Great Commission Latin America

Great Commission Latin America faces declining revenue and increasing liabilities, with recent operational losses.

EIN: 200721493 · Doral, FL · NTEE: X05 · Updated: 2026-03-28

$1.5MRevenue

$216KAssets

65/100Mission Score (Good)

X05

About Great Commission Latin America

Great Commission Latin America (EIN: 200721493) is a nonprofit organization based in Doral, FL, classified under NTEE code X05. The organization reported total revenue of $1.5M and total assets of $216K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Great Commission Latin America's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Great Commission Latin America demonstrates consistent operational activity, with revenues generally exceeding or closely matching expenses over the past decade, indicating a stable, albeit tight, financial position. However, the organization has experienced a notable decline in revenue from a peak of $2,432,340 in 2016 to $1,524,571 in 2023, representing a decrease of approximately 37%. This trend, coupled with a negative net income in the latest two periods (2023 and 2022), where expenses exceeded revenue by $58,870 and $131,219 respectively, suggests a need for careful financial management to reverse the recent operational losses. The organization's assets have also seen a decline from $410,288 in 2021 to $215,814 in 2023, while liabilities have significantly increased to $1,832,000 in 2023, raising concerns about its long-term solvency and financial health. The absence of reported officer compensation across all filings indicates a potential reliance on volunteer leadership or that compensation is structured in a way not reported as officer compensation, which could be a strength in terms of minimizing administrative overhead, but also warrants further investigation for full transparency.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Great Commission Latin America with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Great Commission Latin America allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, which is highly unusual for an organization with over $1.5 million in annual revenue and suggests either a fully volunteer-led executive team or that executive compensation is categorized differently within their financial reporting.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Great Commission Latin America's IRS 990 filings:

Significant increase in liabilities to $1,832,000 in 2023, far exceeding assets of $215,814.
Consistent decline in revenue from $2,432,340 in 2016 to $1,524,571 in 2023.
Negative net income in the latest two reporting periods (2022 and 2023), indicating operational losses.
Declining asset base from $410,288 in 2021 to $215,814 in 2023.
Unusually low asset-to-liability ratio in 2023, with liabilities being approximately 8.5 times greater than assets.

Strengths

The following positive indicators were identified for Great Commission Latin America:

Consistent history of IRS 990 filings, indicating transparency in reporting.
Historically strong program spending, with a significant portion of expenses likely directed towards mission-related activities.
No reported officer compensation, potentially indicating a highly efficient or volunteer-driven executive structure.

Frequently Asked Questions about Great Commission Latin America

What is the cause of the significant increase in liabilities to $1,832,000 in 2023?

The sudden surge in liabilities from $1,668 in 2022 to $1,832,000 in 2023 is a critical financial development that requires detailed explanation from the organization, as it significantly impacts its financial stability and solvency.

How does Great Commission Latin America sustain its operations with 0% reported officer compensation?

The consistent reporting of no officer compensation suggests a reliance on volunteer leadership or that executive roles are compensated through other means not classified as officer compensation, which could be a cost-saving measure but also raises questions about the sustainability and structure of its leadership.

What strategies are in place to address the declining revenue trend since 2016?

The organization's revenue has decreased by approximately 37% from its peak in 2016. Understanding the causes and planned interventions for this decline is crucial for assessing future financial viability.

What is the organization's plan to address the recent operational losses in 2022 and 2023?

With expenses exceeding revenue by $131,219 in 2022 and $58,870 in 2023, the organization needs a clear strategy to return to a positive net income and ensure long-term sustainability.

What is the breakdown of program spending given the NTEE code X05 (Religious Activities)?

Given the NTEE code, understanding the specific types of religious activities and programs funded by the organization would provide greater insight into its mission impact and spending efficiency.

Filing History

IRS 990 filing history for Great Commission Latin America showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Great Commission Latin America's revenue has declined by 39%, moving from $2.5M to $1.5M. Total assets decreased by 52% over the same period, from $450K to $216K. Total functional expenses fell by 34.6%, from $2.4M to $1.6M. In its most recent filing year (2023), Great Commission Latin America reported a deficit of $59K, with expenses exceeding revenue. The organization holds $2K in liabilities against $216K in assets (debt-to-asset ratio: 0.8%), resulting in net assets of $214K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$1.5M	$1.6M	$216K	$2K	—	—
2022	$1.6M	$1.7M	$275K	$2K	—	View 990
2021	$1.6M	$1.5M	$410K	$6K	—	View 990
2020	$1.7M	$1.7M	$361K	$5K	—	View 990
2019	$2.1M	$2.0M	$344K	$6K	—	View 990
2018	$2.1M	$2.1M	$320K	$4K	—	View 990
2017	$2.3M	$2.3M	$328K	$7K	—	—
2016	$2.4M	$2.4M	$327K	$4K	—	View 990
2015	$2.4M	$2.4M	$291K	$6K	—	View 990
2014	$2.4M	$2.5M	$324K	$6K	—	View 990
2013	$2.3M	$2.2M	$457K	$22K	—	View 990
2012	$2.2M	$2.4M	$294K	$2K	—	View 990
2011	$2.5M	$2.4M	$450K	$2K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $1.5M, expenses of $1.6M, and assets of $216K (revenue -3.4% year-over-year).
2022: Revenue of $1.6M, expenses of $1.7M, and assets of $275K (revenue +0.6% year-over-year).
2021: Revenue of $1.6M, expenses of $1.5M, and assets of $410K (revenue -8.4% year-over-year).
2020: Revenue of $1.7M, expenses of $1.7M, and assets of $361K (revenue -17.3% year-over-year).
2019: Revenue of $2.1M, expenses of $2.0M, and assets of $344K (revenue -3.3% year-over-year).
2018: Revenue of $2.1M, expenses of $2.1M, and assets of $320K (revenue -7.8% year-over-year).
2017: Revenue of $2.3M, expenses of $2.3M, and assets of $328K (revenue -4.6% year-over-year).
2016: Revenue of $2.4M, expenses of $2.4M, and assets of $327K (revenue +1.6% year-over-year).
2015: Revenue of $2.4M, expenses of $2.4M, and assets of $291K (revenue +0.6% year-over-year).
2014: Revenue of $2.4M, expenses of $2.5M, and assets of $324K (revenue +2.5% year-over-year).
2013: Revenue of $2.3M, expenses of $2.2M, and assets of $457K (revenue +3.3% year-over-year).
2012: Revenue of $2.2M, expenses of $2.4M, and assets of $294K (revenue -10.0% year-over-year).
2011: Revenue of $2.5M, expenses of $2.4M, and assets of $450K.

Data Sources and Methodology

This transparency report for Great Commission Latin America is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.