{"success":true,"data":{"_id":431527314,"filings":[{"Organization":{"value":null,"Person":["Ken Biron","Ralph Shupe","Tami Conrad","Jeanne Erzinger","Diane Swanson","Melonie Cochran","Nancy Lumbar","Susan Bost","Robert Hefner","Randy Wolfe","Sam Zicafoose"],"Title":["School Liason","Chairman","Vice Chair","Secretary","Treasurer","Sponsorship Coordinator","Board Member","Board Member","Board Member","Board Member","Board Member"],"Hours":[40.0,2.0,2.0,3.0,12.0,6.0,5.0,2.0,0.5,0.5,0.5],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Lacf is a funding source to help the mission in peru provide a christian education to over 200 children attending the roma lee courvisier school in reque, peru. this includes a christian education, health services to students and familes, and meals to students and faculty.","year":2024,"name":"LATIN AMERICAN CHILDRENS FUND INC","phone":8005770225,"website":"www.lacfperu.org","type":"990","affiliation":null,"foreign_countries":["Argentina","Bolivia","Brazil","Chile","Colombia","Ecuador","Falkland Islands","French Guiana","Guyana","Paraguay","Peru","Suriname","Uruguay","Venezuela"],"principal_officer":"Ralph Shupe","year_formation":1991,"state_legal_domicile":"MO","total_volunteers":30,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO Box 87, St Charles, MO, 63302, USA","city":"St Charles","state":"MO","country":"USA","zip_code":63302},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":209953,"Contributions":{"value":209953,"Other contributions":209953,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":196809,"Grant expense":{"value":192368,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":192368},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":4441,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2695,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":1746,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":192368,"Management And General Expenses":4441,"Fundraising Expenses":0}},"Assets":{"value":15246,"Non-interest bearing cash":15246,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":15246,"Net assets without donor restriction":15246,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9774349750265486,"percentile":0.8856901468586114},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06260448767105019,"percentile":0.5521985440661596},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.07746596954407572,"percentile":0.05760975729039244},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0099537854893086,"percentile":0.36255795839078114},"Revenue Growth":{"score":0.006210788109590845,"percentile":0.3974659077324334},"Asset Growth":{"score":-0.16993808992185122,"percentile":0.0644354211740575},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6445071605201378,"percentile":0.7279176415086605}},"source_xml":"202520939349301312_public.xml"},{"Organization":{"value":null,"Person":["Ken Biron","Paul Martorano","Nancy Lumbar","Melonie Cochran","Susan Bost","Robert Hefner","Randy Wolfe","Ralph Shupe","David K Young","Jeanne Erzinger"],"Title":["School Liason","Board Member","Donations Chair","Board Member","Board Member","Board Member","President","Vice President","Treasurer","Secretary"],"Hours":[20.0,5.0,15.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Lacf is a funding source to help the mission in peru provide a christian education to over 200 children attending the roma lee courvisier school in reque, peru. this includes a christian education, health services to students and familes, and meals to students and faculty.","year":2022,"name":"LATIN AMERICAN CHILDRENS FUND INC","phone":2105580999,"website":"www.lacfperu.org","type":"990","affiliation":null,"foreign_countries":["Argentina","Bolivia","Brazil","Chile","Colombia","Ecuador","Falkland Islands","French Guiana","Guyana","Paraguay","Peru","Suriname","Uruguay","Venezuela"],"principal_officer":"Randy Wolfe","year_formation":1991,"state_legal_domicile":"TX","total_volunteers":27,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"11118 Wurzbach Rd Ste 300, San Antonio, TX, 78230, USA","city":"San Antonio","state":"TX","country":"USA","zip_code":78230},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":133973,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":126152,"Contributions":{"value":126152,"Other contributions":126152,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":126240,"Grant expense":{"value":123535,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":123535},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":2705,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":243,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2462,"Bank Fees":852,"Wire Transfer Fees":1610},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":123535,"Management And General Expenses":2705,"Fundraising Expenses":0}},"Assets":{"value":3368,"Non-interest bearing cash":3368,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":3368,"Net assets without donor restriction":3368,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9785725602027884,"percentile":0.8874515640482386},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0006975711839685459,"percentile":0.3841785859641521},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.026679340937896073,"percentile":0.0343227789814559},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.726821384826452,"percentile":0.8890520986092465}},"source_xml":"202333199349331223_public.xml"},{"Organization":{"value":null,"Person":["Ken Biron","Ralph Shupe","Tami Conrad","Jeanne Erzinger","Diane Swanson","Melonie Cochran","Nancy Lumbar","Susan Bost","Robert Hefner","Sam Zicafoose"],"Title":["School Liason","Chairman","Vice Chair","Secretary","Treasurer","Sponsorship Coordinator","Board Member","Board Member","Board Member","Board Member"],"Hours":[40.0,2.0,2.0,3.0,12.0,6.0,2.0,5.