FUNDACION POR LOS NINOS DEL PLANETA

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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

AMAURY VERGARA

Phone

4698088944

Tax Period

2025-01-01 to 2025-12-31

FUNDACION POR LOS NINOS DEL PLANETA, founded in 2004, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $33K in total revenue in fiscal year 2025. Revenue decreased 18% compared to the prior year. Expenses of $83K exceeded revenue, resulting in a 151% operating deficit.

Mission

TO AID CHILDREN IN NEED AND THEIR FAMILIES THROUGHOUT THE UNITED STATES AND AROUND THE WORLD

Program Service Accomplishments

Program 1

Expenses: $58,672

Provided community-based social programs in high-risk areas for the benefit of children, adolescents, and their families in Colombia and Peru.

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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 (2025)

Revenue Breakdown

Contributions & Grants $33,169

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $33,169

Expense Breakdown

Grants Paid $58,672

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $58,672

Other Expenses $24,621

TOTAL EXPENSES $83,293

Year-over-Year Comparison

	2025	2024	Change
Revenue	$33,169	$40,499	-0.2%
Expenses	$83,293	$75,271	+0.1%
Net Income	$-50,124	$-34,772	+0.4%

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
AMAURY VERGARA ZATARAIN	President	1.00	Officer Director	$0	$0	$0
KENYA VERGARA ZATARAIN	Vice President	1.00	Officer Director	$0	$0	$0
JORGE CARLOS VERGARA MADRIGAL	Vice President	1.00	Officer Director	$0	$0	$0
FELIPE DE JESUS MORAN ASCENCIO	Secretary	1.00	Officer Director	$0	$0	$0
FRANCISCO AGUAYO MAGANA	Treasurer	1.00	Officer Director	$0	$0	$0
ELENA POVAQUINA	Vice President	1.00	Officer 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
2025	$33,169	$83,293	$191,951	$-50,124
2024	$40,499	$75,271	$245,590	$-34,772
2023	$9,186	$62,855	$276,847	$-53,669
2022	$9,627	$15,418	$330,516	$-5,791
2021	$204,299	$6,526	$338,098	$197,773