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Los Ninos Primero Inc

EIN 20-0840930 · Sandy Springs, GA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair59 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

EMPOWERING LATINO STUDENTS AND THEIR FAMILIES FROM EARLY CHILDHOOD TO COLLEGE THROUGH HOLISTIC ACADEMIC, LEADERSHIP, AND COMMUNITY PROGRAMS.

Income
$1.8 million
Spending
$1.8 million
Spent on programs
79%
Reserves
2.4 months of spending
Largest source of income
donations and private grants, 72%
Employees
10
Volunteers
417
Highest pay
$131,325, executive dir.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 59 out of 100. Higher than 26% of charities in its peer group (youth development, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.4 months of spending.

  • Debt

    16 of 20

    It owes 17% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 1% of income.

  • Income trend

    10 of 15

    Income fell 3% on the year before.

  • Spending floor

    15 of 15

    79% of spending went to programs and raising each dollar of donations cost 19 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 64% of charities in its peer group (youth development, $1m to $10m).

  • Independent board

    25 of 25

    14 of 15 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $1.4 million spent. For over two decades, since 2001, Los Nios Primero has been dedicated to providing educational support to underserved Latino students, youth, and their families. Our programs aim to prepare children, youth, and parents to excel in their communities while fostering a love of learning at any stage of life.Led by our Executive Director, Maritza Morelli, who emigrated from Venezuela to Atlanta, Georgia, Los Nios Primero has made a significant impact on countless Latino children, youth, and adults. Maritza's dedication and intentional actions have built a cohesive, inclusive community centered around our organization.The early years of Los Nios Primero reflect the power of community, setting the course for our visionary curriculum that has impacted over 6,100 Latino children, youth, and families. Under Maritzas leadership, we have established ourselves as a trusted resource for Atlantas underserved Latino population.For 24 years, Los Nios Primero has provided comprehensive educational support, nurturing the academic, social, and emotional well-being of Latino children and their families. Our innovative approach fosters a culturally rich learning environment, empowering teachers and students through Play & Inquiry-Based Learning, and cultivating a new generation of independent thinkers.Los Nios Primero offers six core programs:1. Year-Round Academic Program (ages 3-9): Enriching summer and Saturday school sessions aligned with Georgia Early Learning and Development Standards (GELDS) and Georgia Standards of Excellence (GSE).2. Early Literacy Program (ages 4-5): Enhancing family literacy with bilingual instruction, creative exploration, and parent involvement, in partnership with the Alliance Theater.3. Arts and Cultural Enrichment (ages 4-13): Offering chorus, orchestra, dance, drama, art, and cultural enrichment to foster well-rounded educational experiences and cultural connection.4. Sports (ages 4-12): Led by Coach Ricardo Montoya, our soccer and swimming programs promote physical health, social skills, and emotional well-being.5. Youth Service and Leadership Program: Engaging youth volunteers as role models to foster leadership and intellectual curiosity, with opportunities for scholarships through the Martha Barrios Mead Scholarship Program.6. Family Civic Engagement and Leadership Program: Empowering parents with confidence and skills to advocate for their children through initiatives such as:. Fostering Family Leaders Program: A 10-week initiative in collaboration with The United Way of Greater Atlanta.. Parent Education Program: Workshops and training to enhance understanding of the U.S. school system and child development.. Cognitive-Compassion Training: Stress management for parents, led by a certified instructor.. LYRIC (Latino Youth Readiness and Information about College): Outreach sessions for high school students and families.. Coach Parent Program: Year-long coaching to enhance communication and leadership skills.. Affordable Family Counseling: Free bilingual, GA-certified mental health therapy for enrolled families.Our journey as key innovators in education in Atlanta continues as we foster a new generation of independent thinkers ready to engage with the world around them.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2004.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.