Program for Intellectual Empowerment

Nonprofit profile at a glance

EIN
825491897
IRS 990 coverage
2023–2023
Forms available
Form 990 2023
Location
Beaverton, OR, USA
Phone
5035724718
Rating
42
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$221,680
Expenses
$189,825
Assets
$45,374
Liabilities
$13,519

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Pauline Lee (President)

Highest reported compensation

  • Pauline Lee (President): $11,750 total reported compensation

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

Overview

Mission

PIE is an education and community-centered organization that aims to enrich neurodivergent students with holistic, neuroscience-centered support and to create a place where people with disabilities are celebrated for who they are.

What it reported doing in 2023

* Donated over 300 lunches to another non-profit* Free webinars for over a hundred people* Provided an art show for 15 artists with disabilities to showcase their art and make money for the artist

Operating model

Revenue model
Earned-program. 91% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 42
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30%; rating input score 30
  • Program expense ratio: 35.1%; rating input score 35
  • Fundraising efficiency: $4.74 raised per $1 spent on fundraising; rating input score 21; 21st 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.4%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 33; 33rd percentile among comparable filings

Growth

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

Details

  • Where the money goes: 30% of revenue deployed · 35.1% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $67K in reported program spending
  • Leadership: top reported pay $12K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 1 filing year from 2023
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 35/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.