Esperanza Community Land Trust

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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

2020

Legal Domicile

Principal Officer

Artemio Rodriguez

Phone

2153240746

Tax Period

2025-05-08 to 2025-06-30

Esperanza Community Land Trust, founded in 2020, is a small nonprofit in the Housing & Shelter sector that reported $860K in total revenue in fiscal year 2024. Expenses of $776K left a modest 10% surplus.

Mission

The Land Trust is acquiring, developing and managing housing for low income persons and households in the Hunting Park neighborhood in Philadelphia. Total time of the Land Trust employees are dedicated to this activity. The activity is funded by donations and grants. The activity furthers the exempt purpose of the organization which is to: (1) To improve the lives of families in Philadelphia through the elimination of blighted and vacant properties. (2) To support the housing needs of lower income residences in the Hunting Park section and surrounding areas of Philadelphia.

Program Service Accomplishments

Program 1

Expenses: $772,552 Revenue: $56,207

The Land Trust is acquiring, developing and managing housing for low income persons and households in the Hunting Park neighborhood in Philadelphia. Total time of the Land Trust employees are...

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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 $784,491

Program Service Revenue $56,207

Investment Income $19,105

Other Revenue $0

TOTAL REVENUE $859,803

Expense Breakdown

Grants Paid $0

Salaries & Benefits $13,338

Fundraising Expenses $0

Program Expenses $772,552

Other Expenses $762,743

TOTAL EXPENSES $776,081

Year-over-Year Comparison

	2024	2023	Change
Revenue	$859,803	N/A	N/A
Expenses	$776,081	N/A	N/A
Net Income	$83,722	$0	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

$687,236

Total Directors

$903,891

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REV LUIS CORTES JR	VICE CHAIR	2.0	Officer Director	$0	$16,920	$412,943
REV DANNY CORTES	CHAIR	2.0	Officer Director	$0	$17,516	$274,293
WALTER TOLIVER	BOARD MEMBER	2.0	Director	$0	$22,030	$216,655

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	$859,803	$776,081	$3,795,980	$83,722