Civic Intelligence

Latin American Studies Association

EIN 52-0882881 • 501(c)3 • Pittsburgh, PA

Profile

To foster intellectual discussion, research, and teaching on latin america, the caribbean, and its people throughout the americas, promote the interests of its diverse membership, and encourage civic engagement through network building and public debate.

4338 Bigelow BlvdPittsburgh, PA 15213

lasa.international.pitt.edu

Siviq Scores

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

Liabilities / Assets

51st percentile

0.19x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.79x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

11th percentile

-21%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

49th percentile

$182,157

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

45th percentile

2.9%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

2.7%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$10,527,520

Up $295,266 (+2.9%) from 2024

Liabilities

Up

$1,958,958

Up $886,500 (+83%) from 2024

Net Assets

Down

$8,568,562

Down $591,234 (-6.5%) from 2024

Revenue

Up

$2,464,190

Up $64,072 (+2.7%) from 2024

Expenses

Up

$2,986,971

Up $17,153 (+0.6%) from 2024

Net Income

Up

-$522,781

Up $46,919 (+8.2%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $5,464,717Liabilities 2011: $250,050Net Assets 2011: $5,214,6672011Assets 2012: $6,239,367Liabilities 2012: $242,192Net Assets 2012: $5,997,1752012Assets 2013: $6,681,888Liabilities 2013: $256,196Net Assets 2013: $6,425,6922013Assets 2014: $7,032,618Liabilities 2014: $238,774Net Assets 2014: $6,793,8442014Assets 2015: $7,158,055Liabilities 2015: $345,808Net Assets 2015: $6,812,2472015Assets 2016: $8,439,223Liabilities 2016: $680,598Net Assets 2016: $7,758,6252016Assets 2017: $9,091,624Liabilities 2017: $598,152Net Assets 2017: $8,493,4722017Assets 2018: $9,280,539Liabilities 2018: $550,998Net Assets 2018: $8,729,5412018Assets 2019: $10,150,786Liabilities 2019: $945,118Net Assets 2019: $9,205,6682019Assets 2020: $10,143,502Liabilities 2020: $564,310Net Assets 2020: $9,579,1922020Assets 2021: $11,609,673Liabilities 2021: $656,244Net Assets 2021: $10,953,4292021Assets 2022: $9,912,648Liabilities 2022: $644,005Net Assets 2022: $9,268,6432022Assets 2023: $9,913,358Liabilities 2023: $1,243,363Net Assets 2023: $8,669,9952023Assets 2024: $10,232,254Liabilities 2024: $1,072,458Net Assets 2024: $9,159,7962024Assets 2025: $10,527,520Liabilities 2025: $1,958,958Net Assets 2025: $8,568,5622025

Highlighted filing

2025

Assets$10,527,520
Liabilities$1,958,958
Net Assets$8,568,562

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,287,904Expenses 2011: $1,409,041Net Income 2011: -$121,1372011Revenue 2012: $1,509,483Expenses 2012: $1,280,403Net Income 2012: $229,0802012Expenses 2013: $1,389,8422013Revenue 2014: $1,611,866Expenses 2014: $1,493,117Net Income 2014: $118,7492014Revenue 2015: $1,706,790Expenses 2015: $1,571,017Net Income 2015: $135,7732015Revenue 2016: $2,633,502Expenses 2016: $2,107,318Net Income 2016: $526,1842016Revenue 2017: $2,131,531Expenses 2017: $2,022,839Net Income 2017: $108,6922017Revenue 2018: $3,007,598Expenses 2018: $2,890,808Net Income 2018: $116,7902018Revenue 2019: $3,163,044Expenses 2019: $2,055,015Net Income 2019: $1,108,0292019Revenue 2020: $2,273,690Expenses 2020: $1,828,290Net Income 2020: $445,4002020Revenue 2021: $2,613,565Expenses 2021: $1,941,521Net Income 2021: $672,0442021Revenue 2022: $2,983,030Expenses 2022: $2,389,509Net Income 2022: $593,5212022Revenue 2023: $1,546,965Expenses 2023: $2,774,146Net Income 2023: -$1,227,1812023Revenue 2024: $2,400,118Expenses 2024: $2,969,818Net Income 2024: -$569,7002024Revenue 2025: $2,464,190Expenses 2025: $2,986,971Net Income 2025: -$522,7812025

