Latin American Perspectives Inc

Nonprofit profile at a glance

EIN
237425876
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Laguna Beach, CA, USA
Phone
9494972218
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Printing, Publishing

Official website

Reported finances

Revenue
$256,812
Expenses
$177,946
Assets
$1,240,352
Liabilities
$0

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

Leadership & pay

23 people listed

Executive titles in this filing

  • Steve Ellner (VICE PRESIDENT)
  • Rosalind Bresnahan (VICE PRESIDENT)
  • Ronald Chilcote (PRESIDENT)

Highest reported compensation

  • Steve Ellner (VICE PRESIDENT): $20,250 total reported compensation
  • Rosalind Bresnahan (VICE PRESIDENT): $15,600 total reported compensation
  • George Leddy (TREASURER): $12,000 total reported compensation

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

Overview

Mission

To encourage class analysis of sociocultural realties and polical strategies to tranform latin american sociapoiltical structures. We make a conscious effort to publish a diversity of politcal viewpoints.

What it reported doing in 2025

Publication of a bi-monthly scholarly journal circulated to approximately 12,000 individuals and organization in the academic community.

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 73
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.9%; rating input score 78
  • Program expense ratio: 93.6%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 82.6%; rating input score 83; 24th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.7%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 6.97; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 34.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 77.9% of revenue deployed · 93.6% of spending went to programs
  • Governance: 19 of 23 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $166K in reported program spending
  • Leadership: top reported pay $20K · 23 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.