FRIENDS OF LOS NINOS

EIN: 953437431 501(c)(3) International Affairs

SAN DIEGO, CA

Total Revenue
$14,825
Total Expenses
$31,195
Total Assets
N/A
Net Assets
N/A
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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
1981
Legal Domicile
CA
Principal Officer
Lori Leiser
Phone
6194476130
Tax Period
2023-01-01 to 2023-12-31

FRIENDS OF LOS NINOS, founded in 1981, is a micro nonprofit in the International Affairs sector that reported $15K in total revenue in fiscal year 2023. Revenue surged 486% from the prior year, signaling strong growth momentum. Expenses of $31K exceeded revenue, resulting in a 110% operating deficit.

Mission

Education and Shelter to Children residing in Mexico

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,813
Program Service Revenue $0
Investment Income $13,012
Other Revenue $0
TOTAL REVENUE $14,825

Expense Breakdown

Grants Paid $29,260
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $29,260
Other Expenses $1,935
TOTAL EXPENSES $31,195

Year-over-Year Comparison

2023 2022 Change
Revenue $14,825 $2,532 +4.9%
Expenses $31,195 $38,577 -0.2%
Net Income $-16,370 $-36,045 -0.5%
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

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Governance

Voting Members
2
Independent Members
2
Employees
N/A
Volunteers
2

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
2
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Lori Leiser PRESIDENT 40.00
Officer
$0 $0 $0
Barbara Van Meter CFO 20.00
Officer
$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
2023 $14,825 $31,195 No data $-16,370
2022 $2,532 $38,577 $1,002,626 $-36,045
2021 $1,147 $45,348 $1,038,689 $-44,201
2020 $7,128 $31,423 $1,082,848 $-24,295
2019 $705,242 $31,028 $1,107,111 $674,214
2018 $11,397 $20,034 $740,548 $-8,637
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