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Nonprofit · EIN 43-1527314

LATIN AMERICAN CHILDRENS FUND INC

Tax-exempt · SAINT CHARLES, MO 63302

Financials

$150K$151K2023$210K$197K2024$272K$233K2025
Revenue Expenses · by fiscal year end
Financials of LATIN AMERICAN CHILDRENS FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$271,937$233,085$38,852$54,098$0$54,098
December 31, 2024990$209,953$196,809$13,144$15,246$0$15,246
December 31, 2023990$150,024$151,290-$1,266$2,102$0$2,102
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$271,937
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$226,790
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$226,790
Management and general (functional)
$6,295

Balance sheet and other

Total assets, start of year
$15,246
Total assets, end of year
$54,098
Total liabilities, end of year
$0
Net assets, end of year
$54,098
Net assets without donor restrictions
$54,098
Gross receipts
$271,937
Employees
0
Volunteers
30
Year formed
1991
State of legal domicile
MO

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.

NameTitleHours / weekCompensation
Ken BironSchool Liason
Trustee or director
40$0
Ralph ShupeChairman
Trustee or director, Officer
2$0
Tami ConradVice Chair
Trustee or director, Officer
2$0
Jeanne ErzingerSecretary
Trustee or director, Officer
3$0
Diane SwansonTreasurer
Trustee or director, Officer
12$0
Melonie CochranSponsorship Coordinator
Trustee or director
6$0
Nancy LumbarBoard Member
Trustee or director
2$0
Susan BostBoard Member
Trustee or director
5$0
Robert HefnerBoard Member
Trustee or director
1$0
Sam ZicafooseBoard Member
Trustee or director
1$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
Ken BironSchool Liason
Trustee or director
40$0
Ralph ShupeChairman
Trustee or director, Officer
2$0
Tami ConradVice Chair
Trustee or director, Officer
2$0
Jeanne ErzingerSecretary
Trustee or director, Officer
3$0
Diane SwansonTreasurer
Trustee or director, Officer
12$0
Melonie CochranSponsorship Coordinator
Trustee or director
6$0
Nancy LumbarBoard Member
Trustee or director
5$0
Susan BostBoard Member
Trustee or director
2$0
Robert HefnerBoard Member
Trustee or director
0.5$0
Randy WolfeBoard Member
Trustee or director
0.5$0
Sam ZicafooseBoard Member
Trustee or director
0.5$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
Ken BironSchool Liason
Trustee or director
30$0
Paul MartoranoBoard Member
Trustee or director
5$0
Nancy LumbarDonations Chair
Trustee or director
15$0
Melonie CochranBoard Member
Trustee or director
5$0
Susan BostBoard Member
Trustee or director
5$0
Robert HefnerBoard Member
Trustee or director
5$0
Randy WolfePresident
Trustee or director, Officer
5$0
Ralph ShupeVice President
Trustee or director, Officer
5$0
David K YoungTreasurer
Trustee or director, Officer
10$0
Jeanne ErzingerSecretary
Trustee or director, Officer
5$0

Address and contacts

Address (IRS master file)
PO BOX 87, SAINT CHARLES, MO 63302-0087
In care of
% DIANE SWANSON
Principal officer (990 for 2025)
Ralph Shupe, 7715 NW 105th Terrace, Oklahoma City, OK 73162
Signed the 990
Ralph Shupe, Chairman
Phone
(800) 577-0225

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.

990 for the year ended December 31, 2025

Program accomplishments

  • Cover Expenses salaries and other costs associated with the operation of the Roma Lee Courvisier School in Reque Peru
    Expenses $200,105
  • Money used to provide direct assistance to two missionaries who live on campus at the Roma Lee Courvisier School in Reque, Peru
    Expenses $26,685

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
43-1527314
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
1991
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$54,098
Income (IRS master file)
$271,937

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$271,937$233,085$54,098XML
990December 2024$209,953$196,809$15,246XML
990December 2023$150,024$151,290$2,102XML
990December 2022$126,152$126,240$3,368IRS
990December 2021–––IRS
990December 2020–––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 43-1527314).

Questions about LATIN AMERICAN CHILDRENS FUND INC

What is the EIN of LATIN AMERICAN CHILDRENS FUND INC?
The employer identification number (EIN) of LATIN AMERICAN CHILDRENS FUND INC is 43-1527314.
Is LATIN AMERICAN CHILDRENS FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
Are donations to LATIN AMERICAN CHILDRENS FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LATIN AMERICAN CHILDRENS FUND 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 CHILDRENS FUND 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 CHILDRENS FUND 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 CHILDRENS FUND INC?
The 990 for the year ended December 31, 2025 names Ralph Shupe.
Who are the officers and directors of LATIN AMERICAN CHILDRENS FUND INC?
The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
How much revenue does LATIN AMERICAN CHILDRENS FUND INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $271,937, expenses of $233,085 and total assets of $54,098 at year end.

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