NICAPHOTO INC (EIN 452964149) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

RONNIE ELLEN MAHER

Phone

2038469600

Tax Period

2023-01-01 to 2023-12-31

NICAPHOTO INC, founded in 2012, is a small nonprofit in the Education sector that reported $215K in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $244K exceeded revenue, resulting in a 13% operating deficit.

Mission

THE MISSION OF NICAPHOTO IS TO EMPOWER DISADVANTAGED CHILDREN AND THEIR FAMILIES LIVING IN THE POOREST BARRIOS OF NICARAGUA, ALLOWING THEM TO REACH THEIR FULL POTENTIAL, AND IN DOING SO, TO BREAK THE CYCLE OF POVERTY.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $215,363

Program Service Revenue $0

Investment Income $-78

Other Revenue $0

TOTAL REVENUE $215,285

Expense Breakdown

Grants Paid $16,225

Salaries & Benefits $128,511

Fundraising Expenses $18,467

Program Expenses $201,114

Other Expenses $98,895

TOTAL EXPENSES $243,631

Year-over-Year Comparison

	2023	2022	Change
Revenue	$215,285	$182,941	+0.2%
Expenses	$243,631	$210,948	+0.2%
Net Income	$-28,346	$-28,007	+0.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

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

$26,000

Total Directors

$26,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RONNIE ELLEN MAHER	PRESIDENT	50.00	Officer Director	$26,000	$0	$26,000
JANET MIRANDA AMBROSECCHIO	SECRETARY	3.00	Officer Director	$0	$0	$0
ALEYDA CACERER	TREASURER	3.00	Officer Director	$0	$0	$0
SAMUEL CARPENTER	CHAIRMAN	3.00	Officer Director	$0	$0	$0
MATTHEW DONOVAN	DIRECTOR	3.00	Director	$0	$0	$0
COTTON MILLER	DIRECTOR	3.00	Director	$0	$0	$0
JOSEPH RAPPAPORT	DIRECTOR	3.00	Director	$0	$0	$0
JAMES ROSS	DIRECTOR	3.00	Director	$0	$0	$0
PAIGE RUDZIN	DIRECTOR	3.00	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	No data	No data	No data	No data
2023	$215,285	$243,631	$327,828	$-28,346
2022	$182,941	$210,948	$356,082	$-28,007
2021	$211,002	$142,872	$384,178	$68,130
2020	$147,453	$145,178	$323,191	$2,275
2019	$172,528	$162,055	$318,471	$10,473
2018	$208,293	$149,903	$306,609	$58,390

NICAPHOTO INC