Latin American Theological Seminary
Nonprofit profile at a glance
- EIN
- 270052575
- IRS 990-EZ coverage
- 2009–2023
- Forms available
- Form 990-EZ 2023
- Location
- La Puente, CA, USA
- Phone
- 6269681328
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Higher Education Institutions
Reported finances
- Revenue
- $144,541
- Expenses
- $117,242
- Assets
- $53,874
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- Rev Marty Harris (President)
People named in this filing
- Rev Marty Harris (President)
- Naomi Martinez (Member)
- Dr Graciela Morales-Scott (Secretary)
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 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Teach Theology
What it reported doing in 2023
Teach Theology to Future Ministers and Teachers
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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. Total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 82
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.3%; rating input score 72
- Program expense ratio: 89.1%; rating input score 89
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 18.9%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 0.46; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 1.7% per year; rating input score 100; 36th percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 39th percentile among comparable filings
- Asset growth: 8.1% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 72.3% of revenue deployed · 89.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $105K in reported program spending
- Leadership: top reported pay $0 · 17 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 15 filing years from 2009 to 2023
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.