LATIN AMERICAN STUDIES ASSOCIATION (EIN 520882881) - 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

1966

Legal Domicile

Principal Officer

MILAGROS PEREYRA-ROJAS

Phone

4126487929

Tax Period

2024-10-01 to 2025-09-30

LATIN AMERICAN STUDIES ASSOCIATION, founded in 1966, is a community nonprofit in the Social Science sector that reported $2.5M in total revenue in fiscal year 2024. Expenses of $3.0M exceeded revenue, resulting in a 21% operating deficit.

Mission

TO FOSTER INTELLECTUAL DISCUSSION, RESEARCH, AND TEACHING ON LATIN AMERICA, THE CARIBBEAN, AND ITS PEOPLE THROUGHOUT THE AMERICAS, PROMOTE THE INTERESTS OF ITS DIVERSE MEMBERSHIP, AND ENCOURAGE CIVIC ENGAGEMENT THROUGH NETWORK BUILDING AND PUBLIC DEBATE.

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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 $1,425,080

Program Service Revenue $328,502

Investment Income $471,482

Other Revenue $239,126

TOTAL REVENUE $2,464,190

Expense Breakdown

Grants Paid $86,400

Salaries & Benefits $1,478,879

Fundraising Expenses $1,599

Program Expenses $2,372,226

Other Expenses $1,421,692

TOTAL EXPENSES $2,986,971

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,464,190	$2,400,118	+0.0%
Expenses	$2,986,971	$2,969,818	+0.0%
Net Income	$-522,781	$-569,700	-0.1%

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

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

$182,157

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MAXWELL CAMERON	PRESIDENT	2.00	Officer Director	$0	$0	$0
GISELA ZAREMBERG	VICE PRESIDENT/PRESIDENT E	2.00	Officer Director	$0	$0	$0
JAVIER GUERRERO	PAST PRESIDENT	2.00	Officer Director	$0	$0	$0
MONICA ESPINOSA ARANGO	TREASURER	2.00	Officer Director	$0	$0	$0
CONSTANZA TABBUSH	INCOMING TREASURER	2.00	Director	$0	$0	$0
CAMELIA NICOLETA TIGAU	BOARD MEMBER	2.00	Director	$0	$0	$0
MARIA EUGENIA ULFE	BOARD MEMBER	2.00	Director	$0	$0	$0
JOSE EDGARDO CAL MONTOYA	BOARD MEMBER	2.00	Director	$0	$0	$0
CRISTIAN OPAZO	BOARD MEMBER	2.00	Director	$0	$0	$0
JULIETA SUAREZ-CAO	BOARD MEMBER	2.00	Director	$0	$0	$0
XOCHITL BADA	BOARD MEMBER	2.00	Director	$0	$0	$0
VERONICA VALENCIA GONZALEZ	BOARD MEMBER	2.00	Director	$0	$0	$0
JUAN PABLO LUNA	PRORAM CO=CHAIR	2.00	Director	$0	$0	$0
ADELA PINEDA-FRANCO	PRORAM CO=CHAIR	2.00	Director	$0	$0	$0
NATALIA SOBREVILLA	PRORAM CO=CHAIR	2.00	Director	$0	$0	$0
MARCIAL SUAREZ	SECTIONS REPRESENTATIVE	2.00	Director	$0	$0	$0
BEATRIZ PADILLA	SECTIONS REPRESENTATIVE	2.00	Director	$0	$0	$0
CARMEN MARTINEZ NOVO	EDITOR OF LARR	2.00	Director	$0	$0	$0
NATALIA MAJLUF	EDITOR OF LARC	2.00	Director	$0	$0	$0
FRANCISCO VALES UGALDE	EDITOR OF LARC	2.00	Director	$0	$0	$0
PEREYRA-ROJAS MILAGROS	EXECUTIVE DIRECTOR	40.00	Officer	$164,105	$18,052	$182,157

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	$2,464,190	$2,986,971	$10,527,520	$-522,781
2024	$2,400,118	$2,969,818	$10,232,254	$-569,700
2023	$1,546,965	$2,774,146	$9,913,358	$-1,227,181
2022	$2,983,030	$2,389,509	$9,912,648	$593,521
2021	$2,613,565	$1,941,521	$11,609,673	$672,044
2020	$2,273,690	$1,828,290	$10,143,502	$445,400
2019	$3,163,044	$2,055,015	$10,150,786	$1,108,029
2018	$3,007,598	$2,890,808	$9,280,539	$116,790

LATIN AMERICAN STUDIES ASSOCIATION