Protection of the Educational Rights of Kids

Nonprofit profile at a glance

EIN
844899485
IRS 990 coverage
2021–2024
Forms available
Form 990 2024
Location
Newbury Park, CA, USA
Phone
8175212513
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy Organizations

Official website

Reported finances

Revenue
$1,768,442
Expenses
$2,084,425
Assets
$137,782
Liabilities
$300,980

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Amy Bohn (President)

Highest reported compensation

  • Amy Bohn (President): $250,000 total reported compensation
  • Natalie Carpenter (Director): $169,579 total reported compensation
  • Jessica Cabrera (Director): $112,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Protection of the Educational Rights of Kids PERKs mission is to advocate for medical freedom, bodily autonomy, civil rights, parental sovereignty, and to protect children including their right to an education. PERK provides resources about exemption status, parental notification policies and freedom of choice in education and matters related to personal health & bodily autonomy. Throughout 2023, PERK utilized podcasts, newsletters, town halls and conferences, to educate thousands of Californians on issues pertaining to parental rights and childrens rights to education. PERK dispersed over 2 million newsletters updating Californians regarding legislative, litigious and educational issues pertaining to medical freedom and bodily autonomy. Additionally, PERK provided consultation to large groups, small groups, individuals and organizations on how to engage with their assembly members and senators to help influence change in policy that pertains to children, privacy, and medical freedom.

What it reported doing in 2024

Perk advocates for parental rights and children's rights, to educate on policy issues, and protect children.

Operating model

Revenue model
Donor-supported. 92% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 70
  • Accountability: 91
  • Sustainability: 7
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $13.42 raised per $1 spent on fundraising; rating input score 47; 47th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.9%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.07; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 2.18; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 25.5%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 56.6% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 36.6% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: -7.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $250K · 5 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $358K reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2021 to 2024
  • 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: Fundraising efficiency scored 47/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.