Liga International (EIN 956111639) - 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

1934

Legal Domicile

Phone

9493224397

Tax Period

2025-01-01 to 2025-12-31

Liga International, founded in 1934, is a micro nonprofit in the International Affairs sector that reported $79K in total revenue in fiscal year 2025. Revenue fell 64% from the prior year — a significant decline worth monitoring. Expenses of $167K exceeded revenue, resulting in a 113% operating deficit.

Mission

Provide medical, dental and vision care to the needy in rural Mexico. Operating clinics, transporting medical personnel, medications, and supplies to Mexico. Provide care to over 6,000 indigent people at no charge.

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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 $15,555

Program Service Revenue $42,618

Investment Income $20,452

Other Revenue $0

TOTAL REVENUE $78,625

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $165,641

Other Expenses $167,480

TOTAL EXPENSES $167,480

Year-over-Year Comparison

	2025	2024	Change
Revenue	$78,625	$218,752	-0.6%
Expenses	$167,480	$198,347	-0.2%
Net Income	$-88,855	$20,405	-5.4%

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

N/A

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
Kathleen Morris	Director	1.00	Director	$0	$0	$0
Stephen Blythe CPA	Director	20.00	Director	$0	$0	$0
Heidi Heflin	Director	1.00	Director	$0	$0	$0
Ellen Paige	Director	1.00	Director	$0	$0	$0
Cheryl Mitchell	Director	1.00	Director	$0	$0	$0
Dolores Serrano RN	Director	1.00	Director	$0	$0	$0
Steven Strauss	President	20.00	Officer	$0	$0	$0
Pat Spier RN	Advisor	1.00	Officer	$0	$0	$0
Pat Savage	Director	10.00	Officer	$0	$0	$0
Diane Stokes	Secretary	1.00	Officer	$0	$0	$0
Bianca Mettey	Vice President	10.00	Officer	$0	$0	$0
Russell Calverley	Past President	1.00	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	$78,625	$167,480	$1,280,547	$-88,855
2024	$218,752	$198,347	$1,328,852	$20,405
2023	$266,485	$180,673	$1,303,164	$85,812
2022	$215,984	$208,823	$1,241,842	$7,161
2021	$209,783	$188,514	$1,234,681	$21,269
2020	$533,598	$206,097	$1,213,412	$327,501
2019	$247,714	$180,871	$885,911	$66,843
2018	$367,188	$270,171	$819,068	$97,017

Liga International