COCHISE CHRISTIAN SCHOOL TUITION ORGANIZATION INC (EIN 861037815) - 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

2002

Legal Domicile

Principal Officer

Mary Subia

Phone

5204564961

Tax Period

2025-01-01 to 2025-12-31

COCHISE CHRISTIAN SCHOOL TUITION ORGANIZATION INC, founded in 2002, is a small nonprofit in the Youth Development sector that reported $469K in total revenue in fiscal year 2025. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $189K, a strong 40% operating margin.

Mission

ARIZONA SCHOOL TUITION ORGANIZATION TO RECEIVE PRIVATE SCHOOL TAX CREDIT DONATIONS FROM ARIZONA TAXPAYERS TO AWARD TUITION GRANT SCHOLARSHIPS TO STUDENTS ATTENDING PRIVATE CHRISTIAN SCHOOLS IN ARIZONA GRADES KINDER THROUGH 12TH

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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 (2025)

Revenue Breakdown

Contributions & Grants $444,169

Program Service Revenue $0

Investment Income $24,332

Other Revenue $0

TOTAL REVENUE $468,501

Expense Breakdown

Grants Paid $234,791

Salaries & Benefits $23,325

Fundraising Expenses $0

Program Expenses $261,833

Other Expenses $21,309

TOTAL EXPENSES $279,425

Year-over-Year Comparison

	2025	2024	Change
Revenue	$468,501	$432,094	+0.1%
Expenses	$279,425	$302,781	-0.1%
Net Income	$189,076	$129,313	+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

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

Total Directors

$43,162

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY SUBIA	DIRECTOR	20	Director	$21,581	$21,581	$43,162
ANDREA DUNLAP	BOARD MEMBER	1	Director	$0	$0	$0
JOE SUBIA	BOARD MEMBER	1	Director	$0	$0	$0
YVETTE RAMBO	VICE PRESIDENT	1	Officer	$0	$0	$0
VIDA NELSON	SECRETARY	3	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	$468,501	$279,425	$1,015,718	$189,076
2024	$432,094	$302,781	$826,860	$129,313
2023	$525,603	$229,456	$680,382	$296,147
2022	$747,230	$669,798	$384,104	$77,432
2021	$855,630	$809,870	$306,673	$45,760
2020	$714,471	$670,038	$260,912	$44,433

COCHISE CHRISTIAN SCHOOL TUITION ORGANIZATION INC