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Lacf is a funding source to help the mission in peru provide a christian education to over 200 children attending the roma lee courvisier school in reque, peru. this includes a christian education, health services to students and familes, and meals to students and faculty.","year":2025,"name":"LATIN AMERICAN CHILDRENS FUND INC","phone":8005770225,"website":"www.lacfperu.org","type":"990","affiliation":null,"foreign_countries":["Argentina","Bolivia","Brazil","Chile","Colombia","Ecuador","Falkland Islands","French Guiana","Guyana","Paraguay","Peru","Suriname","Uruguay","Venezuela"],"principal_officer":"Ralph Shupe","year_formation":1991,"state_legal_domicile":"MO","total_volunteers":30,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"PO Box 87, St Charles, MO, 63302, USA","city":"St Charles","state":"MO","country":"USA","zip_code":63302},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":271937,"Contributions":{"value":271937,"Other contributions":271937,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":233085,"Grant expense":{"value":226790,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":226790},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6295,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1066,"Office expenses":861,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":4368},"Functional Expenses":{"value":null,"Program Service Expenses":226790,"Management And General Expenses":6295,"Fundraising Expenses":0}},"Assets":{"value":54098,"Non-interest bearing cash":54098,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":54098,"Net assets without donor restriction":54098,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9729926850719695,"percentile":0.8789125373591229},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14287132681466663,"percentile":0.6890683087277566},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.23209558744663963,"percentile":0.1306022987074848},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.061453295944860264,"percentile":0.5721687470704824},"Revenue Growth":{"score":0.08250701448374646,"percentile":0.7197329899819449},"Asset Growth":{"score":0.2987395480177001,"percentile":0.918999996355304},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7762205294639206,"percentile":0.9421680299289075}},"source_xml":"202630649349301408_public.xml"},{"Organization":{"value":null,"Person":["Ralph Shupe","Rachael Biron","Paul Martorano","Ken Biron","Nancy Lumbar","Randy Wolfe","David K Young","Jeanne Erzinger"],"Title":["Board Member","Board Member","Board Member","School Liason","Donations Chair","President","Treasurer","Secretary"],"Hours":[5.0,5.0,5.0,20.0,15.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide a christian education to over 200 children attending the roma lee courvisier school in reque, peru. this includes a christian education, health services to students and familes, and meals to students and faculty.","year":2020,"name":"LATIN AMERICAN CHILDRENS FUND INC","phone":2105580999,"website":"www.lacfperu.org","type":"990","affiliation":null,"foreign_countries":["Argentina","Bolivia","Brazil","Chile","Colombia","Ecuador","Falkland Islands","French Guiana","Guyana","Paraguay","Peru","Suriname","Uruguay","Venezuela"],"principal_officer":"Randy Wolfe","year_formation":1991,"state_legal_domicile":"MI","total_volunteers":100,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"11118 Wurzbach Rd Ste 300, San Antonio, TX, 78230, USA","city":"San Antonio","state":"TX","country":"USA","zip_code":78230},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":195174,"Contributions":{"value":195174,"Other contributions":195174,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":182805,"Grant expense":{"value":179394,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":179394},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":3411,"Management services":0,"Legal":0,"Accounting":128,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":228,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":3055,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":179394,"Management And General Expenses":3411,"Fundraising Expenses":0}},"Assets":{"value":18696,"Non-interest bearing cash":18696,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":18696,"Net assets without donor restriction":18696,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9813407729547879,"percentile":0.8918170430103196},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06337421992683452,"percentile":0.5537808770453498},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.10227291376056453,"percentile":0.06915139243923973},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7724232301096602,"percentile":0.93883828498737}},"source_xml":"202113199349329546_public.xml"},{"Organization":{"value":null,"Person":["Ken Biron","Paul Martorano","Nancy Lumbar","Melonie Cochran","Susan Bost","Robert Hefner","Randy Wolfe","Ralph Shupe","David K Young","Jeanne Erzinger"],"Title":["School Liason","Board Member","Donations Chair","Board Member","Board Member","Board Member","President","Vice President","Treasurer","Secretary"],"Hours":[30.0,5.0,15.0,5.0,5.0,5.0,5.0,5.0,10.