Perspectives On
Nonprofit profile at a glance
- EIN
- 853644384
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Atlanta, GA, USA
- Phone
- 0000000000
- Rating
- 63
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community Improvement, Capacity Building N.E.C.
Reported finances
- Revenue
- $90,500
- Expenses
- $94,500
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- Dr Lairalaine White (Executive Director)
People named in this filing
- Dr Lairalaine White (Executive Director)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Perspectives On Inc provided environmental justice and sustainability education through its Creation Care and Urban Agriculture initiatives Programming included climate literacy workshops and hands-on learning across five community garden sites serving approximately 120 community residents and promoting food access equity environmental awareness and community resilience
Operating model
- Revenue model
- Donor-supported. 99% of the money available for current operations came from contributions and gifts.
- 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
SUPPORTED - 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: 58
- Transparency & Controls: 82
- Sustainability: 24
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59.1%; rating input score 59
- Program expense ratio: 56.6%; rating input score 57
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -4.4%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 59.1% of revenue deployed · 56.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $54K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- Review — Financial Efficiency: Program expense ratio scored 57/100.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.