PACHAMAMAS PATH 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

2007

Legal Domicile

Principal Officer

DAWN MIRABAL

Tax Period

2023-07-01 to 2024-06-30

PACHAMAMAS PATH INC, founded in 2007, is a small nonprofit in the Arts, Culture & Humanities sector that reported $108K in total revenue in fiscal year 2023. Revenue surged 37% from the prior year, signaling strong growth momentum.

Mission

PROMOTION AND PROTECTION OF ANDEAN CULTURE

Program Service Accomplishments

Program 1

Expenses: $113,241 Revenue: $107,608

BY FUNDING TEACHING AND ADMINISTRATIVE SALARIES IN ELEMENTARY SCHOOLS IN THE ANDES WE HAVE RAISED THE STANDARDS OF EDUCATION IN A TRI-LINGUAL SETTING ACTED AS A PILOT SCHOOL IN THE REGION AND...

BY FUNDING TEACHING AND ADMINISTRATIVE SALARIES IN ELEMENTARY SCHOOLS IN THE ANDES WE HAVE RAISED THE STANDARDS OF EDUCATION IN A TRI-LINGUAL SETTING ACTED AS A PILOT SCHOOL IN THE REGION AND INSTITUTED A PROGRAM OF LEARNING BOTH STANDARD EDUCATIONAL MATERIALS AND CULTURAL KNOWLEDGE (KUSI KAWSAY SCHOOL)

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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 (2023)

Revenue Breakdown

Contributions & Grants $102,025

Program Service Revenue $0

Investment Income $5,583

Other Revenue $0

TOTAL REVENUE $107,608

Expense Breakdown

Grants Paid $95,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $113,241

Other Expenses $18,241

TOTAL EXPENSES $113,241

Year-over-Year Comparison

	2023	2022	Change
Revenue	$107,608	$78,822	+0.4%
Expenses	$113,241	$63,320	+0.8%
Net Income	$-5,633	$15,502	-1.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAWN MIRABAL	PRESIDENT	29.00	Officer	$0	$0	$0
SARA FRANCO SALAS	BOARD MEMBER	29.00	Officer	$0	$0	$0
ASPEN MIRABAL	SECRETARY	29.00	Officer	$0	$0	$0
ROMAN VIZCARRA NORIEGA	VICE PRESIDENT	29.00	Officer	$0	$0	$0
JULIA FIELDING WOOD	TREASURER	29.00	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
2024	$161,144	$85,110	$195,518	$76,034
2024	$107,608	$113,241	$135,733	$-5,633
2023	$78,822	$63,320	$142,225	$15,502
2022	$80,581	$75,671	$139,943	$4,910
2021	$113,789	$142,395	$154,134	$-28,606
2020	$139,270	$112,732	$179,749	$26,538
2019	$137,021	$122,080	$159,230	$14,941