APROQUEN INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

Vivian Pellas

Phone

3054073220

Tax Period

2023-01-01 to 2023-12-31

APROQUEN INC, founded in 2002, is a small nonprofit in the Health Care sector that reported $462K in total revenue in fiscal year 2023. Revenue fell 23% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $132K, a strong 29% operating margin.

Mission

APROQUEN Inc. provides FREE comprehensive and holistic care to children suffering from cleft lip and palate in Nicaragua. APROQUEN Inc. touches the lives of some of the poorest children and families in the Western Hemisphere. In addition we provide training for tech staff in Central America extending expertise to sister organizations.

Program Service Accomplishments

Program 1

Expenses: $200,333 Revenue: $462,069

In Nicaragua during 2023 the foundation provided free of charge comprehensive health services for children suffering from burns as well as those from cleft and lip palate, including 558 surgeries...

In Nicaragua during 2023 the foundation provided free of charge comprehensive health services for children suffering from burns as well as those from cleft and lip palate, including 558 surgeries, 8,740 outpatient visits, 340 hospitalizations, 14,534 rehabilitation sessions.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $383,699

Program Service Revenue $61,921

Investment Income $16,449

Other Revenue $0

TOTAL REVENUE $462,069

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $91,013

Program Expenses $200,333

Other Expenses $330,047

TOTAL EXPENSES $330,047

Year-over-Year Comparison

	2023	2022	Change
Revenue	$462,069	$602,167	-0.2%
Expenses	$330,047	$156,936	+1.1%
Net Income	$132,022	$445,231	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Evelyn Murillo	Development Director	30.00	Director	$0	$0	$0
Vivian Pellas	President	20	Officer	$0	$0	$0
Carlos Pellas	Vice President	10	Officer	$0	$0	$0
Fernando Tamayo	Director at Large	5	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$462,069	$330,047	$1,057,709	$132,022
2022	$602,167	$156,936	$835,738	$445,231
2021	$513,778	$516,276	$384,084	$-2,498
2020	$137,004	$91,341	$381,335	$45,663