Nonprofit · EIN 20-0840930
LOS NINOS PRIMERO INC
Also known as MARITZA MORELLI
Tax-exempt · SANDY SPRINGS, GA 30328
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,904,792 | $1,986,432 | $918,360 | $2,317,763 | $15,083 | $2,302,680 |
| December 31, 2024 | 990 | $1,767,912 | $1,793,508 | -$25,596 | $1,637,066 | $284,701 | $1,352,365 |
| December 31, 2023 | 990 | $1,824,795 | $1,583,350 | $241,445 | $1,701,427 | $323,466 | $1,377,961 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,532,780
- of which government grants
- $267,776
- Program service revenue
- $0
- Investment income
- $46,353
- Net gain from sales of assets
- $9,704
- Net income from fundraising events
- $319,320
- Other revenue
- $325,659
Expenses
- Grants and similar amounts paid
- $52,000
- Compensation of officers, directors and key employees
- $134,375
- Other salaries and wages
- $551,200
- Salaries, compensation and benefits (total)
- $779,758
- Professional fundraising fees
- $0
- Accounting fees
- $11,225
- Occupancy
- $15,829
- Travel
- $1,855
- Depreciation
- $67,901
- Program services (functional)
- $1,513,579
- Management and general (functional)
- $121,493
- Fundraising (functional)
- $351,360
Balance sheet and other
- Total assets, start of year
- $1,637,066
- Total assets, end of year
- $2,317,763
- Total liabilities, end of year
- $15,083
- Net assets, end of year
- $2,302,680
- Land, buildings and equipment
- $72,333
- Publicly traded securities
- $359,241
- Net assets without donor restrictions
- $670,593
- Net assets with donor restrictions
- $1,632,087
- Gross receipts
- $3,067,045
- Employees
- 10
- Volunteers
- 460
- Year formed
- 2003
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARITZA MORELLI | Executive Dir. Trustee or director, Officer | 40 | $134,375 | $4,031 |
| ASHLEY LEWMAN | DEVELOP DIR | 40 | $100,700 | $3,021 |
| OLIVIA ROCAMORA | Chairman Trustee or director, Officer | 10 | $0 | $0 |
| THAYS MORGAN | VICE CHAIR Trustee or director, Officer | 10 | $0 | $0 |
| BRUCE MORINE | Treasurer Trustee or director, Officer | 10 | $0 | $0 |
| MICHELLE ROBBINS | Secretary Trustee or director, Officer | 5 | $0 | $0 |
| MARCUS BALBED | Director Trustee or director | 1 | $0 | $0 |
| CELIA SORIANO | Director Trustee or director | 1 | $0 | $0 |
| JOHN ALLEN | Director Trustee or director | 1 | $0 | $0 |
| SHANTI GANGADHARAN | Director Trustee or director | 1 | $0 | $0 |
| ROBERT REES | Director Trustee or director | 1 | $0 | $0 |
| KATHY VEGA | Director Trustee or director | 1 | $0 | $0 |
| VALENTINA ARANGO | Director Trustee or director | 1 | $0 | $0 |
| MIRIAM LOPEZ | Director Trustee or director | 1 | $0 | $0 |
| BETH SHERMAN | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARITZA MORELLI | Executive Dir. Trustee or director, Officer | 40 | $127,500 | $3,825 |
| OLIVIA ROCAMORA | Chairman Trustee or director, Officer | 10 | $0 | $0 |
| SERGIO DORRONSORO | VICE CHAIR Trustee or director, Officer | 10 | $0 | $0 |
| BRUCE MORINE | Treasurer Trustee or director, Officer | 10 | $0 | $0 |
| LYNN MOORE | Secretary Trustee or director, Officer | 5 | $0 | $0 |
| CHRISTIAN ALVARADO | Director Trustee or director | 1 | $0 | $0 |
| MARCUS BALBED | Director Trustee or director | 1 | $0 | $0 |
| BARRETT ABERNATHY | Director Trustee or director | 1 | $0 | $0 |
| CELIA SORIANO | Director Trustee or director | 1 | $0 | $0 |
| SAMUEL MCCLURG | Director Trustee or director | 1 | $0 | $0 |
| MICHELLE ROBBINS | Director Trustee or director | 1 | $0 | $0 |
| THAYS MORGAN | Director Trustee or director | 1 | $0 | $0 |
| LORA COUGHLIN | Director Trustee or director | 1 | $0 | $0 |
| SHANTI GANGADHARAN | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARITZA MORELLI | Executive Dir. Trustee or director, Officer | 40 | $127,500 | $1,716 |
| KENNETH MEAD | Chairman Trustee or director, Officer | 10 | $0 | $0 |
| OLIVIA ROCAMORA | VICE CHAIR Trustee or director, Officer | 10 | $0 | $0 |
| BRUCE MORINE | Treasurer Trustee or director, Officer | 10 | $0 | $0 |
