LATIN AMERICAN CHILDRENS FUND INC (EIN 431527314) - 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

1991

Legal Domicile

Principal Officer

Ralph Shupe

Phone

8005770225

Tax Period

2025-01-01 to 2025-12-31

LATIN AMERICAN CHILDRENS FUND INC, founded in 1991, is a small nonprofit that reported $272K in total revenue in fiscal year 2025. Revenue surged 30% from the prior year, signaling strong growth momentum. Expenses of $233K left a modest 14% surplus.

Mission

LACF is a funding source to help the mission in Peru provide a Christian education to over 200 children attending the Roma Lee Courvisier School in Reque, Peru. This includes a Christian education, health services to students and familes, and meals to students and faculty.

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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 $271,937

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $271,937

Expense Breakdown

Grants Paid $226,790

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $226,790

Other Expenses $6,295

TOTAL EXPENSES $233,085

Year-over-Year Comparison

	2025	2024	Change
Revenue	$271,937	$209,953	+0.3%
Expenses	$233,085	$196,809	+0.2%
Net Income	$38,852	$13,144	+2.0%

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

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
Ken Biron	School Liason	40	Director	$0	$0	$0
Ralph Shupe	Chairman	2	Officer Director	$0	$0	$0
Tami Conrad	Vice Chair	2	Officer Director	$0	$0	$0
Jeanne Erzinger	Secretary	3	Officer Director	$0	$0	$0
Diane Swanson	Treasurer	12	Officer Director	$0	$0	$0
Melonie Cochran	Sponsorship Coordinator	6	Director	$0	$0	$0
Nancy Lumbar	Board Member	2	Director	$0	$0	$0
Susan Bost	Board Member	5	Director	$0	$0	$0
Robert Hefner	Board Member	1	Director	$0	$0	$0
Sam Zicafoose	Board Member	1	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	$271,937	$233,085	$54,098	$38,852
2024	$209,953	$196,809	$15,246	$13,144
2023	$150,024	$151,290	$2,102	$-1,266
2022	$126,152	$126,240	$3,368	$-88
2021	$138,816	$154,056	$3,456	$-15,240
2020	$195,174	$182,805	$18,696	$12,369

LATIN AMERICAN CHILDRENS FUND INC