Nonprofit · EIN 23-7425876
LATIN AMERICAN PERSPECTIVES INC
Tax-exempt · LAGUNA BEACH, CA 92651
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $256,812 | $177,946 | $78,866 | $1,240,352 | $0 | $1,240,352 |
| December 31, 2024 | 990 | $190,599 | $186,907 | $3,692 | $644,733 | $0 | $644,733 |
| December 31, 2023 | 990 | $143,628 | $197,246 | -$53,618 | $593,929 | $0 | $593,929 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,000
- Program service revenue
- $149,178
- Investment income
- $48,212
- Royalties
- $2,145
- Net gain from sales of assets
- $41,117
- Tax-exempt bond proceeds
- $137
- Other revenue
- $42,422
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $60,730
- Other salaries and wages
- $54,705
- Salaries, compensation and benefits (total)
- $133,846
- Professional fundraising fees
- $0
- Accounting fees
- $500
- Program services (functional)
- $166,476
- Management and general (functional)
- $11,470
Balance sheet and other
- Total assets, start of year
- $644,733
- Total assets, end of year
- $1,240,352
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,240,352
- Publicly traded securities
- $1,101,216
- Net assets without donor restrictions
- $1,240,352
- Gross receipts
- $279,600
- Employees
- 6
- Volunteers
- 21
- Year formed
- 1974
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Ellner | VICE PRESIDENT Officer | 3 | $20,250 |
| Rosalind Bresnahan | VICE PRESIDENT Officer | 3 | $15,600 |
| George Leddy | TREASURER Officer | 3 | $12,000 |
| Alexander Scott | MEMBER Trustee or director | 3 | $11,480 |
| Hilary Goodfriend | MEMBER Trustee or director | 3 | $1,400 |
| Felipe Antunes de Oliveira | MEMBER Trustee or director | 3 | $0 |
| William Bollinger | MEMBER Trustee or director | 3 | $0 |
| Fran Chilcote | MEMBER Trustee or director | 3 | $0 |
| Tomas Crowder Taraborrelli | MEMBER Trustee or director | 3 | $0 |
| Kristi Wilson | MEMBER Trustee or director | 3 | $0 |
| Jean Diaz | MEMBER Trustee or director | 3 | $0 |
| Alfonso Gonzales | MEMBER Trustee or director | 3 | $0 |
| Timothy Harding | MEMBER Trustee or director | 3 | $0 |
| Richard Harris | MEMBER Trustee or director | 2 | $0 |
| Nemer Narchi | MEMBER Trustee or director | 3 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rhonda Neugebauer | MEMBER Trustee or director | 3 | $0 |
| Jonathan Ritter | MEMBER Trustee or director | 3 | $0 |
| Joana Salem Vasconcelos | MEMBER Trustee or director | 3 | $0 |
| Paulo Simoes | MEMBER Trustee or director | 3 | $0 |
| Andrew Smolski | MEMBER Trustee or director | 3 | $0 |
| Tamar Diana Wilson | MEMBER Trustee or director | 3 | $0 |
| Marjorie Bray | SECRETARY Officer | 3 | $0 |
| Ronald Chilcote | PRESIDENT Officer | 3 | $0 |
990 for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Ellner | VICE PRESIDENT Trustee or director | 3 | $19,875 |
| Alexander Scott | MEMBER Trustee or director | 3 | $18,160 |
| Rosalind Bresnahan | VICE PRESIDENT Trustee or director, Officer | 3 | $15,600 |
| George Leddy | TREASURER Trustee or director, Officer | 3 | $10,487 |
| Hilary Goodfriend | MEMBER Trustee or director | 3 | $5,715 |
| Felipe Antunes de Oliveira | MEMBER Trustee or director | 3 | $0 |
| William Bollinger | MEMBER Trustee or director | 3 | $0 |
| Marjorie Bray | SECRETARY Trustee or director, Officer | 3 | $0 |
| Fran Chilcote | MEMBER Trustee or director, Officer | 3 | $0 |
| Ronald Chilcote | PRESIDENT Trustee or director, Officer | 3 | $0 |
| Tomas Crowder Taraborrelli | MEMBER Trustee or director | 3 | $0 |
| Kristi Wilson | MEMBER Trustee or director | 3 | $0 |
| Jean Diaz | MEMBER Trustee or director | 3 | $0 |
| Alfonso Gonzales | MEMBER Trustee or director | 3 | $0 |
| Timothy Harding | MEMBER Trustee or director | 3 | $0 |
| Richard Harris | MEMBER Trustee or director | 3 | $0 |
| Nemer Narchi | MEMBER Trustee or director | 3 | $0 |
| Rhonda Neugebauer | MEMBER Trustee or director | 3 | $0 |
| Jonathan Ritter | MEMBER Trustee or director | 3 | $0 |
| Joana Salem Vasconcelos | MEMBER Trustee or director | 3 | $0 |
