LATINO CENTER OF ART AND CULTURE (EIN 942365928) - 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

1976

Legal Domicile

Principal Officer

ALMA LOPEZ

Phone

9164465133

Tax Period

2023-07-01 to 2024-06-30

LATINO CENTER OF ART AND CULTURE, founded in 1976, is a small nonprofit in the Arts, Culture & Humanities sector that reported $400K in total revenue in fiscal year 2023. Revenue surged 42% from the prior year, signaling strong growth momentum.

Mission

TO FOSTER THE ARTISTIC, ECONOMIC AND CULTURAL DEVELOPMENT OF THE CHICANO/LATINO COMMUNITY IN THE GREATER SACRAMENTO AREA BY ENGAGING THE COMMUNITY IN ARTS PROGRAMMING REFLECTING THE CHICANO/LATINO EXPERIENCE.

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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 $346,990

Program Service Revenue $53,324

Investment Income $15

Other Revenue $0

TOTAL REVENUE $400,329

Expense Breakdown

Grants Paid $4,500

Salaries & Benefits $0

Fundraising Expenses $185

Program Expenses $345,621

Other Expenses $405,884

TOTAL EXPENSES $410,384

Year-over-Year Comparison

	2023	2022	Change
Revenue	$400,329	$281,277	+0.4%
Expenses	$410,384	N/A	N/A
Net Income	$-10,055	$281,277	-1.0%

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

250

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
ALMA LOPEZ	BOARD CHAIR	6.00	Officer Director	$0	$0	$0
MAX VARGAS	VICE CHAIR	3.00	Officer Director	$0	$0	$0
JUSTIN MATA	SECRETARY	6.00	Officer Director	$0	$0	$0
MARINA SERVANTEZ	TREASURER	3.00	Officer Director	$0	$0	$0
DAVID BISCHOFF	DIRECTOR	3.00	Director	$0	$0	$0
RAQUELA MEJIA	DIRECTOR	3.00	Director	$0	$0	$0
CANDELARIA VARGAS	DIRECTOR	3.00	Director	$0	$0	$0
DAVID BANUELOS	DIRECTOR	3.00	Director	$0	$0	$0
MARTA INDUNI	DIRECTOR	3.00	Director	$0	$0	$0
ARMANDO BOTELLO	DIRECTOR	3.00	Director	$0	$0	$0
JORGE RUIZ	DIRECTOR	6.00	Director	$0	$0	$0
MARIE ACOSTA	DIRECTOR EME	1.50	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	No data	No data	No data	No data
2024	$400,329	$410,384	$103,497	$-10,055
2023	$281,277	$275,823	$113,652	$5,454
2022	$216,003	$225,895	$108,199	$-9,892
2021	$625,163	$620,738	$76,429	$4,425
2020	$152,453	$231,999	$72,034	$-79,546
2019	$285,425	$215,517	$134,161	$69,908
2018	$222,777	$227,608	$64,179	$-4,831

LATINO CENTER OF ART AND CULTURE