Civic Intelligence

Latin American Perspectives Inc

EIN 23-7425876 • 501(c)3 • Laguna Beach, CA

Profile

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.

1940 San Remo DriveLaguna Beach, CA 92651

www.latinamericanperspectives.com/home

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

66th percentile

0.08x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

7th percentile

-36%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

76th percentile

31%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$644,733

Up $50,804 (+8.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$644,733

Up $50,804 (+8.6%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin68th percentile

Revenue

Up

$190,599

Up $46,971 (+33%) from 2023

Expenses

Down

$186,907

Down $10,339 (-5.2%) from 2023

Net Income

Up

$3,692

Up $57,310 (+107%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2013: $391,946Liabilities 2013: $4,742Net Assets 2013: $387,2042013Assets 2014: $463,533Liabilities 2014: $6,125Net Assets 2014: $457,4082014Assets 2015: $487,224Liabilities 2015: $774Net Assets 2015: $486,4502015Assets 2016: $496,440Liabilities 2016: $0Net Assets 2016: $496,4402016Assets 2017: $611,176Liabilities 2017: $0Net Assets 2017: $611,1762017Assets 2018: $613,976Liabilities 2018: $0Net Assets 2018: $613,9762018Assets 2019: $788,193Liabilities 2019: $0Net Assets 2019: $788,1932019Assets 2020: $507,878Liabilities 2020: $20,644Net Assets 2020: $487,2342020Assets 2021: $654,961Liabilities 2021: $0Net Assets 2021: $654,9612021Assets 2022: $475,924Liabilities 2022: $0Net Assets 2022: $475,9242022Assets 2023: $593,929Liabilities 2023: $0Net Assets 2023: $593,9292023Assets 2024: $644,733Liabilities 2024: $0Net Assets 2024: $644,7332024

Highlighted filing

2024

Assets$644,733
Liabilities$0
Net Assets$644,733
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2013: $183,147Expenses 2013: $134,454Net Income 2013: $48,6932013Revenue 2014: $210,556Expenses 2014: $140,941Net Income 2014: $69,6152014Revenue 2015: $202,402Expenses 2015: $144,977Net Income 2015: $57,4252015Revenue 2016: $213,776Expenses 2016: $225,327Net Income 2016: -$11,5512016Revenue 2017: $214,351Expenses 2017: $151,367Net Income 2017: $62,9842017Revenue 2018: $208,953Expenses 2018: $157,529Net Income 2018: $51,4242018Revenue 2019: $200,913Expenses 2019: $182,557Net Income 2019: $18,3562019Revenue 2020: $262,559Expenses 2020: $222,659Net Income 2020: $39,9002020Revenue 2021: $213,612Expenses 2021: $167,584Net Income 2021: $46,0282021Revenue 2022: $156,187Expenses 2022: $209,413Net Income 2022: -$53,2262022Revenue 2023: $143,628Expenses 2023: $197,246Net Income 2023: -$53,6182023Revenue 2024: $190,599Expenses 2024: $186,907Net Income 2024: $3,6922024

Highlighted filing

2024

Revenue$190,599
Expenses$186,907
Net Income$3,692
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$644,733
Liabilities
$0
Net assets
$644,733
Revenue
$190,599
Expenses
$186,907
Net income
$3,692
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.45$0.00$6.45$1.91$1.87$0.04
2023Detailed filing. Detailed filing data is available for this year.$5.94$0.00$5.94$1.44$1.97$0.54
2022Detailed filing. Detailed filing data is available for this year.$4.76$0.00$4.76$1.56$2.09$0.53
2021Detailed filing. Detailed filing data is available for this year.$6.55$0.00$6.55$2.14$1.68$0.46
2020Detailed filing. Detailed filing data is available for this year.$5.08$0.21$4.87$2.63$2.23$0.40
2019Detailed filing. Detailed filing data is available for this year.$7.88$0.00$7.88$2.01$1.83$0.18
2018Detailed filing. Detailed filing data is available for this year.$6.14$0.00$6.14$2.09$1.58$0.51
2017Detailed filing. Detailed filing data is available for this year.$6.11$0.00$6.11$2.14$1.51$0.63
2016Detailed filing. Detailed filing data is available for this year.$4.96$0.00$4.96$2.14$2.25$0.12
2015Detailed filing. Detailed filing data is available for this year.$4.87$0.01$4.86$2.02$1.45$0.57
2014Detailed filing. Detailed filing data is available for this year.$4.64$0.06$4.57$2.11$1.41$0.70
2013Detailed filing. Detailed filing data is available for this year.$3.92$0.05$3.87$1.83$1.34$0.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 11, 2025
Return Version
2024v5.0
Gross Receipts
$190,599
Mission and Program Overview

Mission

To encourage class analysis of sociocultural realities and politcal strategies to transform latin american sociopolitical structures. We make a conscious effort to publish a diversity of political viewpoints.

