Peruna Holdings Corporation
Peruna Holdings Corporation maintains substantial assets and low expenses relative to revenue, with no reported officer compensation.
EIN: 204039621 · Dallas, TX · NTEE: B11 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.2M |
| Total Expenses | $527K |
| Program Spending | 80% |
| Net Assets | $20.6M |
| Transparency Score | 85/100 |
Is Peruna Holdings Corporation Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Peruna Holdings Corporation directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Peruna Holdings Corporation
Peruna Holdings Corporation (EIN: 204039621) is a nonprofit organization based in Dallas, TX, classified under NTEE code B11. The organization reported total revenue of $2.2M and total assets of $25.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Peruna Holdings Corporation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Peruna Holdings Corporation is a mid-size nonprofit that has been operating for 18 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.3M |
| Total Expenses | $527K |
| Surplus / Deficit | +$1.8M |
| Total Assets | $26.2M |
| Total Liabilities | $5.6M |
| Net Assets | $20.6M |
| Operating Margin | 77.5% |
| Debt-to-Asset Ratio | 21.2% |
| Months of Reserves | 596.4 months |
Financial Health Grade: A
In 2023, Peruna Holdings Corporation reported a surplus of $1.8M with revenue exceeding expenses, holds 596.4 months of operating reserves (strong position), has a debt-to-asset ratio of 21.2% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Peruna Holdings Corporation's revenue has grown at a compound annual growth rate (CAGR) of 1.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -5.2% | -55.8% | +1.9% |
| 2022 | -6.9% | -8.8% | -0.4% |
| 2021 | -0.1% | +7.4% | -1.6% |
| 2020 | +3.0% | +5.8% | -1.7% |
| 2019 | +13.6% | +-0.0% | -1.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Peruna Holdings Corporation with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Peruna Holdings Corporation allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $1.8M, with revenue exceeding expenses.
- Debt-to-asset ratio: 21.2%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through an external entity, which significantly reduces direct administrative overhead.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Peruna Holdings Corporation's IRS 990 filings:
- Lack of detailed expense breakdown in provided data makes it difficult to ascertain program spending ratio accurately.
- Significant asset accumulation without clear corresponding program expenditure growth could indicate a holding company structure rather than direct charitable program delivery.
Strengths
The following positive indicators were identified for Peruna Holdings Corporation:
- Consistently low expenses relative to revenue, indicating efficient operations (e.g., 22.5% of revenue in 202305).
- Strong asset base of $25,467,385, providing financial stability.
- Zero reported officer compensation, suggesting volunteer leadership or highly cost-effective executive management.
- Significant reduction in liabilities over time, demonstrating sound financial management and debt reduction.
Frequently Asked Questions about Peruna Holdings Corporation
Is Peruna Holdings Corporation a legitimate charity?
Peruna Holdings Corporation (EIN: 204039621) is a registered tax-exempt nonprofit based in Texas. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $2.2M. 2 red flags identified. 4 strengths noted. Financial health grade: A.
How does Peruna Holdings Corporation spend its money?
Peruna Holdings Corporation directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Peruna Holdings Corporation tax-deductible?
Peruna Holdings Corporation is registered as a tax-exempt nonprofit (EIN: 204039621). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Peruna Holdings Corporation's spending goes to programs?
Peruna Holdings Corporation directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Peruna Holdings Corporation compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Peruna Holdings Corporation is above average for NTEE category B11 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Peruna Holdings Corporation located?
Peruna Holdings Corporation is headquartered in Dallas, Texas and files with the IRS under EIN 204039621. It is classified under NTEE code B11.
How many years of IRS 990 filings does Peruna Holdings Corporation have?
Peruna Holdings Corporation has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $2.2M in total revenue.
What is the primary purpose or program activity of Peruna Holdings Corporation, given its NTEE code B11 (Community Improvement & Capacity Building)?
The provided data indicates the organization's financial health and operational efficiency, but does not detail its specific program activities. Understanding how its substantial assets and low expenses translate into community improvement initiatives would require reviewing the full IRS 990 forms, particularly Schedule O and Part III.
