Program for Intellectual Empowerment

Nonprofit profile at a glance

EIN
834044482
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Beaverton, OR, USA
Phone
5035724718
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Autism

Reported finances

Revenue
$1,047,743
Expenses
$932,513
Assets
$255,317
Liabilities
$77,429

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Pauline Lee (President)

People named in this filing

  • Pauline Lee (President)
  • Noel Tyner (Trustee)
  • Limen Chang (Vice Chair)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. 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 2025

* 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. 93% 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

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

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69%; rating input score 69
  • Program expense ratio: 77.6%; rating input score 78
  • Fundraising efficiency: $1.57 raised per $1 spent on fundraising; rating input score 5; 5th 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; 6th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 11%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 73.4% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 62% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 66.1% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 69% of revenue deployed · 77.6% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $723K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.