LATIN AMERICAN MINISTRY PARTNERS

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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

2013

Legal Domicile

Phone

9723530800

Tax Period

2025-01-01 to 2025-12-31

LATIN AMERICAN MINISTRY PARTNERS, founded in 2013, is a small nonprofit in the International Affairs sector that reported $258K in total revenue in fiscal year 2025.

Mission

MINISTRY TO PROVIDE PASTOR TRAINING PROGRAMS, NEW CHURCH INITIATIVES, BENEVOLENCE PROGRAMS AND SUPPORT FOR DIFFERENT MISSIONARIES

Program Service Accomplishments

Program 1

Expenses: $241,035

FUNDED MINISTRY PROVIDING PASTOR TRAINING PROGRAMS, NEW CHURCH INITIATIVES, BENEVOLENCE PROGRAMS, AND SUPPORT FOR DIFFERENT MISSIONARIES

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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 $258,245

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $258,245

Expense Breakdown

Grants Paid $26,113

Salaries & Benefits $142,442

Fundraising Expenses $0

Program Expenses $241,035

Other Expenses $84,461

TOTAL EXPENSES $253,016

Year-over-Year Comparison

	2025	2024	Change
Revenue	$258,245	$264,716	0.0%
Expenses	$253,016	$233,670	+0.1%
Net Income	$5,229	$31,046	-0.8%

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
PAUL LAMBERT	DIRECTOR	10.00	Officer	$0	$0	$0
JAY HARRIS	DIRECTOR	0.00	Officer	$0	$0	$0
PAUL TERRELL	DIRECTOR	0.00	Officer	$0	$0	$0
HAROLD PEDERSON	DIRECTOR	0.00	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
2025	$258,245	$253,016	$62,859	$5,229
2024	$264,716	$233,670	$55,666	$31,046
2023	$174,894	$183,865	$26,864	$-8,971
2022	$228,511	$238,784	$35,827	$-10,273
2021	$164,102	$162,687	$46,108	$1,415
2020	$163,801	$144,492	$44,691	$19,309
2019	$244,741	$235,632	$25,361	$9,109
2018	$235,266	$238,549	$16,239	$-3,283