ESPIRITU COMMUNITY DEVELOPMENT CORP (EIN 860778361) - 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

1995

Legal Domicile

Principal Officer

ARMANDO RUIZ

Phone

6022437788

Tax Period

2022-07-01 to 2023-06-30

ESPIRITU COMMUNITY DEVELOPMENT CORP, founded in 1995, is a mid-sized nonprofit in the Human Services sector that reported $12.9M in total revenue in fiscal year 2022.

Mission

EDUCATION - IMPLEMENTNG PROGRAMS AND ENGAGING IN ACTIVITIES TO PROVIDE SOUTH PHOENIX WITH A VEHICLE TO BECOME SELF SUFFICIENT THROUGH EDUCATION, AFFORDABLE HOUSING, BUSINESS DEVELOPMENT AND COMMUNITY SECURITY.

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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 $11,642,002

Program Service Revenue $875,740

Investment Income $32,519

Other Revenue $328,234

TOTAL REVENUE $12,878,495

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,183,012

Fundraising Expenses $0

Program Expenses $11,787,861

Other Expenses $8,400,130

TOTAL EXPENSES $12,583,142

Year-over-Year Comparison

	2022	2021	Change
Revenue	$12,878,495	$12,487,638	+0.0%
Expenses	$12,583,142	$11,846,686	+0.1%
Net Income	$295,353	$640,952	-0.5%

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

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

$98,000

Total Directors

$98,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ARMANDO RUIZ	CHIEF EXECUTIVE OFFICER	40.00	Officer Director	$96,060	$0	$98,000
BERTHA GUTIERREZ	PRESIDENT	5.00	Officer Director	$0	$0	$0
FRANCES CASTILLO	VICE-PRESIDENT	5.00	Director	$0	$0	$0
NORMA RUIZ	DIRECTOR	5.00	Director	$0	$0	$0
ROSEMARY CARDENAS	DIRECTOR	5.00	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$12,878,495	$12,583,142	$15,344,203	$295,353
2022	$12,487,638	$11,846,686	$11,141,797	$640,952
2021	$11,802,058	$10,663,769	$9,875,539	$1,138,289
2020	$10,101,153	$9,693,293	$9,862,594	$407,860
2019	$9,363,794	$9,458,372	$8,705,954	$-94,578
2018	$8,500,095	$8,659,417	$8,496,432	$-159,322

ESPIRITU COMMUNITY DEVELOPMENT CORP