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Lacf is a funding source to help the mission in peru provide a christian education to over 200 children attending the roma lee courvisier school in reque, peru. this includes a christian education, health services to students and familes, and meals to students and faculty.","year":2023,"name":"LATIN AMERICAN CHILDRENS FUND INC","phone":8005770225,"website":"www.lacfperu.org","type":"990","affiliation":null,"foreign_countries":["Argentina","Bolivia","Brazil","Chile","Colombia","Ecuador","Falkland Islands","French Guiana","Guyana","Paraguay","Peru","Suriname","Uruguay","Venezuela"],"principal_officer":"Ralph Shupe","year_formation":1991,"state_legal_domicile":"MO","total_volunteers":10,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO Box 87, St Charles, MO, 63302, USA","city":"St Charles","state":"MO","country":"USA","zip_code":63302},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":150024,"Contributions":{"value":150024,"Other contributions":150024,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":151290,"Grant expense":{"value":149213,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":149213},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":2077,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1174,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":903,"Bank Fee":325,"Wire Transfer fees":578},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":149213,"Management And General Expenses":2077,"Fundraising Expenses":0}},"Assets":{"value":2102,"Non-interest bearing cash":2102,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2102,"Net assets without donor restriction":2102,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9862713992993588,"percentile":0.899704349367211},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.008438649816029434,"percentile":0.3640386909353557},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.013893846255535726,"percentile":0.02818263959101575},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.08368878424414074,"percentile":0.1558576213730751},"Revenue Growth":{"score":-0.11348345936443952,"percentile":0.1302195976259928},"Asset Growth":{"score":-0.7244889514193495,"percentile":0.006305604392924019},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5608036163121589,"percentile":0.48940431162972914}},"source_xml":"202443049349301039_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Ken Biron","Ralph Shupe","Tami Conrad","Jeanne Erzinger","Diane Swanson","Melonie Cochran","Nancy Lumbar","Susan Bost","Robert Hefner","Sam Zicafoose"],"Title":["School Liason","Chairman","Vice Chair","Secretary","Treasurer","Sponsorship Coordinator","Board Member","Board Member","Board Member","Board Member"],"Hours":[40.0,2.0,2.0,3.0,12.0,6.0,2.0,5.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Lacf is a funding source to help the mission in peru provide a christian education to over 200 children attending the roma lee courvisier school in reque, peru. this includes a christian education, health services to students and familes, and meals to students and faculty.","year":2025,"name":"LATIN AMERICAN CHILDRENS FUND INC","phone":8005770225,"website":"www.lacfperu.org","type":"990","affiliation":null,"foreign_countries":["Argentina","Bolivia","Brazil","Chile","Colombia","Ecuador","Falkland Islands","French Guiana","Guyana","Paraguay","Peru","Suriname","Uruguay","Venezuela"],"principal_officer":"Ralph Shupe","year_formation":1991,"state_legal_domicile":"MO","total_volunteers":30,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"PO Box 87, St Charles, MO, 63302, USA","city":"St Charles","state":"MO","country":"USA","zip_code":63302},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":271937,"Contributions":{"value":271937,"Other contributions":271937,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":233085,"Grant expense":{"value":226790,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":226790},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6295,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1066,"Office expenses":861,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":4368},"Functional Expenses":{"value":null,"Program Service Expenses":226790,"Management And General Expenses":6295,"Fundraising Expenses":0}},"Assets":{"value":54098,"Non-interest bearing cash":54098,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":54098,"Net assets without donor restriction":54098,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9729926850719695,"percentile":0.8789125373591229},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14287132681466663,"percentile":0.6890683087277566},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.23209558744663963,"percentile":0.1306022987074848},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.061453295944860264,"percentile":0.5721687470704824},"Revenue Growth":{"score":0.08250701448374646,"percentile":0.7197329899819449},"Asset Growth":{"score":0.2987395480177001,"percentile":0.918999996355304},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7762205294639206,"percentile":0.9421680299289075}},"source_xml":"202630649349301408_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}