LATINO PASTORAL ACTION CENTER

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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

2001

Legal Domicile

Principal Officer

SUSANA LEON

Phone

7186812361

Tax Period

2022-07-01 to 2023-06-30

LATINO PASTORAL ACTION CENTER, founded in 2001, is a community nonprofit in the Community Improvement sector that reported $2.0M in total revenue in fiscal year 2022. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $1.9M left a modest 3% surplus.

Mission

THE MISSION OF THE CENTER IS TO EDUCATE, EMPOWER AND EQUIP LATINO AND OTHER URBAN CHURCHES TO MEET THE DIVERSE NEEDS OF THEIR LOCAL URBAN COMMUNITIES

Program Service Accomplishments

Program 1

Expenses: $298,732 Revenue: $327,385

NEW HOPE AFTERSCHOOL PROGRAM FOR K-8 GRADERS INCLUDING HOMEWORK HELP, LEARNING ENRICHEMENT AND RECREATION. ALSO INCLUDES SUMMER ENRICHMENT ACADEMY, A 6 WEEK DAILY ACTIVITIES AND ENRICHMENT CAMP

Program 2

Expenses: $20,496 Revenue: $5,000

GREATER HEIGHTS EVENING PROGRAMS WHICH PROVIDE SPORTS, RECREATIONAL, EDUCATIONAL AND CULTURAL PROGRAMS FOR CHILDREN AND YOUND ADULTS AND THEIR FAMILIES.

Program 3

Expenses: $9,250 Revenue: $10,000

SATURDAY ENRICHMENT CLASSES FOR STUDENTS AND THEIR FAMILIES INCLUDING MUSIC, ART AND CHESS

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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 (2022)

Revenue Breakdown

Contributions & Grants $46,049

Program Service Revenue $342,385

Investment Income $7

Other Revenue $1,564,280

TOTAL REVENUE $1,952,721

Expense Breakdown

Grants Paid $0

Salaries & Benefits $749,366

Fundraising Expenses $0

Program Expenses $305,964

Other Expenses $1,141,114

TOTAL EXPENSES $1,890,480

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,952,721	$1,612,128	+0.2%
Expenses	$1,890,480	$1,680,373	+0.1%
Net Income	$62,241	$-68,245	-1.9%

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

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

$274,884

Total Directors

$53,544

Key Employees

$328,428

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ESTEBAN	RIVERA CHAIRMAN	10.00	Director	$0	$0	$0
ROSA	MERCADO SECRETARY	40.00	Director Key Emp	$42,235	$11,309	$53,544
PEDRO	ESTEVEZ	5.00	Director	$0	$0	$0
BRYAN	RIVERA TREASURER	5.00	Director	$0	$0	$0
DAVID	ANGLADA	5.00	Director	$0	$0	$0
SUSANA R	LEON PRES/CEO	40.00	Officer Key Emp Highest	$110,000	$36,924	$146,924
KEVIN	KEARNS CFO	40.00	Officer Key Emp	$100,000	$27,960	$127,960
RAYMOND	RIVERA FOUNDER	15.00		$24,000	$0	$24,000

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	$1,952,721	$1,890,480	$2,614,408	$62,241
2022	$1,612,128	$1,680,373	$2,473,138	$-68,245
2022	$1,612,128	$1,680,373	$2,473,138	$-68,245
2021	$4,047,373	$2,939,778	$2,633,096	$1,107,595