LATIN AMERICAN YOUTH CENTER (EIN 521023074) - 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

1974

Legal Domicile

Principal Officer

MIRNA QUINTEROS-GRADY

Phone

2023192225

Tax Period

2023-10-01 to 2024-09-30

LATIN AMERICAN YOUTH CENTER, founded in 1974, is a mid-sized nonprofit in the Youth Development sector that reported $20.6M in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion.

Mission

SEE PART III, LINE 1.

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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 (2023)

Revenue Breakdown

Contributions & Grants $18,412,154

Program Service Revenue $2,098,310

Investment Income $128,525

Other Revenue $-32,325

TOTAL REVENUE $20,606,664

Expense Breakdown

Grants Paid $268,651

Salaries & Benefits $14,855,378

Fundraising Expenses $464,811

Program Expenses $18,309,947

Other Expenses $6,521,544

TOTAL EXPENSES $21,645,573

Year-over-Year Comparison

	2023	2022	Change
Revenue	$20,606,664	$18,548,571	+0.1%
Expenses	$21,645,573	$19,667,372	+0.1%
Net Income	$-1,038,909	$-1,118,801	-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

395

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

$510,870

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
YVONNA STEVENS	BOARD CHAIR - AS OF 03/2024	1.00	Officer Director	$0	$0	$0
JENNIFER MAUSKAPF SMALLS	VICE CHAIR	1.00	Officer Director	$0	$0	$0
ADAM SPIEGEL	TREASURER	1.00	Officer Director	$0	$0	$0
SHARI THOMAS	SECRETARY	1.00	Officer Director	$0	$0	$0
JALIEL AMADOR	BOARD MEMBER	1.00	Director	$0	$0	$0
BETSY BRAND	BOARD MEMBER	1.00	Director	$0	$0	$0
ELIZABETH BURRELL	BOARD MEMBER - UNTIL 12/2023	1.00	Director	$0	$0	$0
SIMON FAIRCLOUGH	BOARD MEMBER	1.00	Director	$0	$0	$0
ALFONSO GUZMAN	BOARD MEMBER	1.00	Director	$0	$0	$0
MEG HAUGE	BOARD MEMBER - UNTIL 10/2023	1.00	Director	$0	$0	$0
LENA HERNANDEZ	BOARD MEMBER	1.00	Director	$0	$0	$0
ESPERANZA LUGO	BOARD MEMBER	1.00	Director	$0	$0	$0
CARRIE E MARKOVITZ	BOARD MEMBER	1.00	Director	$0	$0	$0
NANCY MIRANDA	BOARD MEMBER	1.00	Director	$0	$0	$0
CARLOS OLIVA	BOARD MEMBER	1.00	Director	$0	$0	$0
KIMBERLY SALAMEH	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRISTIAN RHODES	BOARD MEMBER	1.00	Director	$0	$0	$0
SAMUEL WILLIAMS	BOARD MEMBER	1.00	Director	$0	$0	$0
CANDICE WILMORE	BOARD MEMBER	1.00	Director	$0	$0	$0
AMANDA WOOD	BOARD MEMBER	1.00	Director	$0	$0	$0
WEI ZHANG	BOARD MEMBER	1.00	Director	$0	$0	$0
MIRNA QUINTEROS-GRADY	PRESIDENT AND CEO	40.00	Officer	$187,917	$10,335	$198,252
BRYANT DAVIS CHIEF FINANCIAL	AND ADMIN OFFICER - UNTIL 05/2024	40.00	Officer	$155,348	$9,532	$164,880
PATRICIA BRAVO	COO - UNTIL 01/2024	40.00	Officer	$139,375	$8,363	$147,738
JOSEPH LOJO	CFO - AS OF 07/2024	40.00	Officer	$0	$0	$0
REME MOYA	CHIEF PROGRAM OFFICER	40.00	Highest	$132,315	$6,767	$139,082
YOULAN XU	CONTROLLER	40.00	Highest	$112,255	$6,788	$119,043
JEANNE M KONICKI	SR. DIR. OF GRANTS AND COMPLIANCE	40.00	Highest	$100,333	$6,020	$106,353

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	$20,606,664	$21,645,573	$10,217,827	$-1,038,909
2023	$18,548,571	$19,667,372	$11,593,168	$-1,118,801
2022	$17,830,537	$17,967,913	$10,164,947	$-137,376
2021	$17,753,295	$15,517,557	$10,670,329	$2,235,738
2020	$15,844,391	$15,069,697	$8,950,204	$774,694
2019	$15,906,257	$15,507,470	$6,854,884	$398,787
2018	$15,933,086	$16,292,902	$6,304,353	$-359,816

LATIN AMERICAN YOUTH CENTER