NATIONAL ASSOCIATION OF LATINO

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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

2004

Legal Domicile

Principal Officer

MARIA D LUNA

Phone

8023631016

Tax Period

2023-01-01 to 2023-12-31

NATIONAL ASSOCIATION OF LATINO, founded in 2004, is a community nonprofit in the Education sector that reported $1.1M in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Expenses of $1.0M left a modest 9% surplus.

Mission

THE ORGANIZATION'S MISSION IS TO PROMOTE THE ADVANCEMENT, DEVELOPMENT AND FUNDING OF LATINO FILM AND MEDIA ARTS IN ALL GENRES.

Program Service Accomplishments

Program 1

Expenses: $363,564 Revenue: $240,977

NATIONAL MEDIA SUMMIT THE ANNUAL NALIP SUMMIT IS A 2 DAY CONFERENCE FEATRUING INVIORATING PANEL DISCUSSIONS FROM INDUSTRY LEADERS, SNEAK PEEKS OF UPCOMING LATINEX-CENTERED MEDIA, WORKSHOPS, AND...

NATIONAL MEDIA SUMMIT THE ANNUAL NALIP SUMMIT IS A 2 DAY CONFERENCE FEATRUING INVIORATING PANEL DISCUSSIONS FROM INDUSTRY LEADERS, SNEAK PEEKS OF UPCOMING LATINEX-CENTERED MEDIA, WORKSHOPS, AND NETWORKING OPPORTUNITIES FOR ATTENDEES.

Program 2

Expenses: $214,066 Revenue: $470,000

LATINO LENTS THIS PROGRAM IS AN EXCLUSIVE INCUBATION AND MEDIA CONTENT PRODUCTION PROGRAM AS WELL AS DISTRIBUTION MODEL OF LATINO MEDIA SCREENINGS, FESTIVALS AND SPEAKERS SHOWCASES. IT IS DESIGNED TO DEVELOP, NURTURE, AND PRODUCE A SERIES OF PROJECTS BY LATINO CREATORS AND FILMAKERS, AND TO DISPLAY THEIR TALENTS AS PRODUCERS, DIRECTORS AND WRITERS.

Program 3

Expenses: $136,515 Revenue: $92,267

DIVERSE WOMEN AND MEDIA FORUM (DWIMF) THIS PROGRAM IS A MEMBER-EXCLUSIVE EVENT THAT BRINGS TOGETHER 300+ DIVERSE WOMEN TO EMPOWER EACH OTHER AND TO DEVELOP DEEP CONNECTIONS THAT INFLUENCE THE FUTURE...

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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 $283,006

Program Service Revenue $850,744

Investment Income $7,100

Other Revenue $0

TOTAL REVENUE $1,140,850

Expense Breakdown

Grants Paid $0

Salaries & Benefits $409,701

Fundraising Expenses $0

Program Expenses $828,521

Other Expenses $622,935

TOTAL EXPENSES $1,032,636

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,140,850	$1,279,612	-0.1%
Expenses	$1,032,636	$954,604	+0.1%
Net Income	$108,214	$325,008	-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

N/A

Employees

Volunteers

N/A

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
MARIA D LUNA	EXECUTIVE DIRECTOR	40.00		$134,947	$0	$134,947
JAIRO ALVARADO	Trustee	1.00	Director	$0	$0	$0
MARCOS VERGARA DEL CARRILL	Secretary	1.00	Director	$0	$0	$0
JULIE ANN CROMMETT	Trustee	1.00	Director	$0	$0	$0
KARLA PITA LOOR	Trustee	4.00	Director	$0	$0	$0
BARBARA MATOS	Trustee	1.00	Director	$0	$0	$0
ALEX ALMOGABAR ZAHN	Trustee	1.00	Director	$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
2024	No data	No data	No data	No data
2023	$1,140,850	$1,032,636	$979,704	$108,214
2022	$1,279,612	$954,604	$993,698	$325,008
2021	$1,377,060	$1,147,508	$793,900	$229,552
2020	$1,093,279	$850,953	$430,580	$242,326
2019	$1,066,034	$1,158,725	$130,786	$-92,691
2018	$1,187,154	$1,201,112	$241,115	$-13,958