LAMA International Motorcycle Association Inc (EIN 452705309) - 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

2011

Legal Domicile

Principal Officer

Mario Nieves

Phone

8132994482

Tax Period

2024-01-01 to 2024-12-31

LAMA International Motorcycle Association Inc, founded in 2011, is a small nonprofit in the Recreation & Sports sector that reported $292K in total revenue in fiscal year 2024. Expenses of $401K exceeded revenue, resulting in a 37% operating deficit.

Mission

Mission - to create and promote long-distance motor touring as a sport both in the United States and abroad. L.A.M.A. is the main sponsor of an annual world motor touring championship. The event includes educational sessions covering proper riding, maintenance and safety.

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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 (2024)

Revenue Breakdown

Contributions & Grants $292,491

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $292,491

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $211,258

Other Expenses $391,345

TOTAL EXPENSES $401,095

Year-over-Year Comparison

	2024	2023	Change
Revenue	$292,491	$276,410	+0.1%
Expenses	$401,095	$227,591	+0.8%
Net Income	$-108,604	$48,819	-3.2%

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

480

Independent Members

480

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
Mario Nieves	President	40.00	Officer Director	$0	$0	$0
David Vargas	Vice President	25.00	Officer Director	$0	$0	$0
Johnny Urrutia	Treasurer	25.00	Officer Director	$0	$0	$0
Lynnae Buie	Business Manager	25.00	Officer Director	$0	$0	$0
Jose Isla	Secretary	25.00	Officer Director	$0	$0	$0
Oscar Espinoza	Motor Touring Officer	25.00	Officer 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
2024	$292,491	$401,095	$153,596	$-108,604
2023	$276,410	$227,591	$262,200	$48,819
2022	$265,471	$327,577	$213,381	$-62,106
2021	$221,505	$113,138	$275,487	$108,367
2020	$213,702	$79,689	$167,120	$134,013
2019	$258,118	$351,637	$33,107	$-93,519
2018	$207,716	$241,150	$126,626	$-33,434
2017	$166,530	$185,680	$160,060	$-19,150

LAMA International Motorcycle Association Inc