Perspectives Skills for Life

Nonprofit profile at a glance

EIN
331689698
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Florence, KY, USA
Phone
8599803930
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$394,976
Expenses
$215,595
Assets
$179,381
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • DEB GEER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEB GEER (EXECUTIVE DIRECTOR): $72,917 total reported compensation
  • MARY ERICKSON (DIRECTOR OF PROGRAMMING): $49,583 total reported compensation
  • AMY REED (DIRECTOR OF OPERATIONS): $49,583 total reported compensation

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

Overview

Mission

Perspectives is northern kentuckys newest center dedicated to supporting teens and young adults (ages 11 and up) with developmental differences-including autism spectrum disorder, down syndrome, attention deficit hyperactivity disorder, and intellectual disabilities-as they prepare for life beyond school. Through evidence-based programs, social opportunities, and life skills training, we create a safe, inclusive environment where individuals can build independence, form friendships, and thrive within their home , community, and in the workforce.

What it reported doing in 2025

Strw (surviving and thriving in the real world): this program is the first evidence based intervention for teens with autism and other developmental disabilities that targets building age-appropriate daily living skills to facilitate a successful transition from adolescence to adulthood. During this 15 week course, students work with a facilitator 1:1, allowing us to target individual goals. The program covers: personal hygiene and self-care, establishing routines, cleaning, laundry, microwave cooking and kitchen safety, oven cooking, mixing, and measuring, stove top cooking, grocery shopping, understanding the cost of items and making purchases, using a checking and savings account, budgeting.

Operating model

Revenue model
Donor-supported. 93% 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 and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 68
  • Sustainability: 62
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.6%; rating input score 47
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.4%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 79.8%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 46.6% of revenue deployed · 85.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $184K in reported program spending
  • Leadership: top reported pay $73K · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.