THE CHIJNAYA FOUNDATION INC

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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

2005

Legal Domicile

Principal Officer

SUSAN BOURQUE

Phone

3853957031

Tax Period

2025-01-01 to 2025-12-31

THE CHIJNAYA FOUNDATION INC, founded in 2005, is a small nonprofit in the International Affairs sector that reported $426K in total revenue in fiscal year 2025. Expenses of $366K left a modest 14% surplus.

Mission

TO WORK IN PARTNERSHIP WITH RURAL COMMUNITIES IN THE SOUTHERN HIGHLANDS OF PERU TO DESIGN AND IMPLEMENT SELF-SUSTAINING PROJECTS IN HEALTH, EDUCATION AND ECONOMIC DEVELOPMENT THAT WILL IMPROVE THEIR QUALITY OF LIFE.

Program Service Accomplishments

Program 1

Expenses: $261,724

ECONOMIC DEVELOPMENT PROGRAM IN 2025, WE WORKED WITH 50 COMMUNITIES AND ASSOCIATIONS TO IMPLEMENT VARIOUS PROJECTS AIMED AT IMPROVING THE FAMILY ECONOMY USING A ROTATING LOAN MODEL. THE FOLLOWING WAS ACHIEVED IN THE VARIOUS PROJECTS: RESTORE HIGH ELEVATION WETLANDS IN 5 ALPACA HERDING COMMUNITIES; THE PURCHASE OF ALFALFA SEEDS FOR THE FAMILIES OF 27 CATTLE RANCHERS ACROSS TWO COMMUNITIES; THE CONSTRUCTION OF A WORKSHOP FOR A COMMUNITY OF CERAMIC ARTISANS; THE PURCHASE OF DISPLAY CASES FOR ARTISANS IN ONE COMMUNITY; THE CREATION OF A CATTLE HOLDING PENS FOR 8 BENEFICIARIES, AMONG OTHERS. THE GROUP SAVINGS PROGRAM WITHIN THE ECONOMIC DEVELOPMENT PROGRAM EMPOWERED 21 COMMUNITY SAVINGS GROUPS TO SAVE AND INVEST OVER 430,738 OF THEIR OWN MONEY.

Program 2

Expenses: $37,500

EDUCATIONAL SCHOLARSHIPS - IN 2024, THE CHIJNAYA FOUNDATION INVESTED 37,500 IN 52 SCHOLARSHIPS TO STUDENTS FROM RURAL COMMUNITIES TO PURSUE HIGHER EDUCATION IN UNIVERSITIES AND TECHNICAL INSTITUTES.

Program 3

HEALTH PROGRAM - IN 2025, THE HEALTH PROGRAM PROVIDED TRAINING AND ORAL HYGIENE KITS TO 68 CHILDREN IN 1 PRIMARY SCHOOL. THE HEALTH PROGRAM ALSO EXPANDED ITS FOCUS TO ADDRESS THE HIGH RATES OF...

HEALTH PROGRAM - IN 2025, THE HEALTH PROGRAM PROVIDED TRAINING AND ORAL HYGIENE KITS TO 68 CHILDREN IN 1 PRIMARY SCHOOL. THE HEALTH PROGRAM ALSO EXPANDED ITS FOCUS TO ADDRESS THE HIGH RATES OF CHILDHOOD ANEMIA IN THE REGION.

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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 $423,334

Program Service Revenue $0

Investment Income $2,262

Other Revenue $0

TOTAL REVENUE $425,596

Expense Breakdown

Grants Paid $227,246

Salaries & Benefits $95,754

Fundraising Expenses $21,487

Program Expenses $299,224

Other Expenses $42,965

TOTAL EXPENSES $365,965

Year-over-Year Comparison

	2025	2024	Change
Revenue	$425,596	$408,488	+0.0%
Expenses	$365,965	$342,786	+0.1%
Net Income	$59,631	$65,702	-0.1%

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

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

$81,373

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MAKENSIE BROWN	OPERATIONS M	40.00	Officer	$78,073	$3,300	$81,373
SUSAN BOURQUE	PRESIDENT/CH	5.00	Officer Director	$0	$0	$0
KATHRYN OTHS	VICE PRESIDE	3.00	Officer Director	$0	$0	$0
ELIZABETH KLARICH	SECRETARY	3.00	Officer Director	$0	$0	$0
ROLAND MOORE	TREASURER	3.00	Officer Director	$0	$0	$0
RALPH BOLTON	BOARD MEMBER	3.00	Director	$0	$0	$0
DAN BAUER	BOARD MEMBER	3.00	Director	$0	$0	$0
JUDY BAUER	BOARD MEMBER	3.00	Director	$0	$0	$0
DAVID CAJO COSAVALENTE	BOARD MEMBER	3.00	Director	$0	$0	$0
CARLA DAHL-JORGENSEN	BOARD MEMBER	3.00	Director	$0	$0	$0
JUDITH FARMER	BOARD MEMBER	3.00	Director	$0	$0	$0
MICHAEL J RENSINK MD	BOARD MEMBER	3.00	Director	$0	$0	$0
RICARDO ROCA MD	BOARD MEMBER	3.00	Director	$0	$0	$0
JOHN ROUSE	BOARD MEMBER	3.00	Director	$0	$0	$0
CHRISTINE SHELTON	BOARD MEMBER	3.00	Director	$0	$0	$0
RICHARD WALLER	BOARD MEMBER	3.00	Director	$0	$0	$0
GEORGE WHITMAN	BOARD MEMBER	3.00	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
2025	$425,596	$365,965	$502,570	$59,631
2024	$408,488	$342,786	$442,939	$65,702
2024	$408,488	$342,786	$442,939	$65,702
2023	$406,508	$290,143	$377,237	$116,365
2022	$311,182	$322,013	$260,872	$-10,831
2021	$390,554	$280,850	$271,703	$109,704
2020	$281,369	$219,935	$222,695	$61,434
2019	$259,533	$255,252	$101,224	$4,281