Asociacion Emergencia Ayacucho Inc

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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

1999

Legal Domicile

Principal Officer

Ursula M Castaeda Ferreyros

Tax Period

2024-01-01 to 2024-12-31

Asociacion Emergencia Ayacucho Inc, founded in 1999, is a small nonprofit in the Human Services sector that reported $157K in total revenue in fiscal year 2024. Expenses of $144K left a modest 8% surplus.

Mission

To provide orphaned and abandoned children and youth in Peru with a safe, nurturing environment where they receive the care, education, and support they need to build a brighter future. Through sustainable programs and community involvement, we strive to empower each child with opportunities for growth, hope, and a better life.

Program Service Accomplishments

Program 1

Expenses: $143,404

Fundraising efforts to provide for the care, education, and economic support of underprivileged children and young adults living in homes provided by Asociacion Emergencia Ayacucho AEA in Peru.

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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 $79,390

Program Service Revenue $0

Investment Income $4,580

Other Revenue $72,550

TOTAL REVENUE $156,520

Expense Breakdown

Grants Paid $140,125

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $143,404

Other Expenses $3,899

TOTAL EXPENSES $144,024

Year-over-Year Comparison

	2024	2023	Change
Revenue	$156,520	$145,312	+0.1%
Expenses	$144,024	$151,797	-0.1%
Net Income	$12,496	$-6,485	-2.9%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ursula Maria Castaeda Ferreyros	President	005.00	Officer Director	$0	$0	$0
Maria Soledad Gomez	Vice-President	001.90	Officer Director	$0	$0	$0
Gabriela Miani	Secretary	002.94	Officer Director	$0	$0	$0
Yolanda Valls	Treasurer	004.84	Officer Director	$0	$0	$0
Sonia Lumbreras	Asst. Treasurer	001.79	Officer Director	$0	$0	$0
Violeta Cepeda	Director	001.54	Director	$0	$0	$0
Maria Costa	Director	N/A	Director	$0	$0	$0
Nathalia Delgado	Director	N/A	Director	$0	$0	$0
Carla Ligia Erraez	Director	N/A	Director	$0	$0	$0
Beatriz Hernandez	Director	N/A	Director	$0	$0	$0
Maria Lucila Maltagliati	Director	N/A	Director	$0	$0	$0
Ericka Meurrens	Director	000.60	Director	$0	$0	$0
Adriana Muinos	Director	000.29	Director	$0	$0	$0
Patricia Scerpella	Director	002.00	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	$156,520	$144,024	$172,891	$12,496