Nonprofit · EIN 51-0193621
LATIN AMERICA ASSISTANCE INCORPORATED
Tax-exempt · VENTURA, CA 93006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $622,060 | $545,437 | $76,623 | $238,119 | $8,062 | $230,057 |
| December 31, 2024 | 990 | $588,753 | $544,453 | $44,300 | $156,741 | $3,307 | $153,434 |
| December 31, 2023 | 990 | $484,926 | $453,980 | $30,946 | $117,640 | $8,506 | $109,134 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $595,742
- Program service revenue
- $23,936
- Investment income
- $2,382
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $251,531
- Other salaries and wages
- $106,460
- Salaries, compensation and benefits (total)
- $106,460
- Professional fundraising fees
- $0
- Accounting fees
- $6,900
- Travel
- $26,650
- Depreciation
- $502
- Program services (functional)
- $516,278
- Management and general (functional)
- $29,159
Balance sheet and other
- Total assets, start of year
- $156,741
- Total assets, end of year
- $238,119
- Total liabilities, end of year
- $8,062
- Net assets, end of year
- $230,057
- Land, buildings and equipment
- $1,801
- Gross receipts
- $622,060
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1976
- 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 | Other / benefits |
|---|---|---|---|---|
| JOSEPH B PENT JR | EXECUTIVE DI Officer | 40 | $70,461 | $36,000 |
| JEF ANDERSON | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| DENNIS DOWNS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| LARRY MATHENEY | VICE-PRESIDE Trustee or director, Officer | 5 | $0 | $0 |
| SCOTT WARNOCK | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH B PENT JR | EXECUTIVE DIRECTOR Officer | 40 | $60,000 | $36,750 |
| JEF ANDERSON | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| LARRY MATHENEY | VICE-PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| SCOTT WARNOCK | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| DENNIS DOWNS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH B PENT JR | EXECUTIVE DIRECTOR Officer | 40 | $60,000 | $37,001 |
| JEF ANDERSON | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| LARRY MATHENEY | VICE-PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| SCOTT WARNOCK | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| DENNIS DOWNS | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6057, VENTURA, CA 93006-6057
- Principal officer (990 for 2025)
- JOSEPH B PENT JR, PO BOX 6057, VENTURA, CA 93006
- Signed the 990
- JOSEPH B PENT JR, EXECUTIVE DIRECTOR
- Phone
- (805) 654-0213
- Website
- LAMONTANA.ORG
- Return prepared by
- MACFARLANE FALETTI & COMPANY LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 51-0193621 or by the name LATIN AMERICA ASSISTANCE INCORPORATED.
- 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 ESTABLISH AND CONDUCT CHRISTIAN YOUTH ORGANIZATIONS IN HIGH SCHOOLS IN LATIN AMERICA, PROVIDE BIBLE STUDIES, CORRESPONDENCE AND TRAINING.
Program accomplishments
- ESTABLISHING AND CONDUCTING CHRISTIAN YOUTH ORGANIZATIONS IN HIGH SCHOOLS IN LATIN AMERICA AND PROVIDES BIBLE STUDIES, CORRESPONDENCE AND TRAINING PROGRAMS FOR LATIN AMERICAN YOUTH.Expenses $265,247 · revenue $23,936
- PROVIDE FUNDING FOR CONSTRUCTION & ON-GOING OPERATIONS OF A CHRISTIAN CAMPING PROGRAM & FACILITY IN COSTA RICA FOR LATIN AMERICAN YOUTH.Expenses $251,031 · grants $251,031
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
- 51-0193621
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X200)
- Assets (IRS master file)
- $238,119
- Income (IRS master file)
- $622,060
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $622,060 | $545,437 | $238,119 | IRS |
| 990 | December 2024 | $588,753 | $544,453 | $156,741 | IRS |
| 990 | December 2023 | $484,926 | $453,980 | $117,640 | XML |
| 990 | December 2022 | $488,096 | $543,526 | $90,833 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 51-0193621).
Questions about LATIN AMERICA ASSISTANCE INCORPORATED
- What is the EIN of LATIN AMERICA ASSISTANCE INCORPORATED?
- The employer identification number (EIN) of LATIN AMERICA ASSISTANCE INCORPORATED is 51-0193621.
- Is LATIN AMERICA ASSISTANCE INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to LATIN AMERICA ASSISTANCE INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LATIN AMERICA ASSISTANCE INCORPORATED 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 AMERICA ASSISTANCE INCORPORATED 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 AMERICA ASSISTANCE INCORPORATED 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 AMERICA ASSISTANCE INCORPORATED?
- The 990 for the year ended December 31, 2025 names JOSEPH B PENT JR.
- Who are the officers and directors of LATIN AMERICA ASSISTANCE INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $70,461 (JOSEPH B PENT JR, EXECUTIVE DI).
- How much revenue does LATIN AMERICA ASSISTANCE INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $622,060, expenses of $545,437 and total assets of $238,119 at year end.
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