Fronterizo Fianza Fund

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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

2018

Legal Domicile

Tax Period

2022-01-01 to 2022-12-31

Fronterizo Fianza Fund, founded in 2018, is a micro nonprofit in the Crime & Legal sector that reported $62K in total revenue in fiscal year 2022. Expenses of $55K left a modest 11% surplus.

Mission

We believe no one should be held in a cage, no matter their status. Abuse, despair, hyper-exploitation, and due process violations are inherent to detention. While people remain detained simply because they cant pay for their freedom.

Program Service Accomplishments

Program 1

Expenses: $55,402 Revenue: $62,221

The organization paid 10 bonds to CBP for migrant cases.

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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 (2022)

Revenue Breakdown

Contributions & Grants $62,221

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $62,221

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $55,402

Other Expenses $55,402

TOTAL EXPENSES $55,402

Year-over-Year Comparison

	2022	2021	Change
Revenue	$62,221	N/A	N/A
Expenses	$55,402	N/A	N/A
Net Income	$6,819	N/A	N/A

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Victoria Edwards	Board member	Officer	$0	$0	$0
Elyse McMahon	Board Member	Officer	$0	$0	$0
Carolina Camacho	Board Member	Officer	$0	$0	$0
Victoria Nevarez	Executive Director	Officer	$0	$0	$0
Nora Gonzalez	Treasurer	Officer	$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
2022	$62,221	$55,402	$32,349	$6,819
2021	$359,576	$367,199	$25,530	$-7,623
2020	$592,197	$589,148	$33,153	$3,049