LOS NIOS PRIMERO INC (EIN 200840930) - Form 990 Financial Analysis & Trantor Score

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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

2003

Legal Domicile

Principal Officer

MARITZA MORELLI

Phone

4042856653

Tax Period

2024-01-01 to 2024-12-31

LOS NIOS PRIMERO INC, founded in 2003, is a community nonprofit in the Youth Development sector that reported $1.8M in total revenue in fiscal year 2024.

Mission

EMPOWERING LATINO STUDENTS AND THEIR FAMILIES FROM EARLY CHILDHOOD TO COLLEGE THROUGH HOLISTIC ACADEMIC, LEADERSHIP, AND COMMUNITY PROGRAMS.

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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 $1,479,993

Program Service Revenue $0

Investment Income $87,777

Other Revenue $200,142

TOTAL REVENUE $1,767,912

Expense Breakdown

Grants Paid $57,000

Salaries & Benefits $746,326

Fundraising Expenses $285,722

Program Expenses $1,416,731

Other Expenses $980,811

TOTAL EXPENSES $1,793,508

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,767,912	$1,824,795	0.0%
Expenses	$1,793,508	$1,583,350	+0.1%
Net Income	$-25,596	$241,445	-1.1%

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

417

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

$131,325

Total Directors

$131,325

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARITZA MORELLI	Executive Dir.	40.00	Officer Director	$127,500	$3,825	$131,325
OLIVIA ROCAMORA	Chairman	10.00	Officer Director	$0	$0	$0
SERGIO DORRONSORO	VICE CHAIR	10.00	Officer Director	$0	$0	$0
BRUCE MORINE	Treasurer	10.00	Officer Director	$0	$0	$0
LYNN MOORE	Secretary	5.00	Officer Director	$0	$0	$0
CHRISTIAN ALVARADO	Director	1.00	Director	$0	$0	$0
MARCUS BALBED	Director	1.00	Director	$0	$0	$0
BARRETT ABERNATHY	Director	1.00	Director	$0	$0	$0
CELIA SORIANO	Director	1.00	Director	$0	$0	$0
SAMUEL MCCLURG	Director	1.00	Director	$0	$0	$0
MICHELLE ROBBINS	Director	1.00	Director	$0	$0	$0
THAYS MORGAN	Director	1.00	Director	$0	$0	$0
LORA COUGHLIN	Director	1.00	Director	$0	$0	$0
SHANTI GANGADHARAN	Director	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	$1,767,912	$1,793,508	$1,637,066	$-25,596
2023	$1,824,795	$1,583,350	$1,701,427	$241,445
2022	$1,509,431	$1,322,811	$1,500,469	$186,620
2021	$1,099,847	$627,816	$1,289,717	$472,031
2020	$692,585	$488,631	$654,032	$203,954
2019	$494,211	$533,590	$213,968	$-39,379
2018	$511,328	$493,386	$231,707	$17,942

LOS NIOS PRIMERO INC