COMMUNITY DEVELOPMENT BUILDINGS CORPORATION

EIN: 814711843

San Antonio, TX

Total Revenue
$281,583
Total Expenses
$294,905
Total Assets
$875,556
Net Assets
$182,339
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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
2017
Legal Domicile
TX
Principal Officer
Cosme Barcelo
Phone
2102697173
Tax Period
2024-09-01 to 2025-08-31

COMMUNITY DEVELOPMENT BUILDINGS CORPORATION, founded in 2017, is a small nonprofit that reported $282K in total revenue in fiscal year 2024. Revenue surged 56% from the prior year, signaling strong growth momentum.

Mission

The Corporation is organized as a 501-c-2 for the exclusive purpose of holding title to property, collecting income there from, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under Section 501(a) of the Internal Revenue Code of 1986, or the corresponding provision of any future federal tax code.

Program Service Accomplishments

Program 1
Expenses: $289,387 Revenue: $180,000

The organization has only one program service - to hold title to property for a 501-c-3 organization, who is the sole member of the corporation. The organization continued its legal role of holding...

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The organization has only one program service - to hold title to property for a 501-c-3 organization, who is the sole member of the corporation. The organization continued its legal role of holding title to the property, receiving payments from the leaser, a public charter school operator and making payments to the lien holder, outstanding note holders, the insurance carriers and the taxing entities.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $281,506
Investment Income $77
Other Revenue $0
TOTAL REVENUE $281,583

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $289,387
Other Expenses $294,905
TOTAL EXPENSES $294,905

Year-over-Year Comparison

2024 2023 Change
Revenue $281,583 $180,086 +0.6%
Expenses $294,905 $135,298 +1.2%
Net Income $-13,322 $44,788 -1.3%
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

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Governance

Voting Members
4
Independent Members
4
Employees
N/A
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
0
$0
Total Directors
4
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Cosme Barcelo Chairman 0.50
Director
$0 $0 $0
Alberto Luera Secretary 0.25
Director
$0 $0 $0
Humberto Trevino Treasurer 0.25
Director
$0 $0 $0
Amancio Chapa Vice Chairman 0.25
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 $281,583 $294,905 $875,556 $-13,322
2024 $180,086 $135,298 $925,921 $44,788
2023 $180,056 $134,118 $875,645 $45,938
2022 $180,031 $146,955 $855,321 $33,076
2021 $180,027 $143,936 $841,563 $36,091
2020 $164,050 $134,083 $858,649 $29,967
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