Publish educational journal concerning current issues in latin america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$559,705$607,056▲ $47,351
Savings and Temporary Cash Investments$31,756$35,450▲ $3,694
Cash and Non-Interest-Bearing Accounts$2,468$2,227▼ $241
Land, Buildings, and Equipment, Net-$0-
Total Assets$593,929$644,733▲ $50,804
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$593,929$644,733▲ $50,804
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$593,929$644,733▲ $50,804
Total Liabilities and Net Assets / Fund Balance$593,929$644,733▲ $50,804
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Steve EllnerVice President$19,875$19,875
Alexander ScottMember$18,160$18,160
Rosalind BresnahanVice President$15,600$15,600
George LeddyTreasurer$10,487$10,487
Hilary GoodfriendMember$5,715$5,715

Board Members and Trustees

NameTitle
Ronald ChilcotePresident
Alfonso GonzalesMember
Andrew SmolskiMember
Felipe Antunes de OliveiraMember
Fran ChilcoteMember
Jean DiazMember
Joana Salem VasconcelosMember
Jonathan RitterMember
Kristi WilsonMember
Nemer NarchiMember
Paulo SimoesMember
Rhonda NeugebauerMember
Richard HarrisMember
Tamar Diana WilsonMember
Timothy HardingMember
Tomas Crowder TaraborrelliMember
William BollingerMember
Marjorie BraySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$157,373
Investment Income
$33,226
Other Revenue
$0
Change in Net Assets
$3,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$136,694
Other Expenses$50,213
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$64,122--$64,122
Other Salaries and Wages$62,658--$62,658
Fees for Services Other$36,645$2,758-$39,403
Payroll Taxes$8,511--$8,511
Office Expenses$1,750$3,512-$5,262
Fees for Services Accounting-$2,050-$2,050
Conferences and Meetings-$2,000-$2,000
Other Employee Benefits$1,403--$1,403
Fees for Services Legal$948--$948
Advertising$550--$550
Total Functional Expenses$176,587$10,320$0$186,907
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“A family relationship exists between ronald chilcote and frances chilcote”

Form 990, Part VI, Section B, Line 11B

“The form 990 is prepared by the organization's outside accounting firm based on information provided by management. Once a draft of the return is available, it is reviewed by management with any changes or revisions incorporated into the filing. The revised return is then submitted to the baord of directors for their review and approval prior to submitting to the irs.”

Form 990, Part VI, Section B, Line 15

“The board sets the compensation of the officers”

Form 990, Part VI, Section C, Line 19

“No documents are avilable to the public”

Filing and Contact Details

Filer

Filer Name
Latin American Perspectives Inc
EIN
23-7425876
Phone
9494972218
Address
1940 San Remo Drive, Laguna Beach, CA 92651

Signing Officer

Name
Ronald H Chilcote
Title
President/director
Phone
9494972218
Signed
2025-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald H Chilcote
Formed
1974
Legal Domicile
CA
Voting Board Members
23
Independent Board Members
19
Employees
6
Volunteers
120

Preparer

Firm
My Accountant Sharon
Address
26026 Majorca, Lake Forest, CA 92630
Preparer
Sharon Carton
Phone
9492120239
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Payroll Processing fees”

Raw XML AppendixShowing 400 of 498 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AdvertisingGrp/TotalAmt0550
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0RONALD CHILCOTE
IRS990/BooksInCareOfDetail/PhoneNum09494949722
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01940 San Remo Drive
IRS990/BooksInCareOfDetail/USAddress/CityNm0Laguna Beach
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092651
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IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm0Steve Ellner
IRS990/Form990PartVIISectionAGrp/PersonNm1Alexander Scott
IRS990/Form990PartVIISectionAGrp/PersonNm2Rosalind Bresnahan
IRS990/Form990PartVIISectionAGrp/PersonNm3George Leddy
IRS990/Form990PartVIISectionAGrp/PersonNm4Hilary Goodfriend
IRS990/Form990PartVIISectionAGrp/PersonNm5Felipe Antunes de Oliveira
IRS990/Form990PartVIISectionAGrp/PersonNm6William Bollinger
IRS990/Form990PartVIISectionAGrp/PersonNm7Marjorie Bray
IRS990/Form990PartVIISectionAGrp/PersonNm8Fran Chilcote
IRS990/Form990PartVIISectionAGrp/PersonNm9Ronald Chilcote
IRS990/Form990PartVIISectionAGrp/PersonNm10Tomas Crowder Taraborrelli
IRS990/Form990PartVIISectionAGrp/PersonNm11Kristi Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm12Jean Diaz
IRS990/Form990PartVIISectionAGrp/PersonNm13Alfonso Gonzales
IRS990/Form990PartVIISectionAGrp/PersonNm14Timothy Harding
IRS990/Form990PartVIISectionAGrp/PersonNm15Richard Harris
IRS990/Form990PartVIISectionAGrp/PersonNm16Nemer Narchi
IRS990/Form990PartVIISectionAGrp/PersonNm17Rhonda Neugebauer
IRS990/Form990PartVIISectionAGrp/PersonNm18Jonathan Ritter
IRS990/Form990PartVIISectionAGrp/PersonNm19Joana Salem Vasconcelos
IRS990/Form990PartVIISectionAGrp/PersonNm20Paulo Simoes
IRS990/Form990PartVIISectionAGrp/PersonNm21Andrew Smolski
IRS990/Form990PartVIISectionAGrp/PersonNm22Tamar Diana Wilson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt019875
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22MEMBER
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IRS990/FormationYr01974
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/MissionDesc0TO 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.
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IRS990/OfficeExpensesGrp/TotalAmt05262
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/PartialLiquidationInd00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0188686
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0167926
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0167926
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IRS990/ScheduleBRequiredInd00
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