Highlighted filing

2025

Revenue$2,464,190
Expenses$2,986,971
Net Income-$522,781

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.5$1.96$8.57$2.46$2.99$0.52
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$1.07$9.16$2.40$2.97$0.57
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.91$1.24$8.67$1.55$2.77$1.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.91$0.64$9.27$2.98$2.39$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$0.66$11.0$2.61$1.94$0.67
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.56$9.58$2.27$1.83$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$0.95$9.21$3.16$2.06$1.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.28$0.55$8.73$3.01$2.89$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.09$0.60$8.49$2.13$2.02$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.44$0.68$7.76$2.63$2.11$0.53
2015Detailed filing. Detailed filing data is available for this year.$7.16$0.35$6.81$1.71$1.57$0.14
2014Detailed filing. Detailed filing data is available for this year.$7.03$0.24$6.79$1.61$1.49$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.68$0.26$6.43$1.39
2012Summary only. Only limited summary data is available for this year.$6.24$0.24$6.00$1.51$1.28$0.23
2011Summary only. Only limited summary data is available for this year.$5.46$0.25$5.21$1.29$1.41$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 23, 2026
Return Version
2024v5.5
Gross Receipts
$2,692,173
Mission and Program Overview

Mission

To foster intellectual discussion, research, and teaching on latin america, the caribbean, and its people throughout the americas, promote the interests of its diverse membership, and encourage civic engagement through network building and public debate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,954,593$7,373,857▲ $419,264
Land, Buildings, and Equipment, Net$2,645,670$2,589,249▼ $56,421
Accounts Receivable$255,980$284,073▲ $28,093
Cash and Non-Interest-Bearing Accounts$124,358$166,195▲ $41,837
Prepaid Expenses and Deferred Charges$71,100$68,229▼ $2,871
Savings and Temporary Cash Investments$180,553$45,917▼ $134,636
Total Assets$10,232,254$10,527,520▲ $295,266
Liabilities
Deferred Revenue$732,958$1,473,333▲ $740,375
Other Liabilities$268,999$397,333▲ $128,334
Accounts Payable and Accrued Expenses$70,501$88,292▲ $17,791
Total Liabilities$1,072,458$1,958,958▲ $886,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,346,081$5,729,290▼ $616,791
Net Assets With Donor Restrictions$2,813,715$2,839,272▲ $25,557
Total Net Assets Fund Balance$9,159,796$8,568,562▼ $591,234
Total Liabilities and Net Assets / Fund Balance$10,232,254$10,527,520▲ $295,266

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,170,191$373,926$2,544,117
Land$242,091-$242,091
Equipment$77,397$114,428$191,825
Other Land Buildings$99,570$82,891$182,461

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,885,972$31,571▲ $503,160$65,234$5,261,690
2023$3,952,549$43,814▲ $1,389,009$178,035$4,885,972
2022$3,754,399$21,406▲ $672,205$258,373$3,952,549
2021$5,551,298-▼ $1,424,909$77,528$3,754,399
2020$4,388,136-▲ $1,362,747$48,187$5,551,298
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pereyra-rojas MilagrosExecutive DirectorFT$164,105$18,052$182,157

