LATINO COMMUNITY FOUNDATION (EIN 810564400) - 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

1989

Legal Domicile

Principal Officer

JULIAN CASTRO

Phone

4152364020

Tax Period

2023-01-01 to 2023-12-31

LATINO COMMUNITY FOUNDATION, founded in 1989, is a mid-sized nonprofit in the Human Services sector that reported $24.2M in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year. The organization ran a surplus of $11.6M, a strong 48% operating margin.

Mission

LCF EXISTS TO UNLEASH THE CIVIC AND ECONOMIC POWER OF LATINOS IN CALIFORNIA.

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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 $23,046,650

Program Service Revenue $0

Investment Income $1,149,336

Other Revenue $1,982

TOTAL REVENUE $24,197,968

Expense Breakdown

Grants Paid $7,131,000

Salaries & Benefits $3,463,612

Fundraising Expenses $531,541

Program Expenses $11,039,537

Other Expenses $1,959,450

TOTAL EXPENSES $12,554,062

Year-over-Year Comparison

	2023	2022	Change
Revenue	$24,197,968	$26,130,512	-0.1%
Expenses	$12,554,062	$10,526,822	+0.2%
Net Income	$11,643,906	$15,603,690	-0.3%

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

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

$718,261

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIEL SKAFF	CHAIR	4.00	Officer Director	$0	$0	$0
NORAMAY CADENA	TREASURER	4.00	Officer Director	$0	$0	$0
HONORABLE LYDIA VILLARREAL	SECRETARY	4.00	Officer Director	$0	$0	$0
BEATRIZ ACEVEDO	TRUSTEE	4.00	Director	$0	$0	$0
FRED ALVAREZ	TRUSTEE	2.00	Director	$0	$0	$0
FRED BLACKWELL	TRUSTEE	2.00	Director	$0	$0	$0
CRISANTEMA GALLARDO	TRUSTEE	2.00	Director	$0	$0	$0
ZAC GUEVARA	TRUSTEE	4.00	Director	$0	$0	$0
SONIA BASSHEVA MANJON	TRUSTEE	4.00	Director	$0	$0	$0
MARISA MORET	TRUSTEE	2.00	Director	$0	$0	$0
ANN O'LEARY	TRUSTEE	2.00	Director	$0	$0	$0
STACIE OLIVARES	TRUSTEE	2.00	Director	$0	$0	$0
JOSE ANTONIO RAMIREZ	TRUSTEE	2.00	Director	$0	$0	$0
STEVEN WOLFE PEREIRA	TRUSTEE	2.00	Director	$0	$0	$0
JACQUELINE MARTINEZ GARCEL	CHIEF EXECUTIVE OFFICER	40.00	Officer	$423,275	$48,122	$471,397
MARIA ZAYAS CARNES	CHIEF FINANCIAL OFFICER	40.00	Officer	$193,480	$53,384	$246,864
MARIYA CHERNYAK	SR VP PGRM/BRANDING (THRU 12/1/23)	40.00	Highest	$189,382	$22,150	$211,532
MARCELA MUNIZ	VP OF PHILANTHROPY	40.00	Highest	$165,185	$41,102	$206,287
CHRISTIAN ARANA	VP OF CIVIC POWER AND POLICY	40.00	Highest	$167,047	$20,460	$187,507
MAX VARGAS	VP OF ECONOMIC JUSTICE	40.00	Highest	$149,013	$12,227	$161,240
DIANA OTERO	SR DIR OF STRAT P'SHIPS & INNOV	40.00	Highest	$128,773	$10,582	$139,355

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	No data	No data	No data	No data
2023	$24,197,968	$12,554,062	$54,554,268	$11,643,906
2022	$26,130,512	$10,526,822	$40,505,366	$15,603,690
2021	$19,515,663	$8,598,260	$24,983,949	$10,917,403
2020	$15,949,364	$7,894,808	$14,005,000	$8,054,556
2019	$5,019,985	$4,603,366	$5,430,563	$416,619

LATINO COMMUNITY FOUNDATION