Civic Intelligence

Latin American Childrens Fund Inc

EIN 43-1527314 • 501(c)3 • St Charles, MO

Profile

LACF is a funding source to help the mission in Peru provide a Christian education, medical services and meals to over 200 children and faculty at the Rome Lee Courvisier School in Reque, Peru, South America.

PO Box 87St Charles, MO 63302

www.lacfperu.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

96th percentile

255%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

77th percentile

30%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$54,098

Up $38,852 (+255%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$54,098

Up $38,852 (+255%) from 2024

Revenue

Up

$271,937

Up $61,984 (+30%) from 2024

Expenses

Up

$233,085

Up $36,276 (+18%) from 2024

Net Income

Up

$38,852

Up $25,708 (+196%) from 2024

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2010: $16,803Liabilities 2010: $0Net Assets 2010: $16,8032010Assets 2011: $12,340Liabilities 2011: $0Net Assets 2011: $12,3402011Assets 2012: $15,707Liabilities 2012: $0Net Assets 2012: $15,7072012Assets 2013: $11,733Liabilities 2013: $0Net Assets 2013: $11,7332013Assets 2014: $15,771Liabilities 2014: $0Net Assets 2014: $15,7712014Assets 2015: $33,252Liabilities 2015: $0Net Assets 2015: $33,2522015Assets 2016: $20,671Liabilities 2016: $0Net Assets 2016: $20,6712016Assets 2017: $28,119Liabilities 2017: $0Net Assets 2017: $28,1192017Assets 2018: $14,388Liabilities 2018: $0Net Assets 2018: $14,3882018Assets 2019: $6,327Liabilities 2019: $0Net Assets 2019: $6,3272019Assets 2020: $18,696Liabilities 2020: $0Net Assets 2020: $18,6962020Assets 2021: $3,456Liabilities 2021: $0Net Assets 2021: $3,4562021Assets 2022: $3,368Liabilities 2022: $0Net Assets 2022: $3,3682022Assets 2023: $2,102Liabilities 2023: $0Net Assets 2023: $2,1022023Assets 2024: $15,246Liabilities 2024: $0Net Assets 2024: $15,2462024Assets 2025: $54,098Liabilities 2025: $0Net Assets 2025: $54,0982025

Highlighted filing

2025

Assets$54,098
Liabilities$0
Net Assets$54,098

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $279,277Expenses 2010: $275,420Net Income 2010: $3,8572010Revenue 2011: $214,920Expenses 2011: $220,198Net Income 2011: -$5,2782011Revenue 2012: $223,146Expenses 2012: $219,779Net Income 2012: $3,3672012Revenue 2013: $246,349Expenses 2013: $250,323Net Income 2013: -$3,9742013Revenue 2014: $203,732Expenses 2014: $199,694Net Income 2014: $4,0382014Revenue 2015: $200,388Expenses 2015: $182,907Net Income 2015: $17,4812015Revenue 2016: $181,173Expenses 2016: $193,985Net Income 2016: -$12,8122016Revenue 2017: $176,718Expenses 2017: $175,392Net Income 2017: $1,3262017Revenue 2018: $160,755Expenses 2018: $167,725Net Income 2018: -$6,9702018Revenue 2019: $157,357Expenses 2019: $165,544Net Income 2019: -$8,1872019Revenue 2020: $195,174Expenses 2020: $182,805Net Income 2020: $12,3692020Revenue 2021: $138,816Expenses 2021: $154,056Net Income 2021: -$15,2402021Revenue 2022: $126,152Expenses 2022: $126,240Net Income 2022: -$882022Revenue 2023: $150,024Expenses 2023: $151,290Net Income 2023: -$1,2662023Revenue 2024: $209,953Expenses 2024: $196,809Net Income 2024: $13,1442024Revenue 2025: $271,937Expenses 2025: $233,085Net Income 2025: $38,8522025

Highlighted filing

2025

Revenue$271,937
Expenses$233,085
Net Income$38,852

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$2.72$2.33$0.39
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$2.10$1.97$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$1.50$1.51$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$1.26$1.26$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$1.39$1.54$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$1.95$1.83$0.12
2019Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$1.57$1.66$0.08
2018Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$1.61$1.68$0.07
2017Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$1.77$1.75$0.01
2016Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$1.81$1.94$0.13
2015Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$2.00$1.83$0.17
2014Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$2.04$2.00$0.04
2013Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$2.46$2.50$0.04
2012Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$2.23$2.20$0.03
2011Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$2.15$2.20$0.05
2010Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$2.79$2.75$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 5, 2026
Return Version
2025v4.0
Gross Receipts
$271,937
Mission and Program Overview

Mission

LACF is a funding source to help the mission in Peru provide a Christian education, medical services and meals to over 200 children and faculty at the Rome Lee Courvisier School in Reque, Peru, South America.