| Paulo Simoes | MEMBER Trustee or director | 3 | $0 |
| Andrew Smolski | MEMBER Trustee or director | 3 | $0 |
| Tamar Diana Wilson | MEMBER Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE ELLNER | MEMBER (ASSOC. EDITOR) Trustee or director | 3 | $21,750 |
| ALEXANDER SCOTT | MEMBER (OFFICE ADMIN) Trustee or director | 3 | $20,450 |
| ROSALIND BRESNAHAN | VICE PRESIDENT (ASSOC. EDITOR) Trustee or director, Officer | 3 | $15,600 |
| GEORGE LEDDY | VICE PRESIDENT (ASSOC. EDITOR) Trustee or director, Officer | 3 | $9,600 |
| RONALD H CHILCOTE | PRESIDENT Trustee or director, Officer | 3 | $0 |
| MARJORIE BRAY | SECRETARY Trustee or director, Officer | 3 | $0 |
| FRANCES B CHILCOTE | TREASURER Trustee or director, Officer | 3 | $0 |
| WILLIAM BOLLINGER | MEMBER Trustee or director | 3 | $0 |
| TOMAS CROWDER-TARABORRELLI | MEMBER Trustee or director | 3 | $0 |
| JEAN HOSTETLER DIAZ | MEMBER Trustee or director | 3 | $0 |
| ALFONSO GONZALES | MEMBER Trustee or director | 3 | $0 |
| TIMOTHY F HARDING | MEMBER Trustee or director | 3 | $0 |
| RICHARD HARRIS | MEMBER Trustee or director | 3 | $0 |
| FELIPE ANTUNES DE OLIVEIRA | MEMBER Trustee or director | 3 | $0 |
| RHONDA NEUGEBAUER | MEMBER Trustee or director | 3 | $0 |
| JONATHAN RITTER | MEMBER Trustee or director | 3 | $0 |
| WARD SCHINKE | MEMBER Trustee or director | 3 | $0 |
| PAULO SIMOES | MEMBER Trustee or director | 3 | $0 |
| ANDREW SMOLSKI | MEMBER Trustee or director | 3 | $0 |
| TAMAR DIANA WILSON | MEMBER Trustee or director | 3 | $0 |
| KRISTI M WILSON | MEMBER Trustee or director | 3 | $0 |
| JOANA SALEM VASCONCELOS | MEMBER Trustee or director | 3 | $0 |
| NEMER NARCHI | MEMBER Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 1940 SAN REMO DR, LAGUNA BEACH, CA 92651-2626
- Principal officer (990 for 2025)
- Ronald Chilcote, 1940 San Remo Drive, Laguna Beach, CA 92651
- Signed the 990
- Ronald Chilcote, President/Director
- Phone
- (949) 497-2218
- Return prepared by
- My Accountant Sharon
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7425876 or by the name LATIN AMERICAN PERSPECTIVES INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- PUBLICATION OF A BI-MONTHLY SCHOLARLY JOURNAL CIRCULATED TO APPROXIMATELY 12,000 INDIVIDUALS AND ORGANIZATION IN THE ACADEMIC COMMUNITY.Expenses $166,476 · revenue $168,322
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7425876
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A330)
- Assets (IRS master file)
- $1,240,352
- Income (IRS master file)
- $279,600
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $256,812 | $177,946 | $1,240,352 | XML |
| 990 | December 2024 | $190,599 | $186,907 | $644,733 | XML |
| 990 | December 2023 | $143,628 | $197,246 | $593,929 | XML |
| 990 | December 2022 | $156,187 | $209,413 | $475,924 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7425876).
Questions about LATIN AMERICAN PERSPECTIVES INC
- What is the EIN of LATIN AMERICAN PERSPECTIVES INC?
- The employer identification number (EIN) of LATIN AMERICAN PERSPECTIVES INC is 23-7425876.
- Is LATIN AMERICAN PERSPECTIVES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to LATIN AMERICAN PERSPECTIVES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LATIN AMERICAN PERSPECTIVES INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LATIN AMERICAN PERSPECTIVES INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LATIN AMERICAN PERSPECTIVES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LATIN AMERICAN PERSPECTIVES INC?
- The 990 for the year ended December 31, 2025 names Ronald Chilcote.
- Who are the officers and directors of LATIN AMERICAN PERSPECTIVES INC?
- The 990 for the year ended December 31, 2025 lists 23 people; 5 received compensation from the organization, the highest $20,250 (Steve Ellner, VICE PRESIDENT).
- How much revenue does LATIN AMERICAN PERSPECTIVES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $256,812, expenses of $177,946 and total assets of $1,240,352 at year end.
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