How does Peruna Holdings Corporation manage to have 0% officer compensation across all reported periods?
The consistent reporting of 0% officer compensation suggests that the organization's executive leadership may be entirely volunteer-based, or that compensation for leadership roles is handled through a separate entity or mechanism not reported as direct officer compensation on the 990 forms. This practice can significantly reduce administrative costs.
What is the nature of the organization's liabilities, which have decreased significantly from $20,189,625 in 201405 to $5,561,999 in 202305?
The substantial reduction in liabilities over the past decade indicates strong financial management and a deliberate effort to reduce debt or other obligations. Further analysis of the 990 forms would be needed to identify the specific types of liabilities and the strategies used for their reduction.
Filing History
IRS 990 filing history for Peruna Holdings Corporation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Peruna Holdings Corporation's revenue has grown by 26%, moving from $1.9M to $2.3M. Total assets decreased by 13.6% over the same period, from $30.3M to $26.2M. Total functional expenses fell by 64.1%, from $1.5M to $527K. In its most recent filing year (2023), Peruna Holdings Corporation reported a surplus of $1.8M, with revenue exceeding expenses. The organization holds $5.6M in liabilities against $26.2M in assets (debt-to-asset ratio: 21.2%), resulting in net assets of $20.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $2.3M | $527K | $26.2M | $5.6M | — | View 990 |
| 2022 | $2.5M | $1.2M | $25.7M | $6.9M | — | View 990 |
| 2021 | $2.6M | $1.3M | $25.8M | $8.2M | — | View 990 |
| 2020 | $2.7M | $1.2M | $26.2M | $10.0M | — | View 990 |
| 2019 | $2.6M | $1.1M | $26.7M | $11.9M | — | View 990 |
| 2018 | $2.3M | $1.2M | $27.1M | $13.8M | — | View 990 |
| 2017 | $2.3M | $1.1M | $27.5M | $15.3M | — | View 990 |
| 2016 | $2.1M | $1.0M | $27.9M | $16.9M | — | View 990 |
| 2015 | $2.3M | $994K | $28.4M | $18.4M | — | View 990 |
| 2014 | $2.3M | $1.0M | $28.8M | $20.2M | — | View 990 |
| 2013 | $2.3M | $949K | $29.3M | $22.0M | — | View 990 |
| 2012 | $2.0M | $1.5M | $29.7M | $23.7M | — | View 990 |
| 2011 | $1.9M | $1.5M | $30.3M | $24.8M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.3M, expenses of $527K, and assets of $26.2M (revenue -5.2% year-over-year).
- 2022: Revenue of $2.5M, expenses of $1.2M, and assets of $25.7M (revenue -6.9% year-over-year).
- 2021: Revenue of $2.6M, expenses of $1.3M, and assets of $25.8M (revenue -0.1% year-over-year).
- 2020: Revenue of $2.7M, expenses of $1.2M, and assets of $26.2M (revenue +3.0% year-over-year).
- 2019: Revenue of $2.6M, expenses of $1.1M, and assets of $26.7M (revenue +13.6% year-over-year).
- 2018: Revenue of $2.3M, expenses of $1.2M, and assets of $27.1M (revenue -1.9% year-over-year).
- 2017: Revenue of $2.3M, expenses of $1.1M, and assets of $27.5M (revenue +11.4% year-over-year).
- 2016: Revenue of $2.1M, expenses of $1.0M, and assets of $27.9M (revenue -10.3% year-over-year).
- 2015: Revenue of $2.3M, expenses of $994K, and assets of $28.4M (revenue -1.2% year-over-year).
- 2014: Revenue of $2.3M, expenses of $1.0M, and assets of $28.8M (revenue +3.4% year-over-year).
- 2013: Revenue of $2.3M, expenses of $949K, and assets of $29.3M (revenue +12.7% year-over-year).
- 2012: Revenue of $2.0M, expenses of $1.5M, and assets of $29.7M (revenue +8.4% year-over-year).
- 2011: Revenue of $1.9M, expenses of $1.5M, and assets of $30.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Peruna Holdings Corporation:
Data Sources and Methodology
This transparency report for Peruna Holdings Corporation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.