Nogales Community Development Corp

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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

1997

Legal Domicile

Principal Officer

Leonilo Larriva

Phone

5203979219

Tax Period

2024-07-01 to 2025-06-30

Nogales Community Development Corp, founded in 1997, is a small nonprofit in the Community Improvement sector that reported $324K in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $313K left a modest 4% surplus.

Mission

To build thriving communities in Nogales and Santa Cruz County-One business, one person at a time-by providing project management for commercial revitalization, business support for entrepreneurs, asset development for individuals and affordable housing for individual and families.

Program Service Accomplishments

Program 1

Expenses: $211,409

SNAP enrollment-we reach out to 1,300 individuals to fill out two SNAP applications. Volunteer Income Tax Assistance program-we prepared 725 tax returns for the community. NCD has also been working with local and regional partners to operate the Commercial Community Kitchen in downtown Nogales and secure funding for the development of the Business Incubator.

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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 $76,846

Program Service Revenue $29,765

Investment Income $173,731

Other Revenue $43,738

TOTAL REVENUE $324,080

Expense Breakdown

Grants Paid $0

Salaries & Benefits $68,446

Fundraising Expenses $213

Program Expenses $211,409

Other Expenses $244,260

TOTAL EXPENSES $312,706

Year-over-Year Comparison

	2024	2023	Change
Revenue	$324,080	$262,593	+0.2%
Expenses	$312,706	$304,279	+0.0%
Net Income	$11,374	$-41,686	-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

Governance

Voting Members

Independent Members

Employees

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

$51,923

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Clariza Gastelum	Interim Exec Director	040.00	Officer	$51,923	$0	$51,923
Leonilo Larriva	Treasurer	020.00	Officer Director	$0	$0	$0
Scott Vandervoet	Member	020.00	Director	$0	$0	$0
Cree Zcschke	Member	040.00	Director	$0	$0	$0
Evan Kory	Vice-President	020.00	Officer Director	$0	$0	$0
Yvonne Delgadillo	President	020.00	Officer Director	$0	$0	$0
Robert Brubaker	Secretary	020.00	Officer 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	$324,080	$312,706	$3,926,951	$11,374
2024	$262,593	$304,279	$4,006,359	$-41,686
2023	$236,922	$333,561	$4,066,296	$-96,639
2023	$242,518	$310,427	$4,102,630	$-67,909
2022	$294,015	$318,336	$4,895,167	$-24,321
2022	$323,106	$336,006	$4,811,306	$-12,900
2021	$290,186	$379,767	$4,994,352	$-89,581
2020	$406,013	$433,522	$5,135,762	$-27,509
2020	$352,840	$448,875	$4,981,485	$-96,035
2019	$973,183	$500,370	$5,156,300	$472,813
2018	$344,162	$557,421	$4,885,233	$-213,259
2018	$292,314	$550,594	$4,932,085	$-258,280