BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA (EIN 860205254) - 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

1955

Legal Domicile

Principal Officer

DEBBIE CASTILLO-SMITH

Phone

6023934124

Tax Period

2023-07-01 to 2024-06-30

BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA, founded in 1955, is a community nonprofit in the Youth Development sector that reported $3.5M in total revenue in fiscal year 2023. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $4.1M exceeded revenue, resulting in a 16% operating deficit.

Mission

TO PROVIDE QUALITY MENTORS FOR CHILDREN.

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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 (2023)

Revenue Breakdown

Contributions & Grants $2,780,917

Program Service Revenue $0

Investment Income $135,947

Other Revenue $573,049

TOTAL REVENUE $3,489,913

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,731,011

Fundraising Expenses $565,077

Program Expenses $2,644,434

Other Expenses $1,326,365

TOTAL EXPENSES $4,057,376

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,489,913	$4,466,815	-0.2%
Expenses	$4,057,376	$3,622,613	+0.1%
Net Income	$-567,463	$844,202	-1.7%

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

1200

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

$393,733

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAURA CAPELLO	PRESIDENT &	35.00	Officer	$174,000	$115,825	$289,825
JESSICA WHITNEY	VP OF DEVEL/	35.00	Officer	$102,372	$1,536	$103,908
NIKKI AMBERG	DIRECTOR	2.00	Director	$0	$0	$0
CHRISTOPHER DANG	DIRECTOR	2.00	Director	$0	$0	$0
CHERYL HYMAN	DIRECTOR	2.00	Director	$0	$0	$0
DAVID JACKSON	DIRECTOR	2.00	Director	$0	$0	$0
JONATHAN KIERMAN	DIRECTOR	2.00	Director	$0	$0	$0
TODD LEACH	DIRECTOR	2.00	Director	$0	$0	$0
BRYAN LONG	DIRECTOR	2.00	Director	$0	$0	$0
MATT MANOOGIAN	SECRETARY	2.00	Officer Director	$0	$0	$0
KEISHA MCKINNOR	DIRECTOR	2.00	Director	$0	$0	$0
KARIE MONTAGUE	DIRECTOR	2.00	Director	$0	$0	$0
GEOFFREY NAIL	DIRECTOR	2.00	Director	$0	$0	$0
HOWARD NUTE	DIRECTOR	2.00	Director	$0	$0	$0
DESIRAE OUTCALT	DIRECTOR	2.00	Director	$0	$0	$0
LEANN RUDOLPH	DIRECTOR	2.00	Director	$0	$0	$0
TODD RUSSELL	DIRECTOR	2.00	Director	$0	$0	$0
KELLY RUUD	TREASURER	2.00	Officer Director	$0	$0	$0
MICHAEL SABETTA	DIRECTOR	2.00	Director	$0	$0	$0
JENNIFER HOLSMAN TETREAULT	CHAIR ELECT	2.00	Officer Director	$0	$0	$0
AMY WALTERS	DIRECTOR	2.00	Director	$0	$0	$0
BRUCE WEBER	DIRECTOR	2.00	Director	$0	$0	$0
BRIAN WEMPEN	DIRECTOR	2.00	Director	$0	$0	$0
BRIAN WOOD	BOARD CHAIR	2.00	Officer Director	$0	$0	$0
VASHI WORLEY-MOORE	DIRECTOR	2.00	Director	$0	$0	$0
DEBBIE CASTILLO-SMITH	INTERIM CEO	N/A	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
2025	No data	No data	No data	No data
2024	$3,489,913	$4,057,376	$6,233,515	$-567,463
2023	$4,466,815	$3,622,613	$6,891,464	$844,202
2022	$4,134,508	$2,978,993	$5,922,793	$1,155,515
2021	$4,392,472	$2,539,494	$3,528,708	$1,852,978
2020	$2,646,427	$2,716,421	$1,922,308	$-69,994
2019	$3,012,761	$2,438,668	$1,556,695	$574,093
2018	$2,347,149	$2,401,469	$1,007,418	$-54,320

BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA