FOUNDATION FOR MANAGEMENT EDUCATION IN CENTRAL AMERICA (EIN 541492775) - 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

1980

Legal Domicile

Principal Officer

ROBERT BRUNER

Phone

3013200680

Tax Period

2024-01-01 to 2024-12-31

FOUNDATION FOR MANAGEMENT EDUCATION IN CENTRAL AMERICA, founded in 1980, is a community nonprofit in the International Affairs sector that reported $2.7M in total revenue in fiscal year 2024. Expenses of $3.6M exceeded revenue, resulting in a 34% operating deficit.

Mission

TO MAKE GRANTS TO SUPPORT MANAGEMENT EDUCATION IN CENTRAL AMERICA.

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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 $2,684,803

Program Service Revenue $0

Investment Income $-9,491

Other Revenue $0

TOTAL REVENUE $2,675,312

Expense Breakdown

Grants Paid $3,446,350

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $3,520,750

Other Expenses $133,933

TOTAL EXPENSES $3,580,283

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,675,312	$2,518,381	+0.1%
Expenses	$3,580,283	$3,143,773	+0.1%
Net Income	$-904,971	$-625,392	+0.4%

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

$93,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT BRUNER	PRESIDENT	2.00	Officer Director	$0	$0	$0
MICHAEL WILLIAMS	VP AND SECRETARY	1.00	Officer Director	$0	$0	$0
VICTOR BALESTRA	TREASURER	2.00	Officer Director	$0	$0	$0
ROBERTO ARTAVIA	BOARD MEMBER	1.00	Director	$0	$0	$0
BRIZIO BIONDI-MORRA	BOARD MEMBER	1.00	Director	$0	$0	$0
ENRIQUE BOLANOS	BOARD MEMBER	1.00	Director	$0	$0	$0
STEPHEN CAMPBELL	BOARD MEMBER	1.00	Director	$0	$0	$0
CAMELIA ILIE	BOARD MEMBER	1.00	Director	$0	$0	$0
CRISTINA LOPEZ-GOTTARDI CHAO	BOARD MEMBER	1.00	Director	$0	$0	$0
GEORGE W LOGAN	BOARD MEMBER	1.00	Director	$0	$0	$0
PETER RODRIGUEZ	BOARD MEMBER	1.00	Director	$0	$0	$0
FEDERICO SACASA	BOARD MEMBER	1.00	Director	$0	$0	$0
FRANCISCO R R DE SOLA	BOARD MEMBER	1.00	Director	$0	$0	$0
LARRY SLESINGER SEE SCHED O	DEPUTY SECRETARY,TREASURER	15.00	Officer	$93,000	$0	$93,000

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	$2,675,312	$3,580,283	$12,185,943	$-904,971
2023	$2,518,381	$3,143,773	$11,020,298	$-625,392
2022	$3,006,288	$2,333,413	$9,793,844	$672,875
2021	$2,387,556	$2,648,285	$11,540,471	$-260,729
2020	$4,043,840	$2,172,394	$10,087,456	$1,871,446
2019	$1,555,938	$1,693,875	$9,764,325	$-137,937
2018	$2,225,925	$2,188,773	$8,369,425	$37,152

FOUNDATION FOR MANAGEMENT EDUCATION IN CENTRAL AMERICA