Board Members and Trustees

NameTitle
Adela Pineda-francoPRORAM CO=CHAIR
Juan Pablo LunaPRORAM CO=CHAIR
Natalia SobrevillaPRORAM CO=CHAIR
Javier GuerreroPast President
Maxwell CameronPresident
Gisela ZarembergVice President/president E
Camelia Nicoleta TigauBoard Member
Cristian OpazoBoard Member
Jose Edgardo Cal MontoyaBoard Member
Julieta Suarez-caoBoard Member
Maria Eugenia UlfeBoard Member
Veronica Valencia GonzalezBoard Member
Xochitl BadaBoard Member
Francisco Vales UgaldeEditor of Larc
Natalia MajlufEditor of Larc
Carmen Martinez NovoEditor of Larr
Constanza TabbushIncoming Treasurer
Beatriz PadillaSections Representative
Marcial SuarezSections Representative
Monica Espinosa ArangoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,425,080
Program Service Revenue
$328,502
Investment Income
$471,482
Other Revenue
$239,126
All Other Contributions
$141,208
Change in Net Assets
$-522,781

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,318,466
Revenue Not Reported on Financial Statements
$145,724
Revenue Not Reported on Form 990
$65,150
Other Revenue Adjustments
$145,724
Total Revenue per Audited Statements
$2,383,616
Total Revenue per Form 990
$2,464,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,478,879
Other Expenses$1,421,692
Grants and Similar Amounts Paid$86,400
Total Fundraising Expense$1,599
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$762,413$213,913-$976,326
Conferences and Meetings$570,530--$570,530
Other Employee Benefits$227,207$63,749-$290,956
Fees for Services Other$139,544$40,189-$179,733
Office Expenses$122,761$49,682-$172,443
Current Officers, Directors, Trustees, and Key Employees$128,149$35,956-$164,105
Depreciation Depletion$77,110$45,287-$122,397
Occupancy$71,690$43,774-$115,464
Travel$49,340$49,340-$98,680
Foreign Grants$78,600--$78,600
Payroll Taxes$36,014$11,478-$47,492
Fees for Services Accounting$2,832$25,483-$28,315
Insurance$8,586$5,772-$14,358
All Other Expenses$3,153$7,855$1,599$12,607
Fees for Services Legal$1,047$9,418-$10,465
Other Expenses$1,475$8,355-$9,830
Grants to Domestic Individuals$7,800--$7,800
Advertising$510$2,895-$3,405
Total Functional Expenses$2,372,226$613,146$1,599$2,986,971

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,986,971
Total Expenses per Audited Statements$2,974,850
Expenses per Audited Statements$2,942,275
Other Expense Adjustments$145,724
Expenses Not Reported on Financial Statements$44,696
Expenses Not Reported on Form 990$32,575
International Activity

International Summary

Offices
0
Employees
0
Spending
$78,000

International Compliance

Foreign grant records maintained
No
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

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AmericaProgram ServicesINDIGENOUS TRAVEL FUND, LASA ENDOWMENT, STUDENT FUND, TINKER, LGBTQIA+ TRAVEL FUND00$54,600
North AmericaProgram ServicesFord Grant, Non-us Fund00$18,000
EuropeProgram ServicesStudent Fund, Non-us Fund, Tinker Fund00$2,400
Central AmericaProgram ServicesLasa Endowment00$1,800
CaribbeanProgram ServicesIndigenous Travel Fund00$600
PacificProgram ServicesNon-us and La Fund00$600
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,694
Fundraising Direct Expenses$32,575
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Dinner$56,694$56,694$32,575$24,119
Total Events$56,694$56,694$32,575$24,119
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accounts Payable - Affiliate$397,333
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The association members elect the governing body.