LACF is a funding source to help the mission in Peru provide a Christian education to over 200 children attending the Roma Lee Courvisier School in Reque, Peru. This includes a Christian education, health services to students and familes, and meals to students and faculty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$15,246$54,098▲ $38,852
Total Assets$15,246$54,098▲ $38,852
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,246$54,098▲ $38,852
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$15,246$54,098▲ $38,852
Total Liabilities and Net Assets / Fund Balance$15,246$54,098▲ $38,852
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ralph ShupeChairman
Tami ConradVice Chair
Nancy LumbarBoard Member
Robert HefnerBoard Member
Sam ZicafooseBoard Member
Susan BostBoard Member
Ken BironSchool Liason
Jeanne ErzingerSecretary
Melonie CochranSponsorship Coordinator
Diane SwansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$271,937
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$271,937
Change in Net Assets
$38,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$226,790
Other Expenses$6,295
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$226,790--$226,790
All Other Expenses-$4,368-$4,368
Advertising-$1,066-$1,066
Office Expenses-$861-$861
Total Functional Expenses$226,790$6,295$0$233,085
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 8A

Latin American Children's Fund has regular online, in person , or telephone board meetings and all information is shared with board members via email. Meeting minutes are reviewed and approved by a voting majority.

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

Form 990 Part VI, Section B line 11B A copy of the 990 for Latin American Children's Fund Inc was emailed to each of the board members for review and approval prior to submission to the IRS.

Form 990, Part VI, Section B, Line 12C

Form 990 Part VI , Section B line 12c The policy was adoption in 2018 to prevent any conflict of interest questions. All donations are given through checks made payable to the organization, through electronic drafts, or through donations placed on our online giving platform. All donations are transferred into the bank account in the name of the organization

Form 990, Part VI, Section C, Line 19

Each are available upon written request to LACF, Attn: Documents Request, PO Box 87 St Charles, MO 63302

Form 990, Part VI, Section C, Line 20

Diane Swanson, (636)541-5326 PO Box 87, St Charles, MO 63302

Filing and Contact Details

Filer

Filer Name
Latin American Childrens Fund Inc
EIN
43-1527314
Phone
8005770225
Address
PO Box 87, St Charles, MO 63302

Signing Officer

Name
Ralph Shupe
Title
Chairman
Phone
3046638762
Signed
2026-03-05

Organization Details

Principal Officer
Ralph Shupe
Formed
1991
Legal Domicile
Mo
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
30
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6

Volunteers include the 10 board members plus those from the USA that go on short term (approximately 10 day) mission trips to the Roma Lee Courvisier School each year. 30 is an estimate.