| JESSICA QUINTERO | Secretary Trustee or director, Officer | 5 | $0 | $0 |
| CHRISTIAN ALVARADO | Director Trustee or director | 1 | $0 | $0 |
| MARCUS BALBED | Director Trustee or director | 1 | $0 | $0 |
| PATRICIA BOEZIO | Director Trustee or director | 1 | $0 | $0 |
| SERGIO DORRONSORO | Director Trustee or director | 1 | $0 | $0 |
| SAMUEL MCCLURG | Director Trustee or director | 1 | $0 | $0 |
| LYNN MOORE | Director Trustee or director | 1 | $0 | $0 |
| HEIDI NATKIN | Director Trustee or director | 1 | $0 | $0 |
| ABEL RIVERA | Director Trustee or director | 1 | $0 | $0 |
| MICHELLE YRIGOLLEN-ROBBINS | Director Trustee or director | 1 | $0 | $0 |
| BARRETT ABERNATHY | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 471 MOUNT VERNON HWY NE, SANDY SPRINGS, GA 30328-4141
- In care of
- % BRUCE P MORINE
- Principal officer (990 for 2025)
- MARITZA MORELLI, 471 MOUNT VERNON HIGHWAY NE, ATLANTA, GA 30328
- Signed the 990
- MARITZA MORELLI, Executive Director
- Phone
- (404) 285-6653
- Website
- WWW.LOSNINOSPRIMEROUSA.ORG
- Return prepared by
- Hezlep Nonprofit Advisors
Mission
EMPOWERING LATINO STUDENTS AND THEIR FAMILIES FROM EARLY CHILDHOOD TO COLLEGE THROUGH HOLISTIC ACADEMIC, LEADERSHIP, AND COMMUNITY PROGRAMS.
Program accomplishments
- Mission statement: We prepare Latino children and their families for success through innovative, high-quality education programs that extend beyond the classroom. Vision: Latino children and their families are inspired to become lifelong learners.Numbers served in 2025: 700 Children, 380 teens/young adults, and 500 families.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 6,220 Latino children, youth, and families. Under Maritzas leadership, we have established ourselves as a trusted resource for Atlantas underserved Latino population.For 26 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 3-11): 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.Professional development of staff and contractual state-certified educators continues with a focus on Finnish pedagogy, play-based and project-based learning, along with SEE Learning, Social, Emotional, and Ethical.Mental wellness support is extended to all enrolled families and staff.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.Expenses $1,513,579 · grants $52,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-0840930
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $2,317,763
- Income (IRS master file)
- $3,067,045
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,904,792 | $1,986,432 | $2,317,763 | XML |
| 990 | December 2024 | $1,767,912 | $1,793,508 | $1,637,066 | XML |
| 990 | December 2023 | $1,824,795 | $1,583,350 | $1,701,427 | XML |
| 990 | December 2022 | $1,509,431 | $1,322,811 | $1,500,469 | IRS |
| 990 | December 2021 | $1,099,847 | $627,816 | $1,289,717 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0840930).
Questions about LOS NINOS PRIMERO INC
- What is the EIN of LOS NINOS PRIMERO INC?
- The employer identification number (EIN) of LOS NINOS PRIMERO INC is 20-0840930.
- Is LOS NINOS PRIMERO INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to LOS NINOS PRIMERO INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOS NINOS PRIMERO INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOS NINOS PRIMERO INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOS NINOS PRIMERO INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOS NINOS PRIMERO INC?
- The 990 for the year ended December 31, 2025 names MARITZA MORELLI.
- Who are the officers and directors of LOS NINOS PRIMERO INC?
- The 990 for the year ended December 31, 2025 lists 15 people; 2 received compensation from the organization, the highest $134,375 (MARITZA MORELLI, Executive Dir.).
- How much revenue does LOS NINOS PRIMERO INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,904,792, expenses of $1,986,432 and total assets of $2,317,763 at year end.
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