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

The form 990 is reviewed by the executive director, accountant, and the ways and means committee of the board

Form 990, Part VI, Section B, Line 15A

Compensation for executive director is approved by the president of the board and by the director of international studies at the university of pittsburgh.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Latin American Studies Association
EIN
52-0882881
Phone
4126487929
Address
4338 BIGELOW BLVD, PITTSBURGH, PA 15213

Signing Officer

Name
Milagros Pereyra-rojas
Title
Executive Director
Phone
4126487929
Signed
2026-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Milagros Pereyra-rojas
Formed
1966
Legal Domicile
Pa
Voting Board Members
21
Independent Board Members
21
Employees
14
Volunteers
0

Preparer

Firm
Holsinger Pc
Address
117 VIP DRIVE STE 220, WEXFORD, PA 15090
Preparer
Andy Bianco
Phone
7249344880
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process of reviewing and approving the form 990 has not changed from prior year.

Financial Statement Notes

PART V, LINE 4:

The association's goal, consistent with its investment objectives, is to maintain or increase the value of the endowment principal. Accordingly, the association will normally draw no more than five percent per annum of the endowment balance. The actual amount of the annual payout will be calculated as a percentage of the average market value of the portfolio for the preceding two years. The association is permitted to draw from the endowment fund no more than quarterly and at least once every eighteen months, as required.

PART X, LINE 2:

The organization evaluates uncertain tax positions in accordance with existing accounting principles and makes such accruals and disclosures as might be required. In management's opinion, no accrual for an uncertain tax position was considered necessary as of september 30, 2025 and 2024.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense offset against 990 income 32,575.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Reclass negative expense to statement of revenue 145,724.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense offset against 990 income 32,575.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Reclass negative expense to statement of revenue 145,724.

Raw XML AppendixShowing 400 of 829 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/PRESIDENT E
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4INCOMING TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRORAM CO=CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14PRORAM CO=CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECTIONS REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt16SECTIONS REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt17EDITOR OF LARR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EDITOR OF LARC
IRS990/Form990PartVIISectionAGrp/TitleTxt19EDITOR OF LARC
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONGRESS - CONGRESS IS HELD EVERY TWELVE MONTHS FOR EXPERTS TO GATHER TO DISCUSS LATIN AMERICA AND THE CARIBBEAN.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SECTIONS - LASA SECTIONS PROMOTE THE COMMON INTEREST IN SPECIFIC AREAS OF LATIN AMERICAN STUDIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SPECIAL PROJECTS: 1) FORD-LASA SPECIAL PROJECTS SUPPORT MINICONFERENCES AND SMALL WORKING GROUPS, AS WELL AS TRANSREGIONAL RESEARCH INITIATIVES.2) MELLON SEMINARS - THIS PROGRAM IS INTENDED TO FOSTER INNOVATION IN LATIN AMERICAN STUDIES AND ENRICH LASA CONGRESSES BY SUPPORTING PROJECTS THAT REFLECT ONE OR MORE OF THE FOLLOWING OBJECTIVES:A) INCORPORATE INTO LATIN AMERICAN STUDIES RESEARCHERS WHOSE PRIMARY GEOGRAPHIC FOCUS IS ON OTHER REGIONS OF THE WORLD, THUS ADDING COMPARATIVE OR CONNECTIVE DIMENSIONS TO LATIN AMERICA-RELATED WORK AND/OR INTRODUCING TO THE FIELD METHODOLOGICAL OR ANALYTICAL PERSPECTIVES THAT HAVE TYPICALLY BEEN APPLIED ELSEWHERE.B) CHALLENGE CONVENTIONAL GEOGRAPHIC BOUNDARIES OF LATIN AMERICAN STUDIES, FOR EXAMPLE BY EXPLORING OPPORTUNITIES FOR ARTICULATING RESEARCH IN TERMS OF THE AMERICAS, THE ATLANTIC, THE PACIFIC RIM, OR OTHER GEOGRAPHIC CONFIGURATIONS.C) INTEGRATE INTO LATIN AMERICAN STUDIES THEORETICAL AND/OR METHODOLOGICAL PERSPECTIVES DRAWN FROM STATE OF THE ART RESEARCH IN CORE DISCIPLINES OF THE SOCIAL SCIENCES AND HUMANITIES.
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