Raw XML Appendix387 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0LACF is a funding source to help the mission in Peru provide a Christian education to over 200 children attending the Roma Lee Courvisier School in Reque, Peru. This includes a Christian education, health services to students and familes, and meals to students and faculty.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01066
IRS990/AdvertisingGrp/TotalAmt01066
IRS990/AllOtherContributionsAmt0271937
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04368
IRS990/AllOtherExpensesGrp/TotalAmt04368
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd00
IRS990/BooksInCareOfDetail/PersonNm0Diane Swanson
IRS990/BooksInCareOfDetail/PhoneNum06365415326
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 87
IRS990/BooksInCareOfDetail/USAddress/CityNm0St Charles
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd063302
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt015246
IRS990/CashNonInterestBearingGrp/EOYAmt054098
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0271937
IRS990/CYGrantsAndSimilarPaidAmt0226790
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt06295
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt038852
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0233085
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0271937
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Cover Expenses salaries and other costs associated with the operation of the Roma Lee Courvisier School in Reque Peru
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0200105
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignGrantsGrp/ProgramServicesAmt0226790
IRS990/ForeignGrantsGrp/TotalAmt0226790
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt412
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt56
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0Ken Biron
IRS990/Form990PartVIISectionAGrp/PersonNm1Ralph Shupe
IRS990/Form990PartVIISectionAGrp/PersonNm2Tami Conrad
IRS990/Form990PartVIISectionAGrp/PersonNm3Jeanne Erzinger
IRS990/Form990PartVIISectionAGrp/PersonNm4Diane Swanson
IRS990/Form990PartVIISectionAGrp/PersonNm5Melonie Cochran
IRS990/Form990PartVIISectionAGrp/PersonNm6Nancy Lumbar
IRS990/Form990PartVIISectionAGrp/PersonNm7Susan Bost
IRS990/Form990PartVIISectionAGrp/PersonNm8Robert Hefner
IRS990/Form990PartVIISectionAGrp/PersonNm9Sam Zicafoose
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0School Liason
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sponsorship Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0271937
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MO
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LACF is a funding source to help the mission in Peru provide a Christian education, medical services and meals to over 200 children and faculty at the Rome Lee Courvisier School in Reque, Peru, South America.
IRS990/MoreThan5000KToIndividualsInd01
IRS990/MoreThan5000KToOrgInd01
IRS990/NetAssetsOrFundBalancesBOYAmt015246
IRS990/NetAssetsOrFundBalancesEOYAmt054098
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt015246
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt054098
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0861
IRS990/OfficeExpensesGrp/TotalAmt0861
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Bank Fees including Wire Transfer fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/TotalAmt00
IRS990/OtherOrganizationDsc01
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Ralph Shupe
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Money used to provide direct assistance to two missionaries who live on campus at the Roma Lee Courvisier School in Reque, Peru
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt026685
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0209953
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0192368
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt04441
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt013144
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0196809
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0209953
IRS990/ReconcilationRevenueExpnssAmt038852
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0271937
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0209953
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0150024
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0126152
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0151735
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0909801
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt0909801
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0271937
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0209953
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0150024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0126152
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0151735
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0909801
IRS990ScheduleA/TotalSupportAmt0909801
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt026685
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0Wire Transfers and Check payment
IRS990ScheduleF/ForeignIndividualsGrantsGrp/NonCashAssistanceAmt00
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt01
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0South America
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0Money used to provide direct assistance to two missionaries who live on campus at the Roma Lee Courvisier School in Reque, Peru
IRS990ScheduleF/ForeignIndividualsGrantsGrp/ValuationMethodUsedDesc0Monetary
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0200105
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Wire Transfers
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Cover Expenses, salaries and other costs associated with the operation of the Roma Lee Courvisier School in Reque, Peru
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0South America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0Monetary
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Volunteers include the 10 board members plus those from the USA that go on short term (approximately 10 day) mission trips to the Roma Lee Courvisier School each year. 30 is an estimate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Latin American Children's Fund has regular online, in person , or telephone board meetings and all information is shared with board members via email. Meeting minutes are reviewed and approved by a voting majority.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 Part VI, Section B line 11B A copy of the 990 for Latin American Children's Fund Inc was emailed to each of the board members for review and approval prior to submission to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 Part VI , Section B line 12c The policy was adoption in 2018 to prevent any conflict of interest questions. All donations are given through checks made payable to the organization, through electronic drafts, or through donations placed on our online giving platform. All donations are transferred into the bank account in the name of the organization
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Each are available upon written request to LACF, Attn: Documents Request, PO Box 87 St Charles, MO 63302
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Diane Swanson, (636)541-5326 PO Box 87, St Charles, MO 63302
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 20
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt015246
IRS990/TotalAssetsEOYAmt054098
IRS990/TotalAssetsGrp/BOYAmt015246
IRS990/TotalAssetsGrp/EOYAmt054098
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0271937
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06295
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0226790
IRS990/TotalFunctionalExpensesGrp/TotalAmt0233085
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt015246
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt054098
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0226790
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0271937
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt015246
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt054098
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07715 NW 105th Terrace
IRS990/USAddress/CityNm0Oklahoma City
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd073162
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.lacfperu.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Ralph Shupe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum03046638762
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LATIN AMERICAN CHILDRENS FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0LATI
ReturnHeader/Filer/EIN0431527314
ReturnHeader/Filer/PhoneNum08005770225
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 87
ReturnHeader/Filer/USAddress/CityNm0St Charles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063302
ReturnHeader/ReturnTs02026-03-04T19:36:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.