LA PENA INC (EIN 742338590) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1981

Legal Domicile

Phone

5124776007

Tax Period

2024-10-01 to 2025-09-30

LA PENA INC, founded in 1981, is a small nonprofit in the Arts, Culture & Humanities sector that reported $213K in total revenue in fiscal year 2024. Revenue fell 52% from the prior year — a significant decline worth monitoring. Expenses of $248K exceeded revenue, resulting in a 16% operating deficit.

Mission

To support artistic development, to provide exposure to emerging local visual artists, musicians, poets and other performing artists, and to offer Austin residents the full spectrum of traditional and contemporary Latino art.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $167,760

Program Service Revenue $41,625

Investment Income $62

Other Revenue $3,898

TOTAL REVENUE $213,345

Expense Breakdown

Grants Paid $7,500

Salaries & Benefits $56,539

Fundraising Expenses $45,134

Program Expenses $153,498

Other Expenses $184,350

TOTAL EXPENSES $248,389

Year-over-Year Comparison

	2024	2023	Change
Revenue	$213,345	$441,234	-0.5%
Expenses	$248,389	$215,373	+0.2%
Net Income	$-35,044	$225,861	-1.2%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

300

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
Lidia Perez	Treasurer	3.00	Officer Director	$0	$0	$0
Carolina Rangel	Secretary	3.00	Officer Director	$0	$0	$0
Dolores Garcia	Director	2.00	Director	$0	$0	$0
Carmen Alvarez	Director	2.00	Director	$0	$0	$0
Azucena Garcia	Director	2.00	Director	$0	$0	$0
Brian Joseph	Director	2.00	Director	$0	$0	$0
Lenny Hebert	Director	2.00	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
2025	$213,345	$248,389	$278,389	$-35,044
2024	$441,234	$215,373	$336,092	$225,861
2023	$316,291	$258,160	$121,149	$58,131

LA PENA INC