FRIENDS OF LOS NINOS

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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

Phone

5127895666

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF LOS NINOS, founded in 2004, is a small nonprofit in the International Affairs sector that reported $611K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $566K left a modest 7% surplus.

Mission

Friends of Los Ninos seeks to assist development of children living in El Progreso Honduras through education housing spiritual guidance medical treatment and nutritional fulfillment.

Program Service Accomplishments

Program 1

Expenses: $302,137 Revenue: $0

These funds support the children education and community projects such as housing in the Brisas del Salto community.

Program 2

Expenses: $198,216 Revenue: $0

These funds support basic needs such as food water housing clothing and education in the COPPROME orphanage.

Program 3

Expenses: $50,892 Revenue: $0

These funds are for the benefit of the program volunteering in Honduras on mission trips.

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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 (2024)

Revenue Breakdown

Contributions & Grants $610,937

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $610,937

Expense Breakdown

Grants Paid $511,997

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $562,889

Other Expenses $53,686

TOTAL EXPENSES $565,683

Year-over-Year Comparison

	2024	2023	Change
Revenue	$610,937	$551,479	+0.1%
Expenses	$565,683	$521,031	+0.1%
Net Income	$45,254	$30,448	+0.5%

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

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
Geralyn Kaminsky	Chairman of the Board Founder	3.00	Officer	$0	$0	$0
Katrina Villarreal	President	12.00	Officer	$0	$0	$0
Annemarie Napoli	Secretary	3.00	Officer	$0	$0	$0
Christopher Pettinato	Treasurer	6.00	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	$610,937	$565,683	$153,449	$45,254
2023	$551,479	$521,031	$108,256	$30,448
2022	$459,243	$437,715	$77,808	$21,528
2021	$342,923	$338,256	$56,280	$4,667
2020	$238,177	$228,428	$51,612	$9,749
2019	$199,330	$183,336	$41,863	$15,994