Institute for Central American Studies

Nonprofit profile at a glance

EIN
943148520
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2012
Location
Kensington, CA, USA
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Reported finances

Revenue
$113,077
Expenses
$83,374
Assets
$132,004
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Rachel Goldman Sklar (President)

People named in this filing

  • Rachel Goldman Sklar (President)
  • Angela Rogers (Secretary)
  • Kyle Virgien (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Charitable

What it reported doing in 2025

Asociación La Esperanza Granada, del Pali de La Villa media cuadra al norte, Granada, Nicaragua: Provided uniforms & supplies to 82 high school students ($6,220.75); provided supplies, tuition, and life skills training to 29 university students ($12,355.99); provided learning center resources, english classes, and computer equipment benefiting 218 students ($63,306.31); provided funds for water electricity internet phone and administrative expenses for La Esperanza Granada staff which benefitted 329 students and more than 200 families ($102.00).

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 100
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.2%; rating input score 0
  • Program expense ratio: 0.2%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 26.3%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.58; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -92.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 0.2% of revenue deployed · 0.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $189 in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.