Espiritu Schools (EIN 464706900) - 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

2013

Legal Domicile

Principal Officer

Armando Ruiz

Phone

6022437788

Tax Period

2024-07-01 to 2025-06-30

Espiritu Schools, founded in 2013, is a community nonprofit in the Education sector that reported $1.1M in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $1.5M exceeded revenue, resulting in a 38% operating deficit.

Mission

Education - implementing programs and engaging in activities to provide south phoenix with a vehicle to become self sufficient through education.

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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 $500

Program Service Revenue $1,053,855

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,054,355

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,080,315

Fundraising Expenses $0

Program Expenses $462,913

Other Expenses $372,177

TOTAL EXPENSES $1,452,492

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,054,355	$1,527,648	-0.3%
Expenses	$1,452,492	$1,768,280	-0.2%
Net Income	$-398,137	$-240,632	+0.7%

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

N/A

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

$314,494

Total Directors

$139,437

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Armando Ruiz	CEO	5.00	Officer Director	$0	$0	$139,437
Anastacia Europa	COO	5.00	Officer	$99,329	$0	$99,329
Armando Ruiz Jr	CFO	5.00	Officer	$75,728	$0	$75,728
Bertha Gutierrez	Director	2.00	Director	$0	$0	$0
Rosanna Blackson	Chairman	5.00	Officer Director	$0	$0	$0
Javier Espinoza	Vice President	5.00	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	$1,054,355	$1,452,492	$75,049	$-398,137
2024	No data	No data	No data	No data
2023	$2,172,662	$1,845,602	$718,161	$327,060
2022	$1,958,682	$1,984,714	$385,792	$-26,032
2021	$1,518,948	$1,568,555	$441,600	$-49,607
2020	$1,312,876	$1,299,027	$412,616	$13,849
2019	$1,086,402	$1,149,089	$270,673	$-62,687
2018	$1,166,912	$1,130,001	$295,363	$36,911

Espiritu Schools