BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA ASSOCIATION (EIN 860975009) - 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

2000

Legal Domicile

Principal Officer

DEBBIE CASTILLO-SMITH

Phone

6023934124

Tax Period

2024-07-01 to 2025-06-30

BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA ASSOCIATION, founded in 2000, is a community nonprofit in the Youth Development sector that reported $2.9M in total revenue in fiscal year 2024. Expenses of $2.7M left a modest 8% surplus.

Mission

TO SUPPORT THE BIG BROTHERS BIG SISTERS OF CENTRAL AZ.

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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 $2,895,730

Program Service Revenue $0

Investment Income $22,186

Other Revenue $0

TOTAL REVENUE $2,917,916

Expense Breakdown

Grants Paid $0

Salaries & Benefits $729,607

Fundraising Expenses $43,562

Program Expenses $2,548,496

Other Expenses $1,958,219

TOTAL EXPENSES $2,687,826

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,917,916	$2,728,868	+0.1%
Expenses	$2,687,826	$2,668,322	+0.0%
Net Income	$230,090	$60,546	+2.8%

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

$234,571

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAURA CAPELLO	CEO (TERM 8/	5.00	Officer	$0	$3,458	$133,147
JESSICA WHITNEY	VP DEV- TERM	5.00	Officer	$0	$1,329	$101,424
JESSICA CLARK	DIRECTOR	1.00	Director	$0	$0	$0
JAMES M COOL	DIRECTOR	1.00	Director	$0	$0	$0
HEATHER LOCKE	PRESIDENT	1.00	Director	$0	$0	$0
ABBY PONTIUS	DIRECTOR	1.00	Director	$0	$0	$0
LILLIAN RODGERS	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL STARKLE	DIRECTOR	1.00	Director	$0	$0	$0
DEBBIE CASTILLO-SMITH	PRESIDENT &	5.00	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	$2,917,916	$2,687,826	$2,064,086	$230,090
2024	$2,728,868	$2,668,322	$1,856,406	$60,546
2023	$2,574,140	$3,434,851	$1,502,994	$-860,711
2022	$2,907,978	$2,174,065	$1,894,774	$733,913
2021	$2,650,363	$2,042,083	$1,164,027	$608,280
2020	$2,363,896	$2,433,345	$557,720	$-69,449
2019	$2,883,171	$2,672,239	$662,535	$210,932
2018	$2,528,552	$2,526,640	$304,269	$1,912

BIG BROTHERS BIG SISTERS OF CENTRAL ARIZONA ASSOCIATION