Latin America Childrens Fund
Nonprofit profile at a glance
- EIN
- 841460267
- IRS 990-EZ coverage
- 2012–2015
- Forms available
- Form 990-EZ 2015
- Location
- Castle Rock, CO, USA
- Phone
- 3039064631
- Rating
- 46
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- International Economic Development
Reported finances
- Revenue
- $9,900
- Expenses
- $7,084
- Assets
- $5,315
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- Jeffrey Kahler (President)
People named in this filing
- Jeffrey Kahler (President)
- Vincent Beer (Sec)
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 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Financial support for the Merida Chidlren's Hime in Merida Mexico, a care giving and feeding program for poor children in the community
What it reported doing in 2015
Merida Children's Home feeds between 50 and 100 childeren daily in a before school and after school program as well as providing other activites at the facility
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: 66
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 28.4%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 0.75; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.3% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 26% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2012 to 2015
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.