CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC (EIN 203417247) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2005

Legal Domicile

Principal Officer

Andrea Aiello

Phone

4155001181

Tax Period

2024-07-01 to 2025-06-30

CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC, founded in 2005, is a community nonprofit in the Community Improvement sector that reported $1.5M in total revenue in fiscal year 2024. Expenses of $1.5M left a modest 6% surplus.

Mission

PROMOTE THE CASTRO'S ECONOMIC VITALITY AND FOSTER THE CASTRO'S UNIQUE DISTRICT IDENTITY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $569,494

Program Service Revenue $934,704

Investment Income $19,471

Other Revenue $24,000

TOTAL REVENUE $1,547,669

Expense Breakdown

Grants Paid $0

Salaries & Benefits $242,304

Fundraising Expenses $0

Program Expenses $1,239,490

Other Expenses $1,216,756

TOTAL EXPENSES $1,459,060

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,547,669	$1,477,681	+0.0%
Expenses	$1,459,060	$1,453,078	+0.0%
Net Income	$88,609	$24,603	+2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$148,041

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Andrea Aiello	Executive Dir.	40.00	Officer	$143,680	$4,361	$148,041
Helen Mcclure	Board Member	1.00	Director	$0	$0	$0
Brendan Smith	Board Member	0.50	Director	$0	$0	$0
Jim Laufenberg	Secretary	5.00	Officer Director	$0	$0	$0
Desmond Morgan	Board Member	0.50	Director	$0	$0	$0
Patrick Sahagun	Board Member	0.50	Director	$0	$0	$0
Ben Neidhardt	Vice President	0.00	Officer Director	$0	$0	$0
Alan Lau	Vice President	0.00	Director	$0	$0	$0
Ralph Hibbs	Treasurer	5.00	Officer Director	$0	$0	$0
Brittney Beck	Board Member	0.50	Director	$0	$0	$0
Gregory Carey	Board Member	0.50	Director	$0	$0	$0
Nick Engel	Board Member	0.50	Director	$0	$0	$0
Kent Mirkhani	Board Member	0.50	Director	$0	$0	$0
Paul Miller	President	0.50	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,547,669	$1,459,060	$1,219,061	$88,609
2024	$1,477,681	$1,453,078	$1,053,058	$24,603
2023	$1,505,528	$1,355,921	$784,437	$149,607
2022	$1,506,747	$1,500,579	$825,783	$6,168
2021	$1,166,433	$1,120,741	$514,934	$45,692
2020	$1,000,325	$1,037,537	$560,957	$-37,212
2019	$913,512	$1,049,448	$591,255	$-135,936
2018	$940,307	$1,062,468	$687,883	$-122,161

CASTRO UPPER MARKET COMMUNITY BENEFIT DISTRICT INC