Please Pass the Love

Nonprofit profile at a glance

EIN
464492345
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-N 2017
Location
Des Moines, IA, USA
Phone
5154419419
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$146,190
Expenses
$159,732
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • CHRISTINA FERNANDEZ-MORROW (VICE PRESIDENT)
  • CATIE BACH (PRESIDENT)
  • IVANIA GUERRA CERON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • IVANIA GUERRA CERON (EXECUTIVE DIRECTOR): $16,275 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empower school communities to embrace and sustain mental health and wellness supports for their students.

What it reported doing in 2023

Please pass the love (pptl) programming focuses on adults and youth. The adult focus consists of comprehensive school mental health data collection, action planning, and intensive training. Pptl hosts the annual midwest school mental health conference and has an online school mental health academy. Including classes and book studies, for teachers and adults working with students. The youth focus consists of a mental health awareness school club, leadership retreat, an annual youth mental health conference for students, and a variety of educational workshops and presentations.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 15
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36%; rating input score 36
  • Program expense ratio: 32.9%; rating input score 33
  • Fundraising efficiency: $278.32 raised per $1 spent on fundraising; rating input score 93; 93rd 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; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.3%; rating input score 25; 25th 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: 10.2%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -17.3% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -15.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -88.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 36% of revenue deployed · 32.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $52K in reported program spending
  • Leadership: top reported pay $16K · 9 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.