassandra Mulligan (President and Executive Director)

Highest reported compensation

  • Rachel Mulligan (Director and Secretary): $65,491 total reported compensation
  • Cassandra Mulligan (President and Executive Director): $26,154 total reported compensation

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

Overview

Mission

PEL Prep Ministries provides faith-based educational mentoring, tutoring, enrichment, and community-support programs for children, youth, and their families.

What it reported doing in 2025

PEL Prep Ministries provided faith-based educational mentoring, tutoring, and instructional support for children and youth. Direct program costs included instructional staffing and program personnel.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 83
  • Accountability: 43
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.5%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98%; rating input score 98; 49th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 13th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Fail

Sustainability

  • Operating margin: -6%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 18.1% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 18.1% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.5% of spending went to programs
  • Governance: 1 of 3 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $699K in reported program spending
  • Leadership: top reported pay $65K · 3 people listed
  • Highest-paid contractors: 1 contractor listed · $244K reported
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.