COMUNIDADES UNIDAS PRO SALUD

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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

1989

Legal Domicile

Principal Officer

CHRIS FRIEDERSDORF

Phone

2813614439

Tax Period

2024-01-01 to 2024-12-31

COMUNIDADES UNIDAS PRO SALUD, founded in 1989, is a micro nonprofit in the International Affairs sector that reported $24K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year. Expenses of $41K exceeded revenue, resulting in a 71% operating deficit.

Mission

CUPS ASSISTS COMMUNITIES IN NORTHEAST MEXICO TO IMPROVE HEALTH AND EDUCATION. CUPS DISTRIBUTES DONATED HEALTH AND EDUCATIONAL SUPPLIES. CUPS REPAIRS AND CONSTRUCTIONS MEDICAL AND EDUCATIONAL FACILITIES IN RURAL COMMUNITIES IN NORTHEAST MEXICO.

Program Service Accomplishments

Program 1

Expenses: $25,642

CONSTRUCTION AND REPAIR OF EDUCATIONAL FACILITIES

Program 2

Expenses: $11,438

DISTRIBUTION OF DURABLE MEDICAL EQUIPMENT AND EDUCATION SUPPLIES AND EQUIPMENT. EXPENSE DOES NOT INCLUDE THE CONSIDERABLE VALUE OF DONATIONS.

Program 3

CUPS THIRD BIG PROGRAM SERVICE IS THE CONSTRUCTION AND REPAIR OF HEALTH CLINICS. THIS PROGRAM SERVICE WAS NOT PART OF OUR 2024 PROGRAM BUT IS PART OF OUR PURPOSE AND IS EXPECTED TO BE PART OF OUR...

CUPS THIRD BIG PROGRAM SERVICE IS THE CONSTRUCTION AND REPAIR OF HEALTH CLINICS. THIS PROGRAM SERVICE WAS NOT PART OF OUR 2024 PROGRAM BUT IS PART OF OUR PURPOSE AND IS EXPECTED TO BE PART OF OUR PROGRAM SERVICE IN THE FUTURE.

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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 $22,425

Program Service Revenue $0

Investment Income $1,369

Other Revenue $0

TOTAL REVENUE $23,794

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $344

Program Expenses $37,080

Other Expenses $40,607

TOTAL EXPENSES $40,607

Year-over-Year Comparison

	2024	2023	Change
Revenue	$23,794	$26,278	-0.1%
Expenses	$40,607	$36,628	+0.1%
Net Income	$-16,813	$-10,350	+0.6%

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

N/A

Volunteers

300

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRIS FRIEDERSDORF	BOARD CHAIRMAN	4.00	Officer Director	$0	$0	$0
REV FRED SEAY	BOARD TREASURER	4.00	Officer Director	$0	$0	$0
NINA RACH	BOARD MEMBER	2.00	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
2024	$23,794	$40,607	$72,546	$-16,813
2023	$26,278	$36,628	$89,359	$-10,350
2022	$36,762	$36,989	$99,709	$-227
2021	$34,979	$46,164	$99,936	$-11,185
2020	$45,452	$31,191	$111,121	$14,261