Nonprofit · EIN 85-3644384
PERSPECTIVES ON
Tax-exempt (reinstated) · ATLANTA, GA 30331
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| January 1, 2026 | 990-EZ | $90,500 | $94,500 | -$4,000 | $0 | $0 | $0 |
Financial details: 990-EZ for the year ended January 1, 2026
Revenue
- Contributions, gifts and grants
- $89,300
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $1,200
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $14,800
- Other expenses
- $79,700
- Program services (functional)
- $53,500
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $90,500
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-EZ for the year ended January 1, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dr Lairalaine White | Executive Director | 50 | $0 |
Address and contacts
- Address (IRS master file)
- 3509 ROLLING GREEN RDG SW, ATLANTA, GA 30331-2323
- In care of
- % LAIRALAINE MORGAN WHITE
- Mailing address (990-N for 2023)
- 3509 Rolling Green Ridge SW, Atlanta GA 30331
- Principal officer (990-N for 2023)
- Lairalaine White, 3509 Rolling Green Ridge SW, Atlanta GA 30331
- Signed the 990-EZ
- LAIRALAINE WHITE, Executive Director
- Phone
- (000) 000-0000
- Website
- PerspectivesOn.org
Mission
Perspectives On Inc provided environmental justice and sustainability education through its Creation Care and Urban Agriculture initiatives Programming included climate literacy workshops and hands-on learning across five community garden sites serving approximately 120 community residents and promoting food access equity environmental awareness and community resilience
Program accomplishments
- Perspectives On Inc operated the Social Justice Camp for Kids a week-long educational program designed to teach youth principles of equity leadership civic responsibility and environmental awareness through experiential learning activities The program served approximately 42 children during the reporting yearExpenses $25,000
- Perspectives On Inc provided environmental justice and sustainability education through its Creation Care and Urban Agriculture initiatives Programming included climate literacy workshops and hands-on learning across five community garden sites serving approximately 120 community residents and promoting food access equity environmental awareness and community resilienceExpenses $13,000
- Perspectives On Inc delivered The Womens Laboratory a leadership development and workplace equity initiative that provided training mentorship and advocacy education to women The program served approximately 35 women strengthening professional confidence economic stability and leadership capacityExpenses $9,000
- Perspectives On Inc provided community leadership development advocacy training and justice literacy workshops in partnership with faith-based and community organizations Programming served approximately 150 youth and adults strengthening civic engagement and community participationExpenses $6,500
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 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 85-3644384
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $90,500
Revocation and reinstatement
- Exemption revoked
- December 15, 2023
- Posted by the IRS
- March 11, 2024
- Reinstated
- Effective December 15, 2023
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | January 2026 | $90,500 | $94,500 | $0 | XML |
| 990-N for 2023 Officer: Lairalaine White | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
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 85-3644384).
Questions about PERSPECTIVES ON
- What is the EIN of PERSPECTIVES ON?
- The employer identification number (EIN) of PERSPECTIVES ON is 85-3644384.
- Is PERSPECTIVES ON tax-exempt?
- Yes. The IRS revoked its exemption on December 15, 2023 and reinstated it effective December 15, 2023.
- Are donations to PERSPECTIVES ON tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PERSPECTIVES ON 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 PERSPECTIVES ON 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 PERSPECTIVES ON last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended January 2026.
- Who is the principal officer of PERSPECTIVES ON?
- The 990-N for 2023 names Lairalaine White.
- Who are the officers and directors of PERSPECTIVES ON?
- The 990-EZ for the year ended January 1, 2026 lists 1 person; 0 received compensation from the organization.
- How much revenue does PERSPECTIVES ON have?
- On its 990-EZ for the year ended January 1, 2026 it reported revenue of $90,500, expenses of $94,500 and total assets of $0 at year end.
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All nonprofits in ATLANTA · Georgia · Community improvement and capacity building