FRIENDS OF LOS NINOS

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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

Principal Officer

Lori Leiser

Phone

6194476130

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF LOS NINOS, founded in 1981, is a micro nonprofit in the International Affairs sector that reported $43K in total revenue in fiscal year 2025. Revenue surged 146% from the prior year, signaling strong growth momentum. Expenses of $37K left a modest 14% surplus.

Mission

Education and Shelter to Children residing in Mexico

Program Service Accomplishments

Program 1

Expenses: $36,659 Revenue: $40,712

Also to provide tutition, uniforms, books, etc for students in primary to college level classes

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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 (2025)

Revenue Breakdown

Contributions & Grants $1,789

Program Service Revenue $0

Investment Income $40,712

Other Revenue $0

TOTAL REVENUE $42,501

Expense Breakdown

Grants Paid $36,659

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $36,659

Other Expenses $0

TOTAL EXPENSES $36,659

Year-over-Year Comparison

	2025	2024	Change
Revenue	$42,501	$17,251	+1.5%
Expenses	$36,659	$45,529	-0.2%
Net Income	$5,842	$-28,278	-1.2%

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
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
2025	$42,501	$36,659	$976,988	$5,842
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