LATIN AMERICAN PERSPECTIVES INC

EIN: 237425876 501(c)(3) Arts, Culture & Humanities

Laguna Beach, CA

Total Revenue
$256,812
Total Expenses
$177,946
Total Assets
$1,240,352
Net Assets
$1,240,352
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1974
Legal Domicile
CA
Principal Officer
Ronald Chilcote
Phone
9494972218
Tax Period
2025-01-01 to 2025-12-31

LATIN AMERICAN PERSPECTIVES INC, founded in 1974, is a small nonprofit in the Arts, Culture & Humanities sector that reported $257K in total revenue in fiscal year 2025. Revenue surged 35% from the prior year, signaling strong growth momentum. The organization ran a surplus of $79K, a strong 31% operating margin.

Mission

PUBLISH EDUCATIONAL JOURNAL CONCERNING CURRENT ISSUES IN LATIN AMERICA.

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $17,000
Program Service Revenue $149,178
Investment Income $48,212
Other Revenue $42,422
TOTAL REVENUE $256,812

Expense Breakdown

Grants Paid $0
Salaries & Benefits $133,846
Fundraising Expenses $0
Program Expenses $166,476
Other Expenses $44,100
TOTAL EXPENSES $177,946

Year-over-Year Comparison

2025 2024 Change
Revenue $256,812 $190,599 +0.3%
Expenses $177,946 $186,907 0.0%
Net Income $78,866 $3,692 +20.4%
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

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Governance

Voting Members
23
Independent Members
19
Employees
6
Volunteers
21

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
5
$47,850
Total Directors
18
$12,880
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Steve Ellner VICE PRESIDENT 3
Officer
$20,250 $0 $20,250
Rosalind Bresnahan VICE PRESIDENT 3
Officer
$15,600 $0 $15,600
George Leddy TREASURER 3
Officer
$12,000 $0 $12,000
Alexander Scott MEMBER 3
Director
$11,480 $0 $11,480
Hilary Goodfriend MEMBER 3
Director
$1,400 $0 $1,400
Felipe Antunes de Oliveira MEMBER 3
Director
$0 $0 $0
William Bollinger MEMBER 3
Director
$0 $0 $0
Fran Chilcote MEMBER 3
Director
$0 $0 $0
Tomas Crowder Taraborrelli MEMBER 3
Director
$0 $0 $0
Kristi Wilson MEMBER 3
Director
$0 $0 $0
Jean Diaz MEMBER 3
Director
$0 $0 $0
Alfonso Gonzales MEMBER 3
Director
$0 $0 $0
Timothy Harding MEMBER 3
Director
$0 $0 $0
Richard Harris MEMBER 2
Director
$0 $0 $0
Nemer Narchi MEMBER 3
Director
$0 $0 $0
Rhonda Neugebauer MEMBER 3
Director
$0 $0 $0
Jonathan Ritter MEMBER 3
Director
$0 $0 $0
Joana Salem Vasconcelos MEMBER 3
Director
$0 $0 $0
Paulo Simoes MEMBER 3
Director
$0 $0 $0
Andrew Smolski MEMBER 3
Director
$0 $0 $0
Tamar Diana Wilson MEMBER 3
Director
$0 $0 $0
Marjorie Bray SECRETARY 3
Officer
$0 $0 $0
Ronald Chilcote PRESIDENT 3
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 $256,812 $177,946 $1,240,352 $78,866
2024 $190,599 $186,907 $644,733 $3,692
2023 $143,628 $197,246 $593,929 $-53,618
2022 $156,187 $209,413 $475,924 $-53,226
2021 $213,612 $167,584 $654,961 $46,028
2020 $262,559 $222,659 $507,878 $39,900
2019 $200,913 $182,557 $788,193 $18,356
2018 $208,953 $157,529 $613,976 $51,424
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