LATIN AMERICA ASSISTANCE INCORPORATED (EIN 510193621) - 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

1976

Legal Domicile

Principal Officer

JOSEPH B PENT JR

Phone

8056540213

Tax Period

2025-01-01 to 2025-12-31

LATIN AMERICA ASSISTANCE INCORPORATED, founded in 1976, is a small nonprofit in the Religion sector that reported $622K in total revenue in fiscal year 2025. Expenses of $545K left a modest 12% surplus.

Mission

TO ESTABLISH AND CONDUCT CHRISTIAN YOUTH ORGANIZATIONS IN HIGH SCHOOLS IN LATIN AMERICA, PROVIDE BIBLE STUDIES, CORRESPONDENCE AND TRAINING.

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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 $595,742

Program Service Revenue $23,936

Investment Income $2,382

Other Revenue $0

TOTAL REVENUE $622,060

Expense Breakdown

Grants Paid $251,531

Salaries & Benefits $106,460

Fundraising Expenses $0

Program Expenses $516,278

Other Expenses $187,446

TOTAL EXPENSES $545,437

Year-over-Year Comparison

	2025	2024	Change
Revenue	$622,060	$588,753	+0.1%
Expenses	$545,437	$544,453	+0.0%
Net Income	$76,623	$44,300	+0.7%

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

$106,461

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSEPH B PENT JR	EXECUTIVE DI	40.00	Officer	$70,461	$36,000	$106,461
JEF ANDERSON	PRESIDENT	5.00	Officer Director	$0	$0	$0
DENNIS DOWNS	TREASURER	2.00	Officer Director	$0	$0	$0
LARRY MATHENEY	VICE-PRESIDE	5.00	Officer Director	$0	$0	$0
SCOTT WARNOCK	SECRETARY	2.00	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
2025	$622,060	$545,437	$238,119	$76,623
2024	No data	No data	No data	No data
2023	$484,926	$453,980	$117,640	$30,946
2022	$488,096	$543,526	$90,833	$-55,430
2021	$505,904	$472,364	$151,840	$33,540
2020	$574,611	$462,373	$159,141	$112,238
2019	$431,632	$443,831	$48,094	$-12,199
2018	$363,918	$341,748	$86,571	$22,170

LATIN AMERICA ASSISTANCE INCORPORATED